本科论文摘 要近年来随着旅游市场的发展，酒店业作为旅游业发展的重要依托，在我国市场巨大前景广阔。酒店起着为消费者提供住宿、饮食等服务功能。人们在消费过程中越来越注重体验感受，面对人们需求的增加使酒店行业规模逐渐扩大，各种类型的酒店不断出现，其中高端星级酒店承载顾客多方面的需求，在众多类型酒店中仍占据有利地位，但酒店业竞争愈发激烈，为酒店更好地发展酒店管理者为增强酒店企业的竞争力不仅要注重创新，也要重视对成本的管理和控制。成本控制管理是酒店发展的基础，因此需要从酒店内部出发，利用方法减低成本费用，完善成本控制体系，给顾客提供高质量的服务提高核心竞争力，酒店企业才能在市场环境中脱颖而出。本文以万丽酒店为研究对象，从万丽酒店成本管理入手结合成本控制理论和方法研究，根据万丽酒店现状通过对酒店成本控制分析，发现万丽酒店成本控制中所存在的问题并对其问题分析，最后针对其出现的问题，提出对万丽酒店成本控制优化管理的建议措施，从而实现酒店经济利益最大化。关键词：成本管理；成本控制；酒店成本 本科论文AbstractIn recent years, with the development of tourism market, the hotel industry as an important support for the development of tourism, in China's market has great prospects. Hotels play a role in providing consumers with accommodation, food and beverage services. People in the process of consumption more and more pay attention to experience feelings, in the face of the increase in people's demand so that the hotel industry scale gradually expand, various types of hotels continue to appear, including high-end star hotels carrying the needs of customers in many aspects, in many types of hotels still occupy a favorable position, but the hotel industry competition is becoming more intense, for the better development of hotel managers to enhance the competitiveness of hotel enterprises not only pay attention to innovation, but also pay attention to cost management and control. Cost control management is the basis of hotel development, so we...
