摘要随着经济全球化趋势的深入和市场经济的不断发展，国内经济的发展形式也日益复杂。因此，各行各业的发展都不可避免的迎来了巨大的挑战，特别是在旅游业发达的今天，使得国内酒店企业的规模迅速扩大。然而过快的数量增长却忽视了对酒店质量上的管理和提高，这使得我国酒店行业的发展在面对国际酒店企业的激烈竞争下处于劣势地位，同时也迫使我国酒店业不得不转变经营管理模式。而我国酒店企业想要在激烈的竞争中立于不败之地，最有效的方法就是加强成本管理，用低成本来换取高收益。现实中，国内酒店企业在经营管理和成本控制等方面还存在诸多有待研究和解决的问题。需要对其进行改革才能适应当前市场经济的发展。因此，本文综述了国内外酒店成本管理的研究成果。掌握当前酒店企业成本管理的现状，找出成本管理中存在的问题。结合理论知识对 M 酒店的成本管理的实际情况进行分析，发觉其成本管理中存在的问题和产生问题的原因。最后，有必要结合锦江宾馆的实际情况，并运用战略管理理论和价值链理论相结合再提出加强成本管理的建议，希望能让酒店企业的成本管理更加高效，从而提高国内酒店业的竞争能力。关键词：酒店企业 成本管理 价值链AbstractWith the deepening of the economic globalization trend and the continuous development of the market economy, the form of development of the domestic economy has also become increasingly complex. Therefore, the development of all walks of life has inevitably ushered in a huge challenge, especially in today's developed tourism industry, the rapid expansion of the scale of domestic hotel companies. However, the rapid increase in quantity has overlooked the management and improvement of hotel quality. This has made the development of the hotel industry in China under a fierce competition in the face of international hotel companies. At the same time, it has forced the Chinese hotel industry to change its management. mode. While the Chinese hotel companies want to be invincible in the fierce competition, the most effective way is to strengthen cost management and use low-co...
