在这种情况下，有效地控制成本是创造效益的关键。然而，目前酒店主要是对各

In this case, effective cost control is the key to creating benefits. However, at present, hotels mainly conduct accounting and control on all operating levels, and rarely pay attention to market analysis, thinking that market analysis is the business of the marketing department. The current hotel has a weak awareness of cost control, the cost management system is not formed, and the cost control behavior is not tough, resulting in a serious cost control out of control situation, and the cost level has remained high. This situation has a great impact on the improvement of hotel efficiency. <br>Li Bing (1996) believes: "The current problems and worries in the hotel industry are that the hotel construction is ahead of schedule, but the passenger flow cannot meet the demand for hotel construction; the hotel industry lacks overall publicity and promotion; the employee mobility is too large to manage systematically; Effective management system, etc.

在这种情况下，有效地控制成本是创造效益的关键。然而，目前酒店主要是对各经营层面去进行核算和控制，而极少去关注市场分析，认为市场分析是营销部门的事。现在的酒店对成本控制的意识淡薄、成本管理制度不成形，成本控制行为不强硬，致使成本控制的失控情况严重，成本水平一直居高不下，这种情况对酒店效益的提高有很大影响。<br> 李冰（1996）认为：“目前酒店业存在的问题和隐忧是酒店建设超前,但客流量达不到酒店建设的需求；酒店业缺少整体的宣传促销;从业人员流动性过大难以系统管理；缺少有效的管理体制等等

In this case, effective cost control is the key to create benefits. However, at present, the hotel mainly accounts for and controls all levels of operation, but rarely pays attention to market analysis, which is considered to be the business of the marketing department. At present, the hotel's awareness of cost control is weak, the cost management system is not formed, and the cost control behavior is not strong, resulting in the out of control situation of cost control, and the cost level has been high, which has a great impact on the improvement of hotel efficiency.<br>Li Bing (1996) thought: "the problems and hidden worries in the hotel industry at present are that the hotel construction is ahead of time, but the passenger flow can not meet the needs of the hotel construction; the hotel industry lacks the overall publicity and promotion; the staff mobility is too large to be managed systematically; the lack of effective management system, etc<br>