W酒店成本控制研究
中文摘要
2000年后，我国酒店业如雨后春笋般迅猛发展。需求也在不断变化，从最开始的供不
应求到目前供过于求。从 2007年开始，我国酒店业陷入盲目扩张，价格恶性竞争的状态。
一方面，酒店的收入逐年递减，以福州某高端国际五星级酒店为例，2005年开业，第一年
创下了 3.3亿的收入，而此时酒店基层员工的工资不高于 1,000元。而在竞争激烈 2020年，
此酒店的营业额缩少至原有的三分之一，全年创收仅 1.1亿元人民币。而如今，酒店基层
员工的工资不低于 3,500元。相对应的能耗成本比 16年前翻了几倍。此酒店的遭遇只是众
多国际五星级酒店的一个缩影，是普遍存在的，而非个例。因此，在收入逐年降低的情况
下，现阶段研究酒店成本控制显得尤为重要。
本文以 W酒店为研究对象，首先在介绍其研究内容和意义的基础上，利用文献研究法
梳理国内外关于成本控制的研究成果，总结其经验与不足，为本文的研究提供借鉴及新的
方向；其次，以 W酒店为研究对象进行案例研究，通过介绍 W酒店及成本控制的内部环
境分析，并对其成本控制存在的问题及原因进行探讨，最后提出酒店成本控制的优化方案
和保障措施，以期提高 W酒店成本控制的效果。
本文的研究结论如下：（1）能源成本控制存在的问题包括缺乏先进的能源管理系统；
节能意识薄弱，导致浪费严重；能源成本控制问题存在的原因包括未形成具体的能耗成本
控制措施；成本分析局限且未受到重视；对成本控制核算工作重视程度低；缺乏行之有效
的考核机制；能源成本控制方案以及措施为采用先进的能源管理系统；张贴温馨的节能提
示；加强培训；建立健全的考核机制；强化制度管理。（ 2）人力资源成本控制存在的问
题包括组织架构编制过多；高于欧亿·体育（中国）有限公司平约编制人数约 20%；员工平均工资高于欧亿·体育（中国）有限公司平均水
平；人员流动性高于酒店欧亿·体育（中国）有限公司平均值；人力资源成本控制问题存在的原因包括成本控制机
构设置不合理；成本控制的约束和激励机制缺失；未实行差别化人才培养机制。人力资源
成本控制方案以及措施包括精简组织架构；采用机器人以及与外包公司合作；缩减工资预
算；完善人才聘用机制，减少流失；完善薪酬和激励机制；建立核心员工培养体系。（3）
优化 W酒店成本控制方案的保障措施包括成本激励措施设计；各部门团结协作；强化全体
员工成本控制意识；开拓酒店营销网络；提高成本控制的信息化水平；完善成本控制责任
制。
对企业的经营成本控制研究能够帮助企业有效降低成本支出，增加企业经营利润，并
且可以防范风险，提升竞争实力。对当前酒店经营过程进行研究，并提出优化的思路以及
方法，能够改变传统成本控制方法所带来的不足之处，让企业能够有一定的差异化，能够
发挥出应有的价值。
关键词：酒店成本控制；能源成本控制；人工成本控制
I

Abstract
After 2000, China's hotel industry mushroomed like rapid development. Demand is also
constantly changing, from the initial out supply to the present clearly oversupply. Combined
with the analysis of the root causes, it can be seen that the government plays a major guiding
role in the process. Combined with the market as the basis. Due to the blindness of market
expansion, since 2007, China's hotel industry has fallen into a state of blind expansion and
vicious price competition. On the one hand, the income of the hotel is decreasing year by year,
taking a high-end international five-star hotel in Fuzhou as an example. In its first year of
operation, in 2005, it generated 330 million yuan in revenue, at a time when the hotel's junior
staff earned less than 1,000 yuan. In 2020, the hotel's turnover will shrink to one third of its
original value, with annual revenue of only 110 million yuan. Today, hotel employees earn no
less than 3,500 yuan. The corresponding energy cost is several times what it was 16 years ago.
The experience of this hotel is just a microcosm of many international five-star hotels, not an
exception, but a common one. Therefore, it is particularly important to study the hotel cost
control at this stage.
This paper takes W Hotel as the research object. First of all, on the basis of introducing its
research content and significance, it uses literature research method to sort out the research
results on cost control at home and abroad, and summarizes its experience and shortcomings, so
as to provide reference and new direction for the study of this paper. Secondly, take W Hotel as
the research object to conduct a case study, introduce its introduction and analysis of the
internal and external environment of cost control, and discuss the existing problems and causes
of its cost control. Finally, put forward the optimization scheme and safeguard measures of
hotel cost control, in order to improve the effect of W Hotel cost control.
The conclusions of this paper are as follows :(1) the problems of energy cost control
include the lack of advanced energy management system; Weak awareness of energy saving,
resulting in serious waste; Lack of effective assessment mechanism. The problems of human
resource cost control include too much organization structure, which is about 20% higher than
the number of people in the industry; The average salary of employees is higher than the
average level of the industry; Staff turnover is higher than the hotel industry average. (2) The
reasons for the problems in energy cost control include the lack of specific energy consumption
cost control measures, limited and neglected cost analysis, and low attention paid to cost control
and accounting. The reasons for the problems in human resource cost control include
unreasonable setting of cost control institutions, lack of constraint and incentive mechanism of
cost control, and failure to implement differentiated talent training mechanism. (3) the energy
II

cost control program and measures for the use of advanced energy management system; Posting
energy saving tips of; Strengthening training; Establish a sound assessment mechanism; We
will strengthen institutional management. Human resource cost control programs and measures
include streamlining the organization structure, employing robots and partnering with
outsourcing companies; A reduced salary budget; Perfect the mechanism of talent recruitment
to reduce the loss; Improve the compensation and incentive mechanism; Establish the core staff
training system. (4) Guarantee measures to optimize the cost control plan of W Hotel include
the design of cost incentive measures, the solidarity and cooperation of all departments, the
strengthening of all staff's awareness of cost control, the development of the hotel marketing
network, the improvement of the information level of cost control and the improvement of the
responsibility system of cost control.
The research on enterprise operating cost control can help enterprises effectively reduce
cost expenditure, increase profits, prevent risk and enhance their competitive strength. Research
on the current hotel business process, and put forward the ideas and methods of optimization,
can change the shortcomings of the traditional cost control methods, so that the enterprise can
have a certain differentiation, can play to the due value.
Key Words: Hotel Cost Control. Energy Cost Control. Human Resource Cost
III
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