酒店成本节约机制探讨

为了进一步提升我国酒店业核心竞争力,完善成本节约机制建设,结合2012年底中央出台的"厉行节约八项规定"背景环境,从酒店从业人员高流动性、内部信息沟通不畅及缺乏预算监管等视角,分析了我国酒店业成本内部控制弊端,探讨了酒店成本节约机制.即通过营造成本节约内部控制环境、理顺"产购销"环节信息沟通机制、强化成本事前监督力度,推动以节约成本为目标内部控制体系建设,提高市场竞争力.

On cost saving mechanism of hotel industry

In order to further improve the core competiveness of hotel industry in our country and perfect the cost saving mechanism,this paper analyzes the disadvantages of costing saving control of hotel industry in our country from aspects of high personnel mobility,poor information communication and lack of budget supervision in the environment of unveiling the 8regulations of practicing strict economy at the end of 2012.Mearwhile,it expounds that cost saving mechanism should premote the construction of inner control system to save cost and improve market competitiveness through establishing inner control environment for cost saving,straightening out information communication mechanism of producing,purchasing and selling,strengthening supervision of cost saving beforehand.