内 容 摘 要我国的酒店业是伴随着改革开放的 20 多年而调整成长的，现已作为一个大产业，成为国民经济新的增长点。随着经济全球化和信息化进程的加快，酒店业正面临着新一轮发展机遇，也面临着更加严峻的挑战。在此情况下，我们如何保持自身优势，在竞争中不断壮大和发展自己，这是每家酒店管理者和每家酒店都必须正视和回答的问题，与之相适应，酒店经营成本管理也应从“被动型财务”向“自主型财务”转变，建立现代企业成本管理制度。与此同时，作为酒店重要职能管理部门的财务部更要清新认识到，成本管理观念只有不断更新，成本管理内容的发展才会走入良性循环，要形成全局的、动态的、发展的、战略性的财务观念，否则无法实现真正与国际惯例接轨，也无法达到西方先进管理技术的效果。本文主要从齐齐哈尔宜必思酒店成本管理现状研究出发，分析成本管理存在问题及原因，提出成本管理的改进措施，例举成本管理中实际案例，以期望齐齐哈尔宜必思酒店发展成为顶尖优秀酒店的同时，其成本管理也达到行业领先水平。关键词：经济型酒店 齐齐哈尔宜必思酒店 成本管理 ABSTRACTOur hotel industry is accompanied by 20 years of reform and opening up and adjustment of growth, is now available as a large industry has become a new economic growth point . With the accelerated process of economic globalization and information technology , the hotel industry is facing a new round of development opportunities , is also facing more severe challenges . In this case , how do we maintain their advantage in the competition continue to grow and develop their own , which is every hotel and every hotel managers must face and answer questions , with suitable hotel operating cost management should also be " financial passive " to " autonomous financial " changes , the cost of establishing a modern enterprise management system . Meanwhile, the Ministry of Finance as the hotel management is more important functions to be refreshing to realize that only by constantly updating the concept of cost management , cost...
