I·摘 要摘 要随着全球经济一体化的快速发展和酒店业的国际化，中国酒店业迎来了机遇，同时也面临挑战。强者生存于市场规律之中，只有尊重时代潮流，有效利用自身资源，创造自身竞争优势，才能在激烈的竞争中脱颖而出，树立自己的品牌，大多数酒店都会将成本控制纳入管理的议事日程，降低酒店的运营成本，大型酒店也不例外，这是酒店业成本管理的一个重要问题，如何充分发挥成本效益原则，少用资源，有效控制成本。本文以希尔顿酒店为例，探讨和分析了成本的相关问题，从成本管理战略规划的角度出发，通过相应的战略成本管理方法，如：基于希尔顿酒店的价值链，构建战略成本管理机制。促进竞争优势的创造，使希尔顿实现可持续健康发展，必须提供切实可行的指导，解决以下问题：采购成本高，人力成本持续上升。关键词:酒店；成本管理；内部控制 IIAbstractWith the rapid development of global economic integration and the internationalization of the hotel industry, China's hotel industry is facing unprecedented opportunities and challenges. The strong survive in the market law. Only by respecting the trend of the times, making effective use of their own resources and creating their own competitive advantages, can they stand out in the fierce competition and establish their own brand. Most hotels will bring cost control into the management agenda and reduce the operation cost of the hotel. Large hotels are no exception, which is an important part of the cost management of the hotel industry The problem is how to give full play to the principle of cost-effectiveness, use less resources and effectively control costs.Taking Hilton Hotel as an example, this paper discusses and analyzes the relevant issues of hotel cost, and from the perspective of cost management strategic planning, through the corresponding strategic cost management methods, such as: Based on the value chain of Hilton Hotel, building a strategic cost management mechanism. To promote the creatio...
