近年来，由于旅游行业的快速发展，酒店之间的竞争也变得更加激烈，面临 竞争淘汰的风险也在增加，这就对酒店整体管理提出了更高的要求。而大多数酒 店还在使用传统的成本管理模式，无法适应时代与市场变化的需求。酒店企业想 要实现可持续的发展，保持自身竞争优势，传统落后的成本管理模式无法满足企 业发展需要，战略成本管理的运用对酒店企业的发展至关重要。因此，如何根据 酒店自身运营与发展状况，探索出满足酒店发展需求的战略成本管理模式与机 制，是现代酒店管理值得重视的问题之一。 本文以 JJ 酒店沈阳北站店为研究案例，采用文献综述法、比较分析法和案 例分析法对该酒店战略成本管理体系的构建问题进行研究。在调研 JJ 酒店沈阳 北站店成本管理存在问题及原因的基础上，分析了该酒店实施战略成本管理的必 要性和可行性，以桑特模式战略成本管理分析工具为理论基础，从战略定位、价 值链、战略成本动因、战略成本评价四个方面构建了 JJ 酒店沈阳北站店战略成 本管理体系；从组织机构保障、人力资源保障、制度保障、技术保障和文化建设 保障等方面提出了该酒店实施战略成本管理的具体保障措施。期望本研究能够有 效地改善 JJ 酒店沈阳北站店成本管理现状，通过战略成本管理机制的实施，使 其成本管理能力有所提升，保障酒店拥有长久持续的市场竞争优势，进而在竞争 激烈的市场中实现可持续发展的目标。也期望本研究能对其他酒店企业成本管理 模式的优化提供参考。 关键词：酒店行业；战略成本管理；桑特模式；战略定位II Abstract In recent years, due to the rapid development of the tourism industry, the competition among hotels has become more intense, and the risk of competition elimination is also increasing, which puts forward higher requirements on the overall management of hotels. Most hotels are still using traditional cost management models and cannot adapt to the changing needs of the times and markets. Hotel companies want to achieve sustainable development and maintain their own competitive advantages. Traditional and backward cost management models cannot meet the needs of corporate development. The use of strategic cost management is crucial to the development of hotel companies. Therefore, how to explore a strategic cost management model and mechanism that meets the development needs of the hotel based on the hotel’s own operation and development status is one of the issues worthy of attention in modern hotel management. This article takes JJ Hotel Shenyang North Railway Station as a research case, and uses literature review, comparative analysis and case analysis to study the construction of the hotel ’ s strategic cost management system. On the basis of investigating the problems and causes of the cost management of JJ Hotel Shenyang North Railway Station, the necessity and feasibility of the hotel’s implementation of strategic cost management are analyzed. Based on the theoretical basis of the strategic cost management analysis tool of the Sant model, the strategic positioning, Four aspects of value chain, strategic cost drivers, and strategic cost evaluation have constructed the strategic cost management system of JJ Hotel Shenyang North Railway Station. The hotel is proposed from the aspects of organizational guarantee, human resource guarantee, system guarantee, technical guarantee and cultural construction guarantee. Implement specific safeguards for strategic cost management. It is hoped that this research can effectively improve the status quo of cost management of JJ Hotel Shenyang North Railway Station. Through the implementation of strategic cost management mechanism, its cost management ability will be improved to ensure that the hotel has a long-term and sustainable market competitive advantage, and then in a highly competitive market To achieve the goal of sustainable development. It is also expected that this research can provide reference for the optimization of other hotel companies' cost management models. Key words:hotel business; strategic cost management; sank model; strategic positioningIII 目录 摘要.................................................................................................................................I Abstract.......................................................................................................................... II 第 1 章 绪论..................................................................................................................1 1.1 研究背景..........................................................................................................1 1.2 研究目的和意义..............................................................................................2 1.2.1 研究目的...............................................................................................2 1.2.2 研究意义...............................................................................................3 1.3 国内外文献综述..............................................................................................3 1.3.1 国外研究现状.......................................................................................3 1.3.2 国内研究现状.......................................................................................4 1.3.3 文献评述...............................................................................................5 1.4 研究内容及方法..............................................................................................6 1.4.1 研究内容...............................................................................................6 1.4.2 研究方法...............................................................................................8 1.5 创新点..............................................................................................................8 第 2 章 战略成本管理相关理论概述..........................................................................2 2.1 战略成本管理的涵义及特点..........................................................................2 2.1.1 战略成本管理的涵义...........................................................................2 2.1.2 战略成本管理的特点...........................................................................2 2.2 战略成本管理与传统成本管理的比较..........................................................3 2.3 战略成本管理模式..........................................................................................4 2.4 桑特模式战略成本管理的分析工具..............................................................4 2.4.1 战略定位分析.......................................................................................4 2.4.2 战略价值链分析...................................................................................5 2.4.3 战略成本动因分析...............................................................................5IV 第 3 章 JJ 酒店沈阳北站店成本管理存在的问题及原因分析.................................. 6 3.1 JJ 酒店沈阳北站店简介.................................................................................. 6 3.1.1 JJ 酒店沈阳北站店基本情况............................................................... 6 3.1.2 JJ 酒店沈阳北站店经营情况............................................................... 8 3.1.3 JJ 酒店沈阳北站店成本构成............................................................... 9 3.2 JJ 酒店沈阳北站店成本管理现状及存在的问题........................................ 10 3.2.1 JJ 酒店沈阳北站店成本管理现状..................................................... 10 3.2.2 JJ 酒店沈阳北站店成本管理存在的问题......................................... 12 3.3 JJ 酒店沈阳北站店成本管理存在问题的原因分析.................................... 15 3.3.1 缺乏系统的战略成本管理意识.........................................................15 3.3.2 对成本管控的重视度不够.................................................................16 3.3.3 员工缺乏成本管理意识.....................................................................16 3.2.4 忽视对员工岗前培训教育.................................................................17 第 4 章 基于桑特模式的 JJ 酒店沈阳北站店战略成本管理体系的构建............... 18 4.1 JJ 酒店沈阳北站店实施战略成本管理的必要性和可行性........................ 18 4.1.1 JJ 酒店