摘 要21 世紀以來，人們的收入穩步增長，幸福指數不斷提升，旅游業也迎來了更多的發展機遇。各種服務型酒店的興起和國外著名酒店品牌的陸續進駐，使得國內星級酒店所面臨的競爭日益激烈。作爲衡量公司運營水平的關鍵因素，成本控制是酒店不可避免的問題。酒店通過提供多種服務産品滿足客戶需求，成本對象具有多元化的特點。近年來 S 酒店經營成本大幅增長，其原有的成本控制方式日漸凸顯出不少問題，需要順應時代趨勢和市場變化來進行相應改進。酒店運營的每個過程都伴隨著成本的産生，以價值鏈爲切入角度開展成本控制，可以更有效地把握機會，促進酒店競爭力的提升。本文首先分析了 S 酒店成本控制流程、方法、成本狀况，從采購、倉儲、製作加工、人工成本四個角度深入的分析了酒店成本控制存在相關的問題，幷對問題的成因展開論述。爲此本文分析了 S酒店建立基于價值鏈導向成本控制的必要性、S 酒店內外部價值鏈分析以及價值鏈的融合，在此基礎上提出了 S 酒店基于價值鏈成本控制的改進策略，具體包含：强化成本控制觀念、加强采購流程把控、倉儲信息化、制定産品標準成本、加强人力資源管理。關鍵字：價值鏈，成本控制，采購成本，倉儲成本IAbstractSince the 21st century, people's income has been growing steadily, the happiness index has been rising, and tourism has also ushered in more development opportunities. With the rise of all kinds of service-oriented hotels and the continuous entry of foreign famous hotel brands, the domestic star hotels are facing increasingly fierce competition. As a key factor to measure the company's operation level, cost control is an inevitable problem for hotels. Hotels provide a variety of service products to meet customer needs, and the cost object has the characteristics of diversification. In recent years, the operating cost of s hotel has increased significantly, and its original cost control mode has gradually highlighted many problems, which need to be improved in line with the trend of the times and market changes. Every process of hotel operation is accompanied by...
