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近年来,随着惠州市巽寮湾旅游业的不断发展,旅游酒店的成本竞争愈来愈激烈,惠州市金银滩度假酒店经营成本偏高的问题也日益突出。通过对惠州市金银滩度假酒店进行实地调研,我们发现该酒店存在着人工成本高、能源成本大等一系列问题,导致酒店经营成本偏高,同行业竞争力下降。针对上述问题,本文的创新点主要是利用责任成本管理方法对惠州市金银滩度假酒店的能源成本进行成本控制:首先,制定成本预算;其次,分解指标;再次,进行过程控制;最后,实行绩效考评。通过实行有效的成本控制,能够提高惠州市金银滩度假酒店的经济效益,实现降低其成本费用的目的。
In recent years, with the constant development of tourism in Xunliao Bay of Huizhou and the increasing cost competition in tourist hotels, the problem of high operating cost of Jinyin Tan Resort in Huizhou City has become increasingly prominent. Through on-the-spot investigation on Jinyin Beach Resort Hotel in Huizhou City, we found that the hotel has a series of problems such as high labor cost and high energy cost, resulting in high hotel operating costs and a decrease in the competitiveness of the industry. In response to the above problems, the innovation of this paper mainly uses the responsibility cost management method to control the cost of energy in Jinyin Tan Holiday Hotel in Huizhou City. Firstly, it formulates the cost budget. Second, it decomposes the index. Thirdly, it carries out the process control. Finally, Performance Evaluation. Through the implementation of effective cost control, can improve the economic benefits of Huizhou Jinyin Tan Resort Hotel, to achieve the purpose of reducing its cost.