作业成本法在中国制造业的应用研究文献综述

20世纪70年代以后,世界经济形势发生了重大的变化,传统成本法已经不能满足企业高效管理的需要,作业成本法应运而生。本文从作业成本法在国内外的研究入手,研究了作业成本法在我国制造业企业的具体运用并阐述了目前的管理现状,最后进行了相关评述。     

追求双赢 共同发展 创建中国酒店管理品牌--访东方酒店管理有限公司总经理高天明

经过20多年的市场洗礼,我国酒店业的竞争由单一价格竞争转向品牌竞争,经营管理也由简单模仿到自主创新,经营注重实效,管理渐趋科学,已经能够比较坦然地面对来自国外酒店巨头的竞争.但以单体为主的国内酒店在客源挖掘、市场推广、渠道拓展等方面还略显迟滞,预订系统的建立尚处于起步阶段,虽然出现了若干个在国内来说略有规模的酒店集团,但因区域色彩浓厚,经营手段单一,其规模优势难以显现,严重制约了我国酒店业走出国门的步伐,也不利于我国酒店业向纵深发展.     

酒店选择自建网络分销渠道的关键因素研究

随着中介网络分销费用的急剧增长以及信息技术的进步,自建网站分销成为国外酒店集团实施的热点,国内外许多学者都认识到自建网站分销必将是未来酒店分销的一支主力军.本文对杭州、建德、宁波、合肥、武汉等地区的49家酒店的管理者进行问卷调研,探讨了影响酒店选择自建网站分销的关键因素.在因子分析后,得出了6个主要因子,随后通过方差分析,得出了6个主要因子与被试者和酒店特征之间的相关性;而在逐步回归分析后,笔者得出了酒店管理者决策的5个关键影响因子:效益、竞争力、管理、技术保障和战略.在实证分析的基础上,笔者为酒店管理者和系统提供商给出了一些建议和意见,并对本文的不足进行了总结,对以后的研究方向进行了展望.     

我国酒店经营管理创新对策研究

随着人民生活水平的不断提高,旅游已经成为我国人民生活中不可缺少的组成部分。近几年来,我国旅游人数不断增加,旅游市场规模持续扩大。酒店业作为现代服务业的重要组成部分,与旅游业的发展息息相关。在内外竞争激烈、科技发展飞速的情况下,酒店的经营管理面临着诸多机遇和挑战,对此应实现转型升级,以适应新时代消费者的多元化需求。     

旅游度假型酒店经营管理现状与对策分析

自改革开放以来,我国旅游产业迎来了快速发展时期。在新时期,旅游产业已经成为我国经济发展的重要组成部分,同时也带动了旅游度假型酒店的发展。文章主要对旅游度假型酒店进行概述,对其经营管理现状进行分析探讨,并提出相应的改善对策,以期为促进旅游度假型酒店健康长远发展奠定坚实的基础。     

奢侈品的酒店业品牌延伸及其对母品牌的反馈

依附成熟品牌开发新产品可减少失败的风险并带来可观的收益.但如若品牌延伸失败,则不仅无法为延伸产品带来附加价值,而且可能伤害母品牌形象及品牌资产.奢侈品牌已开始将其触角延伸至酒店业,为避免决策失误,有必要对奢侈品在酒店业品牌延伸中的消费者评价进行研究.该研究采用实验研究法,依据2个自变量:高/低品牌概念一致性场景和母品牌拥有者/非拥有者将消费者分为4组实验组和2组对照组,通过对参与实验的对象进行问卷调查,研究和分析不同组间消费者对延伸产品评价及延伸后对母品牌态度评价的评分差异.研究结果显示,母品牌拥有者中,消费者对此2个维度的评价均在高品牌概念一致性场景下高于低品牌概念一致性场景;而在非母品牌拥有者中则相反.     

主客体视角的城市经济型酒店空间分布研究——以扬州市为例

经济型酒店近年来一直保持迅猛发展势头,但对于经济型酒店的研究却仍处于对行业现象和业态特征等方面的探讨,缺少经济型酒店城市空间分布方面的深入研究和实证分析.本文从主客体关系视角,提出城市经济型酒店市场容量与经济型酒店发展动力、城市主体角色与经济型酒店选址决策两个层面的关系,建构经济型酒店的空间分布形成机制.针对扬州的实证分析采取了经济型酒店管理层深度访谈与住店客人调研二重途径探讨经济型酒店发展及空间布局的对策.     

求真创新攀高峰 务实进取争上游

榆次金融大酒店紧密结合自身特点，大胆汲取和借鉴先进酒店的经营管理经验，逐步建立起一套适合自身发展的管理模式，率先打破了晋中地区无涉外三星级饭店的历史。五年来，成功接待了大中型会议团队600余个，国内散客18万人次，外宾672人次，成为晋中市乃至全区范围内的接待窗口和地区行业排头兵。     

非品牌酒店的机会?预订渠道转换下的消费者品牌敏感研究

近年来,酒店预订渠道发生了深刻变革,以OTA为代表的网络预订渠道的发展能否为非品牌酒店创造更多的销售机会?文章基于消费者信息处理理论,采用情景模拟实验的方法,通过三组随机实验模拟了OTA相对于传统渠道在信息总量(多、少)、信息类别(感官属性、非感官属性)和可选酒店数量(多、少)三个正交维度上的演化历程,探索品牌要素在消费者酒店预订决策过程中的作用,关注决策环境变化导致的品牌重要性的改变,解析使得消费者从品牌敏感到品牌脱敏再到品牌敏感的因素及其影响机制.实验结果表明,在酒店预订中提供更为详细的酒店信息,尤其是提供酒店的感官属性信息能够有效地降低消费者的品牌敏感程度,但仅增加非感官属性信息则不会产生显著影响;当酒店属性信息过载时,增加备选酒店的数量将会使消费者对品牌的敏感程度再次提高,而若属性信息较少,无论酒店数量多寡,消费者均表现为高度的品牌敏感.该研究为当前非品牌酒店的销售工作、酒店的品牌营销策略与OTA的渠道政策提供了全新的评价视角和改进建议.     

基于资源理论(RBT)的酒店集团成长原因分析

本文对以往有关酒店集团成长原因的论述进行了简单评价.文章认为,仅仅从外部环境来解释酒店集团成长的原因是不全面的,从两权分离的角度来解释也是不符合现实逻辑的.文章根据资源理论(RBT),从影响酒店集团成长的内部因素出发,解释了酒店集团成长的根本原因,分析了成长资源的特征,并提出酒店集团成长的框架模型.     

Customer-driven menu analysis (CDMA): Capturing customer voice in menu management

This study develops a new, holistic, customer-driven menu analysis (CDMA) model that incorporates a version of restaurant profitability analysis based on experience accounting and value-based cost management. The CDMA model comprises four stages: the customer’s voice; cost allocation; menu analysis; and profitability analysis. A constructive research approach was used to develop, elaborate and test the new CDMA model in the context of a large restaurant in Auckland, New Zealand. The model can be used by restaurateurs to view their cost structure in a fully customer-driven and nuanced way to improve operational and financial decision-making for enhanced restaurant performance.     

现代酒店财务管理的十大转变

本文提出并详细讨论了现代酒店财务管理面对的十大显著转变，对现代酒店财务管理的理论发展和实践具有方向性的指引。     

低碳旅游服务提供效率评价研究——以张家界景区环保交通为例

文章基于投入产出分析,构建低碳旅游服务提供效率评价的数据包络法(DEA)和随机前沿函数法(SFA)。DEA优势在于不需要估计函数形式,但趋向于高估经营管理的无效率水平。SFA将低碳旅游组织低效率区分为干扰项无效率和纯管理无效率,通过测算其随机前沿生产成本函数来测算其低碳旅游服务的提供效率。文章以张家界市景区环保交通低碳旅游服务为研究对象进行实证分析显示:环保交通低碳旅游服务提供效率较低、存在较为严重的季节波动性,但呈现出递增的变化规律;旅游总人次、人力资本投资、固定资产投资对低碳旅游服务提供效率产生正向影响,而劳动者数量、燃料消耗对其产生负面影响。该研究为提供低碳旅游服务的旅游企业经营决策与公共政策制定提供了理论与实证依据。     

Management Accounting in the Hotel Business

Abstract

This article reports on a study investigating Management Accounting (MA) applications and practices in Greek hotels. Relevant bibliography indicates the way in which MA supports management decision-making: Costing systems aim to analyze revenue centers, and are structured according to marginal costing principals. MA makes extensive use of budget and performance measurement techniques to support operational and strategic decisions. In the present study, a sample survey was carried out by means of a structured questionnaire. The findings indicate that Greek hotels make use of MA techniques in all of the above ways, but also reveal a number of differences, such as the application of full costing methods. This in turn has implications for the criteria used to evaluate managers' performance, as well as for the information used in making pricing decisions. Moreover, budget design is more flexible than that used in other fields, while benchmarking is not so popular. The study's findings reveal that hotel size and sales mix structure affect some MA practices, while the use of specific MA methods and techniques determines the emphasis placed on the application of others.     

我国饭店业高管团队运作过程对企业绩效影响的实证研究

高管团队对企业绩效具有重大影响,这种影响是通过高管团队运作过程而发生的.本文基于行为整合概念研究高管团队运作过程及其与企业绩效的关系,对高管团队成员沟通频率较高的饭店业进行实证研究.通过饭店业高管团队行为整合与团队效能及企业绩效关系的实证研究,发现行为整合对团队决策效能有显著的正向影响,并对饭店的经济绩效产生直接的积极影响.本研究还发现团队决策质量与行为整合是相互作用的,即团队行为整合越高,越有利于制定高质量的决策,越有利于促进团队行为整合.     

不保与盈利：环境管理对酒店绩效的影响

环境管理对酒店绩效的影响越来越受到人们的关注。国外学者使用了不同的方法来研究其关系,但至今没有一个明确的定论。以“波特假说”为代表的学者认为,环境管理所带来的效益可以弥补环境管理所需的费用,并让酒店产品产生差异化,增加新的竞争力。然而,一些学者却认为,对环境管理的投入会减少酒店的利益和酒店的竞争力。因为其所节约的成本不足以弥补所要付出的费用。为了对这两种观点在实践中的表现进行验证,该文通过对广州高星级酒店的调查,获取第一手数据,借SPSS统计软件的相关功能,确定酒店环境管理对其绩效的影响表现。结果显示,酒店环境管理的投入越多,其对绩效的积极影响越明显。同时,酒店环境管理中的几个变量对酒店绩效存在着不同程度的影响,可得到酒店环境管理对其绩效产生影响的回归方程。最后,文章提出了一些建议及研究展望。     

Analysis of Hoteliers' E-Commerce and Information Technology Applications

ABSTRACT

Numerous research studies are being conducted that are related to e-commerce and information technology (IT) applications in the hospitality industry with regard to operational, profitability, productivity, and management perspective. The focus of this study is to examine current e-commerce and IT applications in the hospitality industry and to identify the business travelers' needs relative to advanced e-commerce and IT applications to improve customer service. Hoffman and Chung (1999) stated that what customers want most is not what restaurants and hotels are necessarily implementing. This study discusses the typical problems and obstacles of implementing e-commerce and IT applications in hospitality, using the lodging e-commerce and IT applications to satisfy customers, and developing the lodging e-commerce and IT applications as a corporate competitive advantage. Moreover, this study investigated a variety of e-commerce and IT applications related to customer service, satisfaction, and retention as well as e-commerce and IT applications as a distribution channel for receiving travelers' information and accommodation booking. This study provides valuable implications for the hospitality practitioners about customer needs relative to e-commerce and IT applications.     

Guests’ pro-environmental decision-making process: Broadening the norm activation framework in a lodging context

This study sought to provide a clear understanding of hotel guests’ post-purchase decision-making process, and whether it occurred in an environmentally responsible manner. Volitional, emotional, experiential, and habitual processes imperative in pro-social/pro-environmental consumer behavior were successfully integrated into the Norm Activation Model (NAM). Results of the structural model and metric-invariance test with 316 samples gathered via an online survey indicated that the extended norm activation framework comprising such important processes and interpretation of the NAM as a sequential model was more effective in predicting guests’ pro-environmental intention than the original NAM and the rival model, which offered an alternative interpretation of the NAM (moderator model). Additionally, the prominent role of moral norm was evident; this personal obligation served to mediate the proposed theoretical framework. Our results also generally supported hypothesized associations among study constructs. Our theoretical model provided a sufficient level of prediction power for guests’ pro-environmental intentions.     

Assessing Hotel Cost Control Through Value Engineering: A Case Study on the Budget Hotels in a Middle-sized City in China

This study employed a value engineering approach to identify and evaluate the factors integral to the efficiency of operation and management of the budget hotel sector in China. A combination of qualitative panel judgments and quantitative statistics was applied in the analysis of a Chinese budget brand which is publicly listed in the USA. Findings reveal that out of the six categories of costs identified, the two items of standard room cost and energy & maintenance achieved the ideal value, while lease rental and human resources are overvalued, with franchise fee and refurbishment cost being undervalued. The implication for hotel investors as well as operators is that for the budget sector to fully realize its potential, a delicate balance needs to be obtained so that resources can be more evenly distributed and customer experiences enriched.     

北京市旅游业三大核心产业投资经营效益现状与剖析

没有高效益的投资经营，就不可能保证旅游远景规划的实现。本文通过对北京市旅游业三大核心产业的投资经营效益现状的分析，指出北京市旅游企业投资效益不佳与不同行业的具体情况有关，而改善企业的投资经营效益应该与现有的管理体制改革相结合。政府的行业管理应该针对不同行业的特点制定出不同的宏观对策。