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在市场经济环境下,经济效益始终是酒店追求的首要目标,酒店成本管理工作中也应该树立成本效益理念,实现由传统的“节约、节省”观念向现代成本效益理念转变。特别是在我国市场经济体制逐步完善的今天,酒店应以顾客需求为导向,通过向顾客提供质量尽可能高、功能尽可能完善的产品和服务,力求使酒店获取尽可能多的利润并在市场中获得可持续的战略优势。成本管理也应与酒店的整体经济效益直接联系起来,以一种新的成本管理理念成本效益理念看待成本及其控制问题。
In the market economy environment, the economic benefit has always been the primary goal pursued by the hotel. The hotel cost management should also establish the concept of cost-benefit and realize the transformation from the traditional concept of “saving and saving” to the modern cost-benefit concept. Especially in our market economy system is gradually improved today, the hotel should be customer-oriented, by providing customers with the highest possible quality, function as perfect as possible products and services, and strive to make the hotel to obtain as much profit and in the market In a sustainable strategic advantage. Cost management should also be directly linked with the overall economic efficiency of the hotel, with a new cost management concept cost-effective concept of cost and control issues.