目 录摘 要....................................................................................................................IAbstract.....................................................................................................................II引 言...................................................................................................................11 酒店成本费用管理概述........................................................................................31.1 成本费用管理的含义.................................................................................31.2 酒店成本费用管理的含义.........................................................................31.3 酒店成本费用管理的基本内容.................................................................32 通辽市荣达酒店成本费用管理现状....................................................................62.1 成本费用构成现状.....................................................................................72.2 成本费用预算现状.....................................................................................72.3 成本费用核算现状.....................................................................................82.4 成本费用控制现状.....................................................................................92.5 成本费用考核现状.....................................................................................93 通辽市荣达酒店成本费用管理存在的问题及原因分析..................................103.1 成本费用预算体系不健全,成本费用管理效果不佳...........................103.2 成本费用管理方法落后,成本费用核算不理想...................................103.3 成本费用控制不严格,成本费用浪费严重...........................................113.4 成本费用考核制度不健全,员工降低成本费用积极性不高...............114 通辽市荣达酒店成本费用管理的对策建议......................................................134.1 建立健全成本费用预算管理制度,提高成本费用管理效果.................