新风景名胜区星级酒店成本控制分析  

An Analysis on Cost Control of Star-rated Hotels in Newly Built Scenic Spots

作　　者：陈爱兰[1] 滕剑仑[2] 

机构地区：[1]三明学院旅游学院(经济学院),福建三明365004 [2]三明学院管理学院,福建三明365004

出　　处：《三明学院学报》2013年第1期28-32,共5页Journal of Sanming University

基　　金：三明学院科研基金项目(A0912/Q)(A201105/Q);福建省教育厅B类项目(JBS10216)(JB12292S)

摘　　要：新风景名胜区酒店因存在时间较短,管理水平不高,导致成本控制和景区价值不够匹配。泰宁金湖宾馆作为国家5A级旅游区的四星级宾馆之一,存在着成本控制价值链较分散、委托代理关系不明晰等问题,引入价值链理论和委托代理理论对酒店的内部管理关节进行分析假设,并将价值链管理中的成本动因分解,建立良好的委托代理机制,同时在成本动因明晰的前提下,发掘委托代理过程的关节点,有利于实现新风景名胜区星级酒店的成本控制优化。As the hotels in new scenic areas hotels arc newly built with low level of management, the cost control does not always match the scenic value. In case of Taining Jinhu Hotel,one of the star-rated hotels in the 5A grade tourist area of Taining, there exist some problems such as decentralized value chain of cost control and ambiguous principal-agent relationship, etc. Based on the theory of the value chain management and principal agent, the paper analyzes hotel internal management and aims to establish a good principal agent mechanism. At the same time, the paper explores the joint points of the principal-agent process under a clear cost driver so as to optimize the cost control of the hotels.

关 键 词：新风景名胜区 星级酒店 成本控制 

分 类 号：F715.53[经济管理—产业经济]