【作者】 朱振宇；

【导师】 余海宗；

【作者基本信息】 西南财经大学 ， 会计学， 2009， 硕士

【摘要】 随着科学技术不断进步和经济迅速发展,世界经济呈现出全球化的发展趋势,现代企业面临竞争环境的深刻变化影响着企业成本管理。这些变化的内在驱动力是创造和保持竞争优势的需要。为创造和保持竞争优势所需要的信息已难于从传统的成本管理信息系统中获得,为此必须对传统成本管理理论和方法进行战略意义上的功能扩展。现代酒店经营管理以提高自身经济效益为目标,它提供给顾客的更多的是一种服务产品和个性化产品,物化消耗在产品所占比重越来越低,顾客更关注服务产品的创新与个性,顾客趋向于追求一种消费过程体验的与众不同与享受超值。将顾客等外部因素纳入成本管理的范畴是战略成本管理的重要内容,积极导入战略成本管理,才能促进现代酒店成本管理效益的整体提升。从战略的高度将战略成本管理方法体系同酒店业的基本特征作一个合理的嫁接,就构成了战略成本管理的基本分析框架。本文以战略成本管理的方法体系在酒店成本管理中的应用为核心内容,结合我国酒店业的实际情况,从分析酒店业目前的发展形势入手,指出传统成本管理在新形势下的暴露的缺陷,并引出了现代成本制度的创新——战略成本管理,分析了它的特性,根据酒店业的具体事例,深入探索了战略成本管理在酒店中应用需要解决的相关问题,并得出相关结论。从基础理论和实际应用两个层面对战略成本管理的理论和方法展开研究。具体包括以下几个方面的内容：(1)提出了酒店企业战略成本管理的理论框架,并指出了理论框架的主要内容之间的内在逻辑关系。酒店企业战略成本管理环境与传统成本管理环境既有相同之处也有不一致的方面,其内容显得更加专业及细分。(2)综合分析战略定位分析一般方法,针对酒店企业的实际情况,就酒店企业的总体战略定位和基本竞争战略定位进行了分析。(3)战略成本管理的基础工程系统包括价值链分析和成本动因分析。价值链分析是一种战略性分析工具,从行业价值链、企业内部价值链和竞争对手价值链等三个方面对价值链分析的内容和方法进行了阐述。在价值链分析的基础上,为了进一步明确成本管理的重点,找出成本的驱动因素,以便对症下药,结合酒店行业的实际情况从结构性成本动因和执行性成本动因两个方面对战略成本动因展开了分析。(4)在对现行成本管理模式进行分析的基础上,结合具体实例,提出了对酒店行业价值链及酒店企业内部价值链进行改建,最后就酒店企业如何实施作业成本管理的问题进行了探讨。更多还原

【Abstract】 With the development of science technology and economy, the world is going into economic globalization, and the big changes of competitive environment which the modern enterprises faced impact cost management. The internal force of those changes is creation and the need to keep competitive advantage. Now, it’s hard to obtain the information for creation or keeping competitive advantage from traditional cost management information, therefore, the theory and method on traditional cost management should be expanded strategically on function.Modern hotel operation is aiming at improving self economic benefits; they pay more attention on service and personalized product, but less on the consumer product. And the customers prefer service and creative product, and they are enjoying consuming and distinctive super value. In strategic cost management, it’s very important to bring the external factor such as customer into cost management, only when bringing strategic cost management into cost management radically, then the hotel cost management benefit can be promoted integrally. A basic analysis frame of strategic cost management can be shaped by combining strategy management system based on primary feature of hotel industry from a strategic point of view.In this article, I regard the use of strategic cost management system in hotel cost management is as the core content, and point out the traditional cost management’s defect in the new situation and indicate a creation on modern cost system:strategic cost management by staying in touch with the practical situation of hotel industry in China and analyzing hotel industry’s trend of development. And at the same time, I analyzed its feature, searched the problems in strategic cost management according to many cases, and come to a conclusion. Start the study on the theory and method of strategic cost management according to basic theory and practice these two aspects.Including the following contents: a. Put forward a theory frame of strategic cost management in hotel industry, and pointed out the internal logical relation between main contents in this theory frame. There are Similarities and differences between strategic cost management environment and traditional cost management in hotel industry, and the strategic cost management is more professional.b. General method of integrated analysis and strategic positioning, analyzed the strategic positioning of the whole industry and basic competence in hotel industry based on the practice of hotel industry.c. The foundation work system of strategic cost management contains value chain analysis and cost driver analysis. Value chain is a kind of strategic analytical tools; it stated the content and method of value chain analysis into three aspects such as profession value chain, internal value chain of the enterprise and rival value chain. On the basis of value chain analysis, and analyzed strategic cost driver from structured cost driver and executive cost driver according to the practice of hotel industry, so as to definite the issue of cost management, and find out cost driving factors.d. Put forward to rebuild profession value chain and inter value chain of hotel industry combining with practice on the basis of analysis on actual cost management pattern. And finally, discussed how dose hotel carry out working cost management更多还原