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Management of contemporary hotel cost is new incline to
From;    Author:Stand originally
Below market economy condition, contemporary hotel management is a target with raising oneself economic benefits. Want to raise hotel economic benefits, must strengthen cost management. Traditional cost management basically is from fall consideration of low consumption, managing charge. Side overweight is right the business accounting of product cost. In fact, cost management is to need to reduce cost not just. Especially to contemporary hotel character, it offers a customer more be one extremely service product and personalized product. Content is changed use up proportion is held in product place lower and lower, the client pays close attention to the innovation that serves a product and individual character more. The extraordinary that client incline to experiences at pursueing course of a kind of consumption and enjoy overflow. The category that brings into element of client substandard ministry cost management is the serious content that strategic cost manages. Contemporary hotel is facing increasingly intense competition and very grim challenge, to can stand firm in intense market competition, implementation cost is banner, gain competitive advantage, must have cost government change. Guide strategic cost manages actively, cost accounting management is the passive type that becomes traditional active strategic cost management, promote contemporary hotel cost to run the integral promotion of benefit.

One, what is strategic cost management

Strategic cost manages (Strategic Cost Management, ' SCM) most antedate 80 time are put forward by British scholar, american scholar path overcomes Er - baud is in " competitive strategy " and " competitive advantage " the row in two books only the chapter is discussed " cost advantage " . On the foundation that studies in baud, american scholar was published 1993 " strategic cost manages " (JK.shank) monograph, make strategic cost management more incorporate. In recent years, in flower beauty the management of cost of developed country strategy such as day already became an enterprise to strengthen cost management, obtain the powerful weapon of competitive advantage.

Strategic cost management is the analytic data that shows administrator applies technical means to supply enterprise itself and its competitor, help controller is formed and evaluate company strategy, create competitive dominant position thereby, suit effectively in order to obtain a business exterior the purpose of the environment that changes continuously. The first job that strategic cost manages is to pay close attention to cost strategy space, process, outstanding achievement, can state for. "How is cost management organized below different strategy choice " . Be about to cost information is perforative run whole loop course at the strategy in. Adopt pair of company cost structures, into the comprehensive understanding of this behavior. Control and improvement, seek long competitive dominant position. The taking that place of baud of no less than tells " cost advantage " (Porter, 1985) . Cost advantage is the core that strategic cost manages. And traditional cost management is to should come true " reduce cost " .
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