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随着我国经济的不断发展以及现代饭店业的不断繁荣,现代饭店业的竞争越来越严重。在竞争过程中,相当多的现代饭店不断发展,也有相当多的饭店不断被淘汰。究其原因,是因为现代饭店的管理理念、管理方法各不相同,正是因为管理理念和管理方式的不同,才导致在市场竞争过程中企业的命运各不相同。在林林总总的管理方法中,笔者认为,建立在成本控制基础之上的现代饭店财务管理方式是饭店打好根基的根本,是现代饭店不断提高自己市场综合竞争能力,稳居市场潮头的最基本的管理方式。为此,大力加强建立在成本控制基础之上的现代饭店财务管理工作研究,就具有了十分重要的现实意义。
With the constant development of our economy and the continuous prosperity of the modern hotel industry, the competition in the modern hotel industry is getting more and more serious. In the process of competition, a considerable number of modern hotels continue to develop, there are a considerable number of hotels are constantly being eliminated. The reason is that modern hotel management concepts and management methods are different, precisely because of the different management concepts and management methods, leading to the fate of enterprises in the course of market competition vary. In the total management methods, I believe that the cost control based on the modern restaurant financial management is the foundation of the hotel to lay the foundation for modern hotels continue to improve their market competitiveness, ranking the most basic market tide The way of management To this end, to strengthen the cost control based on the modern restaurant financial management research, it has a very important practical significance.