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酒店企业成本管理中普遍存在着成本意识淡化、成本管理弱化,成本行为软化的“三化”现象,致使成本失控日益严重,成本水平高居不下,严重制约着企业效益的提高,影响了企业的发展。本文从不同角度对我国酒店成本管理存在的主要问题及原因进行了分析。
In hotel cost management, there is a common phenomenon of cost reduction, cost management weakening and cost behavior softening. As a result, cost control becomes more and more serious and the cost level remains at a high level, which hinders the improvement of enterprise efficiency and affects enterprises development of. This article analyzes the main problems and reasons of China’s hotel cost management from different perspectives.