浅谈集团下属制下的酒店财务管理..doc

（夜大学） 毕业设计（毕业论文） 二○ 年 月 商务酒店财务管理问题研究 摘要 随着上海GDP的增长，上海近几年对旅游业有着进一步的发展，在此之间酒店兴起也对旅游业提供了一大热点。酒店的发展离不开旅游业的影响，而酒店自身的发展也是极为重要的。酒店建立完善的会计制度，能够提高资金的运营效益.现阶段酒店管理以财务为中心已经得到人们的共识，这种共识的形成为抓好酒店财务管理工作创造了良好的社会环境，同时也对财务管理工作者转变观念、提高业务水平做出了更高的要求。此次针对H酒店进行一次全面的调研，对集团下属的酒店进行财务管理上的研究，从而反映出此酒店的财务管理及经营利润与集团有分不开的关系。我们能从中得知，不同的酒店的发展态势以及其酒店本身的效应给市场带来的投资效益。只有减少和控制成本已成为酒店生存和发展的必由之路。而良好的成本控制也体现了酒店管理者的水平,将最终提升酒店的经济效益。本文主要围绕机场周边的酒店进行一次调查研究，针对其财务制度，如何控制成本来提高其酒店的营业收益,分析了酒店经营成本构成及其特点,并提出了相应的成本控制策略。 关键字：酒店，控制成本，财务管理制度 ，目标成本 Abstract With the GDP growth of Shanghai, further development of tourism in recent years, hotel operations have also provided the tourism to be a hot topic. The hotel development is not only inseparable from the impact of tourism, but also the development itself. Establish a perfect accounting system is able to improve the operational efficiency of funds. With the development of tourism, put the financial as the core of hotel management has been one of public awareness, the formation of this not only creats a good social environment for hotel financial management, but also makes a higher demand to change concepts and improve the professional level for the workers of financial management. Targeted on the H Hotel we conducted a comprehensive research, Through the financial management research of the affiliated hotel, reflecting the affiliated hotels financial management and operating profit are inseparable relationship with the group. We learned the market investment brought from trend of different hotels’ development and their effects. Only by reducing and controlling costs has become the only way for survival and development of the hotel. And good cost control also reflects the level of the hotel managers, ultimately enhance the economic benefits of the hotel. This paper mainly revolves the hotel around the airport, focus on its financial system and how to control cost to improve its hotel business income, Analysised the comp