摘要:隨著改革開放的深入發展，酒店業在八十年代和九十年代初經歷了迅猛發展的階段后，目前正面臨著競爭不斷激烈的市場壓力，尤其是在東南亞經濟危機、入世的沖擊后，使得我國酒店原有的經營方式中的弊端一下子暴露無疑。酒店的蕭條促使中國酒店重新研究自身的經營方法。為了使酒店走出僵局，酒店管理部門不得不開始重新思索酒店管理的思路、辦法，探索中國酒店管理的改革之路。因此，酒店業要走出困境，必須解決的問題在于：如何在酒店業走向緩慢發展的今天，運用最合適的成本系統降低成本與費用，使企業在日益狹小的市場空間中樹立競爭優勢，尋求更大的發展空間。經營成本及費用控制的好壞往往是決定企業利潤大小的主要因素，有效地控制經營成本及費用是企業經營成功的必然要求。酒店成本及費用項目范圍廣、涉及的部門多、具有許多不可預知的控制因素，因而控制經營成本尤為重要。

本文通過對餐飲部這個酒店的主要部門運營中成本控制的全面分析，通過對成本控制理論與方法的研究，指出了酒店餐飲成本控制上現存的一些不足。針對酒店在成本控制的各個環節中的問題，從實施標準成本控制制度這一對策入手對酒店餐飲成本控制提出一些自己的看法，并以江門銀晶酒店為例，討論了標準成本控制制度在酒店餐飲成本控制各環節的具體應用。

關鍵詞：酒店業，標準成本設計，銀晶酒店

Abstract:With the further development of reform and opening-up, hotel industry sprung up from 1970s to 1980s, while it’s facing more and more fierce competition in market at the present time. Undergoing the economic crisis in Southeast Asia and accession to the WTO, drawbacks of its outdated operating procedure exposed. The depression and deadlock of hotels spur them to restudy new business pattern and explore the reform of hotels management. The problems to be solved are that how to reduce cost via the optimum cost system and strengthen their competitive edges in the market space which is more and more narrow. The major factor of corporate profit is the controlling of operating cost. Controlling of operating cost effectively leads the business operation to a success. The wide scope of project, excessive involved sections, lots of unpredictable factors make the controlling of operating cost more important.

　　　This thesis is trying to point out some existing defects in cost controlling of catering section by means of multianalysis of this main section of a hotel and theory study of cost controlling. Implementing standard cost control system as a countermeasure, the author put forward some opinions of his own on every segment of cost controlling of catering section and discuss about the specific application of it by taking Celeste Palace Hotel in Jiangmen as an example. 

Key words：Hotel Industry，Standard cost method design，Celeste Palace Hotel