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论文编号：	15270
作者编号：	2120223773
上传时间：	2025/3/10 14:48:18
中文题目：	基于目标作业成本管理的Q酒店成本管理改进研究
英文题目：	Research on the improvement of Q hotel cost management based on the target operation cost management
指导老师：	梅丹
中文关键字：	目标作业成本管理；酒店行业；成本管控
英文关键字：	target operation cost management; hotel industry; cost control
中文摘要：	随着我国第三产业的快速发展，作为第三产业中住宿和餐饮业的核心产业，酒店行业的发展也随之步入了快车道。然而，酒店行业在过去几十年中得到高速发展的同时，也面临着整体经济形势变动、市场需求变化迅速、竞争日趋激烈等问题，这些问题的出现对酒店行业的盈利能力和成本管理能力提出了新的挑战。目前，我国整体经济形势较为严峻，酒店收入也因此大幅下降，酒店想要生存甚至发展，必须对成本进行更加严格准确的计划和控制，而以往粗放的成本管理模式已经难以满足酒店的管理需求，严重影响了酒店成本管理计划、过程和决策，进而影响了酒店的经营和效益。 因此，酒店成本管理需要一种更加全面、准确、细致的成本管理模式，目标作业成本管理作为融合了目标成本管理和作业成本管理二者优势的成本管理模式，一方面能够对事前成本进行更好的计划管理，另一方面也能够更加科学地进行成本金额和责任的分配，能够在一定程度上满足酒店成本管理的需要。 本文选取Q酒店作为案例研究对象，通过文献研究以及实地调研等方式，了解Q酒店的经营状况和成本管理现状，发现Q酒店目前成本管理存在着成本计划制定与市场脱节、成本核算和责任分配不合理、成本控制责任不明确等问题。针对酒店在成本管理中存在的问题，本文基于目标作业成本管理相关理论，以酒店最重要的两个业务板块—客房和餐饮业务为例，为Q酒店设计了目标作业成本管理的应用过程，对目标成本的制定、间接成本的分配以及成本责任的分配分解等具体内容进行了详细阐述，说明了目标作业成本管理在酒店应用的预期效果和需要的保障措施。 通过对案例酒店的分析，本文认为目标作业成本管理在酒店的应用具备可行性和可操作性，能够帮助改进成本管理流程、改善成本计划制定、合理分配成本和管理责任以及加强成本过程管控。本文希望能够该设计方案能够使Q酒店成本管理模式得到优化，降本增效，满足酒店发展需求。同时也希望为同行业酒店提供一定的借鉴思路与参考。
英文摘要：	With the rapid development of China's tertiary industry, as the core industry of accommodation and catering industry in the tertiary industry, the development of the hotel industry has also stepped into the fast lane. However, while the hotel industry has developed rapidly in the past few decades, it is also faced with changes in the overall economic situation, rapid market demand, and increasingly fierce competition. The emergence of these problems has posed new challenges to the profitability and cost management ability of the hotel industry. At present, China's overall economic situation is relatively serious, the hotel revenue has dropped sharply, the hotel want to survive and even development, must be more strict and accurate cost planning and control, and previous extensive cost management mode is difficult to meet the demand of the hotel management, seriously affected the hotel cost management plan, process and decision-making, thus affect the impact of the hotel management and efficiency. Therefore, hotel cost management needs a more comprehensive, accurate and detailed cost management mode, target operation cost management as a combination of the target cost management and operation cost management advantage cost management mode, on the one hand, to advance cost better planning management, on the other hand also can more scientific cost amount and responsibility allocation, to a certain extent, meet the needs of the hotel cost management. This article selected Q hotel as a case study object, through the literature research and field research, understand the operation of Q hotel and cost management status, found that the Q hotel cost management is cost planning and market, cost accounting and responsibility distribution is unreasonable, cost control responsibility is not clear. In view of the problems existing in hotel cost management, this paper, based on the target operation cost management theory, taking the two most important business sectors-rooms and catering business as an example, designed the application process of target operation cost management for Q hotel, the target cost allocation, the allocation of cost management in the hotel and the safeguard measures. Through the analysis of the case hotel, this paper believes that the application of the target operation cost management in the hotel is feasible and operable, which can help improve the cost management process, improve the cost plan formulation, reasonable allocation of cost and management responsibility, and strengthen the cost process control. This paper hopes that this design scheme can optimize the cost management mode, reduce cost and increase efficiency, and meet the development needs of the hotel. At the same time, we also hope to provide certain reference ideas and references for the same industry hotels.
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