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酒店行业近年发展迅速,市场竞争越来越激烈。为了获得稳定的发展和充足的经济利润,酒店开始着眼于自身的经营管理活动,尤其是成本管理。但是伴随酒店行业内外发展环境的改变,传统成本管理的弊端日益暴露,对此我们需要着力对现代成本管理进行研究,使其更好地应用于酒店行业。本文首先简单介绍了现代成本管理,进而就现代成本管理与传统成本管理二者的之间差异加以合理的分析,然后针对酒店业开展现代成本管理的动因进行研究,最后详细探讨如何将现代成本管理融入酒店行业。
Hotel industry has developed rapidly in recent years, more and more fierce market competition. In order to achieve stable development and sufficient economic profit, the hotel began to focus on its own management activities, especially cost management. However, along with the changes in the development environment both inside and outside the hotel industry, the disadvantages of traditional cost management are increasingly exposed. Therefore, we need to focus on the study of modern cost management so that it can be better applied to the hotel industry. This paper first introduces the modern cost management briefly, and then analyzes the differences between the modern cost management and the traditional cost management, and then studies the motivation of the hotel industry to carry out the modern cost management. Finally, it discusses in detail how the modern cost management Into the hotel industry.