基于平衡計分卡的酒店戰(zhàn)略成本動因分析
發(fā)布時間:2018-10-17 19:34
【摘要】:正一、引言酒店業(yè)作為我國對外開放最早的行業(yè)之一,二十多年來經歷了市場的風風雨雨,與國外酒店相比,我國酒店業(yè)尚處于發(fā)展初期,經濟效益的來源主要是資金的投入和管理,而且目前我國對酒店的投入普遍越來越追求豪華奢侈,服務品種多樣化,內部管理往往顧此失彼,鋪張浪費現象十分嚴重,特別是當今能源價格上漲造成酒店運營成本的大幅提高。面對酒店行業(yè)的激烈競爭,如何尋找
[Abstract]:First, as one of the earliest open industries in China, the introduction hotel industry has experienced the ups and downs of the market for more than 20 years. Compared with foreign hotels, the hotel industry in our country is still in the early stage of development. The main source of economic benefits is the investment and management of funds, and at present, the investment in hotels in our country is generally more and more luxurious and luxury, the variety of services is diversified, the internal management often neglects one another, and the phenomenon of extravagance and waste is very serious. In particular, the rise in energy prices has led to a substantial increase in hotel operating costs. Facing the fierce competition of hotel industry, how to find
【作者單位】: 江蘇大學;
【分類號】:F719.2;F272;F272.92
本文編號:2277733
[Abstract]:First, as one of the earliest open industries in China, the introduction hotel industry has experienced the ups and downs of the market for more than 20 years. Compared with foreign hotels, the hotel industry in our country is still in the early stage of development. The main source of economic benefits is the investment and management of funds, and at present, the investment in hotels in our country is generally more and more luxurious and luxury, the variety of services is diversified, the internal management often neglects one another, and the phenomenon of extravagance and waste is very serious. In particular, the rise in energy prices has led to a substantial increase in hotel operating costs. Facing the fierce competition of hotel industry, how to find
【作者單位】: 江蘇大學;
【分類號】:F719.2;F272;F272.92
【參考文獻】
相關期刊論文 前2條
1 王佳凡;;基于平衡計分卡的成本領先戰(zhàn)略體系設計[J];財會通訊;2010年28期
2 孟悅;;平衡計分卡在A酒店的應用分析[J];財會通訊;2011年20期
【共引文獻】
相關期刊論文 前1條
1 閻冬和;;從平衡計分卡的內容構成分析其實質意義[J];產業(yè)與科技論壇;2011年03期
,本文編號:2277733
本文鏈接:http://www.sikaile.net/jingjilunwen/lyjj/2277733.html
最近更新
教材專著