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摘要自从1997年我国诞生第一家经济型连锁酒店开始，经济型连锁酒店因为方便、舒适、高效、价格低廉的服务方式及经营理念受到了越来越多年轻人以及商务人士的喜爱。但是随着越来越多的经济型连锁酒店进入市场，导致了经济型连锁酒店行业的整体利润呈现下滑的趋势。因此，经济型连锁酒店的战略成本管理问题成为了行业领导者所关注的重点。本文将以如家连锁酒店集团为例，运用桑克模型对其进行分析，研究我国经济型连锁酒店的战略成本管理问题，并据此提出解决的方案。46522
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文章共分为六部分。第一章为绪论。包括研究的背景及意义，研究方法，国内战略成本管理研究状况。第二章为战略成本管理的相关理论概述。介绍了本论文所涉及到的相关概念，战略成本管理的分析工具—桑克模型，包括战略定位分析、价值链分析以及成本动因分析。第三章为如家酒店战略成本管理发展现状，通过桑克模型对如家酒店战略成本管理进行具体分析。第四章为如家连锁酒店战略成本管理存在的问题。主要对如家连锁酒店组织结构、内部价值链管理提出了问题。第五章为改进如家连锁酒店战略成本管理的对策。第六章为结论。
毕业论文关键词：战略成本管理 经济型酒店 桑克模型
ABSTRACT
Since 1997 the birth of the first economy chain hotel, economy hotel chain because convenient, comfortable, efficient, inexpensive way of service and business philosophy has been more and more young people and business people's favorite. However, with more and more economic chain hotels entering the market, leading to the economic chain hotel industry's overall profit showing a downward trend. Therefore, the strategic cost management of the economic chain hotel has become the focus of attention of the industry leaders. This article will take the family chain hotel group as an example, the use of the model to analyze the strategic cost management of China's economic chain hotel, and put forward the solution.
The article is pided into six parts. The first chapter is the introduction. Including research background and significance, research methods, domestic strategic cost management research status. The second chapter is the theory of strategic cost management. This paper introduces the relevant concepts involved in this paper, the strategic cost management analysis tool - the - g model, including strategic positioning analysis, value chain analysis and cost driver analysis. The third chapter is the development of strategic cost management of Home Inn, through the specific analysis of the strategic cost management of Home Inn. The fourth chapter is the problems existing in the strategic cost management of the hotel chain hotels. This is mainly about the problems of the organization structure and the internal value chain management of the hotel chain hotels. The fifth chapter is the countermeasures to improve the strategic cost management of the home chain hotel.. The sixth chapter is the conclusion.
Key words: strategic cost management, Econo Hotel, Sang Ke model
目 录
第一章 绪论 6
1.1研究背景及意义 6
1.2研究方法 7
1.3战略成本管理研究状况 7
第二章 战略成本管理的相关理论 9
2.1企业战略成本管理的理论概念 9
2.2企业战略成本管理的分析工具—桑克模型 9
第三章 如家连锁酒店战略成本管理发展现状 11
3.1如家连锁酒店简介 11
3.2如家连锁酒店的战略成本管理 11
第四章 如家连锁酒店战略成本管理存在的问题 16
4.1战略定位问题 16