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饭店营业成本是饭店为生产产品、提供劳务而发生的各种耗费。饭店营业成本控制集约化是饭店增加盈利的基础,降低营业成本但提高服务质量是饭店增加盈利的重要途径,饭店营业成本控制集约化可增强饭店竞争优势。基于云南“瑞”饭店联合体为例的研究,证明在饭店营业成本控制最高程度集约化基础上,为顾客提供最佳极致化服务,可使饭店盈利最大化。
Hotel operating costs is the hotel for the production of products, providing services and the occurrence of various costs. Intensive hotel operating cost control is the basis for the hotel to increase profits, lower operating costs but improving service quality is an important way to increase profitability of hotels, hotel operating cost control intensive can enhance the hotel’s competitive advantage. Based on the research of Yunnan “Rui ” Hotel Complex, it is proved that maximizing hotel profitability by providing the best and most extreme service to customers on the basis of the highest degree of hotel operating cost control.