过去几十年，中国经济快速增长，我国旅游业迎来新的发展机遇。酒店业作为旅游产 业的核心组成部分也获得快速发展，实现了从无到有、从弱到强的转变，但酒店欧亿·体育（中国）有限公司的竞 争却日趋激烈。BL酒店地处广东省酒店欧亿·体育（中国）有限公司最密集的D市，近二十年来，积累了良好的口 碑和品牌效应。BL酒店作为开业最早的为数不多的私营酒店之一，在D市酒店业中具有一 定的代表性。但是近几年，受到经济环境和政策环境等叠加因素的影响，BL酒店的经营受 到极大挑战，总成本持续上升利润一再下滑，成本控制成为酒店经营最突出的问题之一。 管理层希望通过改进成本控制，提升酒店竞争力，实现酒店百年老店的目标。 BL酒店没有系统化的成本控制体系，成本控制工作的实施缺乏先进的理念。因此，本 文以价值链为线索，对酒店经营活动进行价值链分析，确定了四个基本价值活动（存货、 加工制作、销售、服务）和三个辅助价值活动（采购、人力资源、基础设施），寻找出原料 成本、人力成本、能耗成本这几个关键影响因素，涉及BL酒店五个关键价值环节。成本控 制存在的问题有：采购环节采购成本较高、品质不稳定；存货环节物料积压多、二级仓非 正常报损；加工制作环节餐饮出品成本高、粗加工浪费现象严重；服务环节耗品损耗超标、 能源成本过高；人力资源管理环节帮工和收银员人工成本高。究其原因，主要来自以下方 面：供应商选择的影响、未制定采购标准；未严格执行验收制度、二级仓管理混乱；未全 面实施标准成本管理、考核机制不健全；缺乏成本控制技能和意识、能耗成本约束失效； 帮工人员冗余、收银员安排不科学。 针对BL酒店成本控制存在的问题及原因，通过学习国内外先进的研究理论，结合BL 酒店实际情况和财务数据，分析内外价值链并进行结合，运用价值链、标准成本法、ABC法， 寻找出提升酒店五个关键价值环节成本控制有效性的策略：采购环节BL酒店应该重铸采 购价值链、建立采购标准；存货环节完善验收和二级仓管理；加工制作环节全面实施标准 成本管理、完善出品部考核标准；服务环节完善耗品管理制度和企业文化建设、建立能源 成本控制体系；人力资源管理环节调整人工成本归属、调整编制和排班、集团内员工互助 帮工或服务外包。以建立健全的成本控制体系和有效的激励制度，塑造全员参与的企业文 化，加强人才培养，提高信息化水平，使成本控制工作顺利实施，以提升酒店绩效，突破 当前酒店经营存在的瓶颈。 论文虽然通过对BL酒店一系列的考察分析，总结酒店成本控制方面存在的问题及原 因，并初步建立了成本控制体系，但是酒店经营及成本控制是一项复杂的系统工程，适用 性需要时间的检验，还要进行很多方面的协调改革与完善。希望BL酒店成本控制的案例可 以为类似酒店的成本控制提供相应的借鉴。 关键词：酒店；成本控制；价值链 II Abstract In the past few decades, China's economy has grown rapidly, bringing new development opportunities to the country's tourism industry. The hotel industry, as a core component of the tourism industry, has also achieved rapid development, achieving the transformation from nothing to something, from weak to strong. But the hotel industry is increasingly competitive. BL hotel is located in D city, which is the most intensive hotel industry in Guangdong province. BL hotel, as one of the earliest private hotels, has a certain representation in the hotel industry of D city. However, in recent years, due to the influence of the economic environment and the policy environment, the operation of BL hotels is greatly challenged. The total cost continues to rise and the profit declines again and again. Cost control has become one of the most prominent problems in hotel operation. The management hopes to improve cost control, enhance the competitiveness of the hotel, to achieve the goal of a century-old hotel. BL hotels do not have a systematic cost control system, and the implementation of cost control is lack of advanced concepts. Therefore, taking the value chain as a clue, this paper analyzes the value chain of hotel management activities, determines four basic value activities (inventory, processing, sales, service) and three auxiliary value activities (procurement, human resources, infrastructure), and finds out the key influencing factors of raw material cost, human cost and energy consumption cost.In the five key value links of BL hotel, the cost control problems are: the procurement link procurement cost is high, the quality is unstable; Overstock of materials in the inventory link, abnormal reporting of secondary warehouse losses; Processing and production link food production cost is high, rough processing link waste serious phenomenon; Excessive consumption and energy cost in service link; Human resource management link help and cashier labor costs are high. The reasons mainly come from the following aspects: the influence of supplier selection, the lack of procurement standards; Failing to strictly implement the acceptance inspection system and chaotic second-level warehouse management; Failure to fully implement the standard cost management, assessment mechanism is not sound; Lack of cost control skills and awareness, energy consumption cost constraint failure; Redundant staff, cashier arrangement is not scientific. For BL hotel cost control problems and cause analysis, through the study of domestic and foreign advanced research theory, in combination with the practical situation of BL hotel and financial data, and combining with the analysis of internal and external value chain, using the value chain, standard cost method, ABC method, this paper find out the hotels to five key value chain cost control strategy: the effectiveness of the procurement procedures BL hotel should be recast III purchasing value chain, to set up the purchasing standards; The inventory link consummation acceptance link, strengthens the second level storehouse management; Implement the standard cost management and perfect the evaluation standard of the production department; Consumables management system and enterprise culture construction should be improved in service link, and energy cost control system should be established. Human resource management link adjustment of labor cost attribution, adjustment of staffing and scheduling, the group of employees to help each other or service outsourcing. In order to establish a sound cost control system and effective incentive system, shape the enterprise culture of full participation, strengthen personnel training, improve the level of information, to achieve the smooth implementation of cost control, to improve the performance of the hotel, break the bottleneck of the current hotel operation. Through a series of investigation and analysis of BL Hotel, this paper summarizes the problems and causes of hotel cost control, and initially establishes a cost control system. However, hotel operation and cost control is a complex system engineering, applicability needs time test, and many aspects of coordinated reform and improvement are needed. It is hoped that the case of BL hotel cost control can provide corresponding reference for the cost control of similar hotels. Keywords:Hotel ;Cost control;Value chain IV 目 录 摘要 ....................................................................... I Abstract ................................................................... II 一、绪论 .................................................................... 1 （一）研究背景及意义 ...................................................... 1 1．研究背景 ............................................................ 1 2．研究意义 ............................................................ 1 （二）国内外相关研究综述 .................................................. 2 1． 国外相关研究综述 ................................................... 2 2． 国内相关研究综述 ................................................... 3 3．研究述评 ........................................................... 6 （三）研究内容及方法 ...................................................... 6 1．研究内容 ............................................................ 6 2．论文框架 ............................................................ 7 3．研究方法 ............................................................ 7 二、相关概念和理论基础 ...................................................... 8 （一）成本控制 ............................................................ 8 1．成本控制的概念 ...................................................... 8 2．成本控制要素 .........