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Research On Strategic Cost Management Of Q Hotel Franchise Store

Posted on:2021-04-26Degree:MasterType:Thesis
Country:ChinaCandidate:J J YanFull Text:PDF
GTID:2439330611470719Subject:Accounting
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As a hotel in line with the concept of mass consumption,budget hotels have developed rapidly in China.As of 2019,the number of budget hotels in China has reached36,828,and the number of guest rooms has reached 2,419,997.In 2018,the number of budget hotels in China was only 2,015,992.Compared with the 2018 data,the number of rooms in budget hotels in China increased by 2019 about 20%.Faced with the rapid increase in the number of budget hotel rooms and the limited customer demand,how can we explore and maintain the competitive advantage of budget hotels under limited market demand?The importance of cost management is becoming more and more obvious.The focus of traditional hotel cost management is to find ways to reduce costs within the hotel,which cannot meet the increasingly severe market competition needs.The strategic cost management is based on the hotel's strategic level to carry out the cost analysis and management of the hotel,emphasizing the comprehensive control and management of the hotel cost,the importance of strategic cost management to the hotel is self-evident,how to carry out the strategy of the hotel Cost management is worth further study.This article takes Q hotel franchise stores as the research object,combs the research results of strategic cost management at home and abroad,compares the four models of strategic cost management,and finds the applicability of the Sanke model for the construction of the Q hotel franchise strategic cost management system.The construction of its strategic cost management system has laid a theoretical foundation.Combining the current overview of Q hotel franchised hotels and the current status of cost management of Q hotel franchised stores,it analyzes the problems of Q hotel franchised stores cost management,and leads to the necessity of Q hotel franchised stores introducing strategic cost management.Based on the Sanke model,conduct an in-depth analysis of the strategic positioning,value chain and strategic cost drivers of Q Hotel franchise stores.Through strategic positioning analysis,understand the advantages and disadvantages,opportunities and threats of Q hotel franchise stores;through value chain analysis,discover and clarify the value chain links that the hotel needs to adjust;through strategic cost driver analysis,identify the various factors that affect the hotel's cost situation Item factors.Based on the results of various analyses,a strategic cost management system is constructed for Q hotel franchise stores.In this system,the strategic positioning of Q hotel franchise stores is clarified,including overall hotel strategy and competitive strategy,and the value chain of Q hotel franchise stores is optimized and integrated in combination with strategic positioning.Look for ways to establish cost advantages from all links in the value chain,control and improve various factors that affect the hotel's cost situation,and design a strategic cost management performance evaluation system for Q hotel franchise stores to ensure that the hotel can be based on relevant impacts Changes in factors adjust and improve the strategic cost management system in time.Finally,according to the specific situation of Q hotel franchise stores,a strategic cost management safeguard measure is proposed,in order to provide reference for other domestic economy hotels to implement strategic cost management.
Keywords/Search Tags:Budget hotel, Strategic cost management, Strategic positioning, Value chain, Cost driver
PDF Full Text Request
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