酒店经营管理成本控制探索

当前,随着经济的发展和人民生活水平的提高,酒店成为社会发展不可缺少的一部分,而酒店要想运营发展,管理是非常重要的。在酒店管理中,成本控制是其中的一个关键,是酒店经营管理的重要部分。成本管理不仅体现了酒店的管理水平,而且能够促进酒店经济效益的提高,使酒店在激烈的竞争中利于不败之地。本篇文章针对酒店成本管理控制出现的问题,提出了一系列的成本控制措施。     

酒店经营管理成本控制探索

当前,随着经济的发展和人民生活水平的提高,酒店成为社会发展不可缺少的一部分,而酒店要想运营发展,管理是非常重要的.在酒店管理中,成本控制是其中的一个关键,是酒店经营管理的重要部分.成本管理不仅体现了酒店的管理水平,而且能够促进酒店经济效益的提高,使酒店在激烈的竞争中利于不败之地.本篇文章针对酒店成本管理控制出现的问题,提出了一系列的成本控制措施.     

酒店管理中的成本管控要项浅谈

随着市场经济的快速发展,酒店行业也得到了长足的发展.目前全球酒店规模不断扩大,不同品牌间争相以各自的优势勇抢市场份额,行业竞争越发激烈.如何在同行业中脱颖而出,获得丰厚的收益,实现酒店利润的最大化,就要加强企业内部管理与成本控制.成本控制作为酒店管理的重点,是酒店获得利润以及竞争优势的关键因素.本文将从客房及餐饮服务对酒店管理中的成本管控进行探讨.     

我国汽车制造企业成本管理问题探讨

我国汽车制造企业面临着日益激烈的市场竞争环境,要想赢得竞争优势,必须提高成本管理水平,良好的成本管理可以使企业的利润空间更大,进而能使企业在现今激烈的竞争环境中处于有利地位。本文就探讨了我国汽车制造企业成本管理中存在的问题,以帮助企业认清现状进而加以改善。     

我国汽车制造企业成本管理问题探讨

我国汽车制造企业面临着日益激烈的市场竞争环境,要想赢得竞争优势,必须提高成本管理水平,良好的成本管理可以使企业的利润空间更大,进而能使企业在现今激烈的竞争环境中处于有利地位。本文就探讨了我国汽车制造企业成本管理中存在的问题,以帮助企业认清现状进而加以改善。     

现代酒店财务管理的问题及对策分析

在当前竞争越发激烈的酒店行业当中,科学有效的管理酒店和提高酒店服务水平是现代酒店必须正视的一个问题。财务管理作为酒店管理的关键和核心所在,其在酒店经营当中发挥着不可替代的作用。同时,成本控制视域具有合理性和科学性,能够应用于现代酒店的财务管理之中。本文通过对现代酒店财务管理的含义与内容进行分析,阐述酒店的实际经营情况,发现其中存在的问题,进一步提出有效的改进措施,加快现代酒店的发展步伐。     

酒店物资采购内部控制建设探究

在经济全球化的时代背景下,各国之间的贸易往来逐渐频繁,我国的幅员辽阔,名胜古迹较多,旅游业获得了很大的发展空间。酒店是为旅客提供住宿和饮食的重要场所,酒店作为旅游业的子行业呈现出爆发式的增长,酒店数量大量增加,酒店与酒店之间的竞争也越来越激烈。有些酒店为了提高市场竞争力,加强了内部管理,加强物资采购内部控制能够降低酒店的运营成本,提高酒店经济效益。酒店物资采购内部控制建设涉及到的内容较广,工作量大,在建设过程中存在着一定的难度。本文研究的主要内容是酒店物资采购内部控制建设的有效措施。     

浅谈酒店业餐饮成本控制方法

近年来,我国酒店数量逐年递增,尤其是提供食宿服务的国际管理酒店的加入,使得酒店行业竞争日趋激烈,许多酒店客源不足,各项成本居高不下,酒店行业的利润空间越来越小,在酒店业经营部门中,餐饮部的效益起着举足轻重的作用.控制好餐饮成本,将极大地影响酒店的利润水平.本文将首先介绍酒店业餐饮成本的概述,然后再介绍我国酒店业餐饮成本控制存在的主要问题,最后给出关于酒店业餐饮成本控制方法的建议和应用.     

科技进步与企业成本管理

科技能提高企业产品的技术含量,降低产品成本,增加企业效益,现代企业应该真正把握科技进步与企业成本管理的关系,实现企业效益的最大化。当前,随着国家对科技投入的不断增加,企业的成本管理已初见成效。因此,企业应以"科学技术是第一生产力"理念为指导,围绕成本管理,大力推进企业成本管理组织、方法、手段科技化。通过科技手段,采用新技术、新工艺、新材料,不断拓展企业利润空间,这样才能使企业在激烈的市场竞争中获取有利的竞争地位。     

目标成本在工程成本管理中的运用

<正>市场经济体制的不断完善,为我国沉静的市场环境带来了新的活力,尤其是市场经济中竞争特性的存在,在增加了企业压力的同时,也提高了其应对激烈竞争的能力。在工程建设领域,市场经济的渗入导致了施工企业之间的非和平性竞争,相互之间的竞争,压缩了企业的利润空间,导致了企业经济效益的下滑。为了能够在激烈的竞争中获得生存发展的空间,施工企业就不得不在工程成本管理上下功夫,通过压缩成本来保证企业的经济效益。     

Mutual Fund Incentive Fees: Determinants and Effects

We investigate the how and why of performance fee provisions in a free contracting environment such as the Italian mutual fund market until 2006. We find weak support for the hypothesis that these provisions emerge as an economically efficient solution in a rational asset management industry plagued by asymmetric information. They appear to emerge mainly as the product of strategic pricing by asset managers wishing to ease market competition, leverage on investors' sentiment, and hedge their cost structure. Alternatively, fears that managers may opportunistically alter funds' investment policies to maximize the option value embedded in the incentive provisions appear unjustified.     

酒店管理专业学生岗位实习调查研究

酒店行业发展,高素质员工的需求量越来越大,以大学生为代表的高技能、高水平的服务人员的流失率却居高不下.本文以酒店管理专业学生酒店管理岗位实习为探讨,留住酒店优秀的专业管理人才,加强校企合作,酒店提供全面的顶岗实习,尤其是管理岗位实习问题值得我们关注.     

Carrot and stick: A role for benchmark-adjusted compensation in active fund management

Investors delegating their wealth to privately informed managers face not only an intrinsic asymmetric information problem but also a potential misalignment in risk preferences. In this setting, we show that by tying fees symmetrically to the appropriate benchmark investors can tilt a fund portfolio toward their optimal risk exposure and realize nearly all the value of managers’ information. They attain these benefits despite an inherent inefficiency in the choice of the benchmark, and at no extra cost of compensating managers for exposure to relative-performance risk. Under certain conditions, benchmark-adjusted performance fees are necessary to prevent passive alternatives from dominating active management. Our results shed light on a recent debate on the appropriate fee structure of active funds in contexts of high competition from passive funds.     

Interactive control in target cost management

This paper discusses target cost management (TCM) from the viewpoint of simultaneous engineering. Firstly, it shows empirically how simultaneous engineering is implemented in Japanese companies. Secondly, it formulates and then tests hypotheses on the influential power of managers involved in the process of target costing. Thirdly, it describes processes of interactive control directed at information and value sharing among managers that help explain why simultaneous engineering is working effectively in Japanese companies. It also formulates and tests hypotheses on information and value sharing among managers. Fourthly, it concludes that interactive control in TCM helps generate unique ideas for product development and cost reduction, and that Target Cost Management is a key subsystem of strategic cost management.     

Managing absenteeism in local government

Managing sickness absence effectively can produce significant cost savings as well as other, less tangible, benefits. This article shows why it is vital that local authorities provide tailor-made training on absence management for first line managers (FLMs) to develop ‘soft skills’, as well as acknowledging their specific organizational context. Development in this area should be an ongoing process which is reinforced with appropriate support from human resources (HR) professionals, and should be monitored as part of an overall absence management strategy.     

Product market competition and cost stickiness

Extant literature on cost stickiness has focused on how firm-specific characteristics affect the asymmetric cost behavior. In this paper, we explore how a firm’s operating environment affects the firm’s cost stickiness. Specifically, we examine the effect of product market competition on cost stickiness since a firm’s investment and cost retention decisions partly depend on how the firm interacts with its rival firms in the product markets. Using two firm-level text-based product market competition measures extracted from management disclosures in firms’ 10-K filings (Li et al. in J Account Res 51(2):399–436, 2013; Hoberg and Phillips in Rev Financ Stud 23(10):3773–3811, 2010; J Polit Econ, 2015), we find strong evidence consistent with cost asymmetry increasing in competition after controlling for known economic determinants of cost stickiness. In additional analyses, we also find that the effect of product market competition on the degree of cost stickiness increases in firms’ financial strength, likely because management in financially stronger firms has more resources for investment expenditures in spite of a sales fall. We also find that cost stickiness is increasing in competition if management is optimistic about future demand, whereas competition is not associated with cost asymmetry if management is pessimistic about future demand. Finally, we find that the relationship between competition and cost stickiness, although statistically insignificant at conventional levels, is more pronounced for single-segment firms relative to multi-segment firms.     

Real Earnings Management,Liquidity Risk and REITs SEO Dynamics

We analyze how REITs managers use real earnin gs management to address issues of liquidity risk and increased cost of capital they face during seasoned equity offerings. We show that REITs managers engage in real earnings management instead of accrual earnings management to attract more uninformed trading in order to provide the liquidity service at a lower cost during seasoned equity offerings. We find REITs with higher liquidity risk are more likely to manipulate earnings prior to equity offerings and uninformed trading is higher following real earnings management. Firms set the offer price at a smaller discount after engaging in real earnings management and stock returns decline in the long run. The findings are consistent with real option and liquidity risk explanations for equity offerings.     

试论基于价值的成本管理

为顾客创造价值,实现企业价值最大化,是现代企业经营的目标。企业要创造价值,实现价值增值,就要付出一定的代价即发生成本。因此,如何以价值管理为基础,在为顾客创造价值,实现企业价值的同时,努力降低成本,获得产品差异化优势和成本领先的地位,提升企业的竞争力以获得优势,是现代企业成本管理值得探索的重要课题。     

The localisation of a global management control system

This study examines how the management control system designed at the head office of an increasingly globalised hotel chain was enacted within one of its sub-units; a joint venture operating in the hospitality industry in Portugal. We found that the practices which comprised the global management control system were reproduced within this joint venture. Yet, at the same time, its managers made the global system ‘work’ for them, thereby producing variety. Albeit our findings are in line with Barrett, Cooper, and Jamal’s (2005) study, which was inspired by [Giddens, 1990] and [Giddens, 1991], we interpret them somewhat differently as we draw on the work of [Robertson, 1992] and [Robertson, 1995]. We view localisation as a process through which heterogeneous practices can emerge to facilitate the homogenising tendencies of globalisation by complementing, rather than undermining or opposing, it. As a result, the local can differentiate itself from the global. Also, by linking our findings to the notion of situated functionality in Ahrens and Chapman (2007), we argue that this heterogeneity can be produced when organisational members, whatever their level in the organisation, seek to achieve both the corporate and their own specific objectives.     

Market competition,management accounting systems and business unit performance

Increasing competition in the market, due to the application of modern manufacturing technology, deregulation of economies, and privatization or corporatization of government owned enterprises, makes decision makers use of management accounting systems more important (Bromwich, 1990). There have been calls for research into the use of management accounting systems under the changing circumstances (Kaplan, 1983; Shank and Govindarajan, 1989; Bromwich, 1990; Bromwich and Bhimani, 1994).This paper reports the results of a study which offers an explanation for the relationship between intensity of market competition and business unit performance, by incorporating into the model managers use of the information provided by the management accounting system (MAS). To assess the relationship, data were collected from 61 business unit managers by way of personal interviews. The results indicate that the intensity of market competition is a determinant of the use of the information which, in turn, is a determinant of business unit performance. In other words, managers use of the information plays a mediating role in the relationship between the intensity of market competition and business unit (BU) performance. An interpretation of the results is that those organizations which use the information can effectively face competition in the market and thereby improve performance.