Discussion On Strategic Cost Management Of The Spring Sunshine Hotel

In the current cost management method,the method of strategic cost management has been widely used and has achieved good results.The Strategic cost management is the development of the traditional cost management,inherited its advantages so that it can adapt to the new competitive environment,and has the traditional cost management does not have the characteristic.At present,China's hotel industry has been initially mature,the formation of a certain size of the industry,more and more hotels are using strategic cost management methods to help them improve the core competitiveness.Therefore,the strategic cost management method is applied to the hotel industry to enhance the level of hotel cost management,is the most important task of the hotel industry.The Spring Sunshine Hotel is a famous large chain catering enterprises in Nanchang,committed to win the favor of high consumers,through the exquisite cuisine reflects the enterprise positioning.However,the current operating efficiency of the hotel by the impact of national policy,coupled with the cost management methods behind,result in poor performance of the hotel.In order to effectively manage the hotel costs,improve operating efficiency,enhance the competitiveness of the hotel,to maintain long-term competitive advantage.This paper studied the strategic cost management with the respectively,the hotel's value chain,strategic positioning and cost drivers of the three aspects of the analysis,points out the deficiency of hotel cost management,and in view of these problems,draw lessons from the strategic cost management of Chuan Yin Ai Yue Hotel,combined with the hotel's own operating conditions,constructed the basic model of strategic cost management for the Spring Sunshine Hotel.Accurate market positioning,mainly for specific customer group to implement the strategic positioning,refine and reconstruct the enterprise value chain,Deep analysis of the hotel operations,forward and backward extension of the hotel value chain,not only to consider the physical cost drivers,but also includes the intangible cost drivers,and thus effectively control the cost drivers.Through the using of the strategic cost management,effectively update the concept of cost management,reduce the cost of the hotel,and maintain the development of competitive advantage,in order to adjust the hotel's strategic objectives,to better adapt to the competitive environment.Thus,it is imperative to implement strategic cost management in the sunshine The Spring Hotel.Through the strategic cost management of sunshine The Spring Hotel,it provides a theoretical basis for the cost management of hotel industry in our country,and it has a certain reference value.