近年来，随着经济发展及人民消费水平的提升，经济型酒店凭借价格亲民、服务便捷的特点获得大部分消费者的青睐，同时，该类型酒店管理模式标准化较强，投入成本不高，使得其发展迅速，各品牌酒店快速发展抢占经济型酒店市场，越来越多的酒店选择加入市场中，随着酒店数量的快速发展，酒店行业之间竞争十分激烈。2020年初，疫情的快速蔓延，酒店行业遭受冲击，经济型酒店竞争考验更为严峻，经营重点亟需转变。经济型酒店在市场影响下不断地发展及转变，传统的成本管理方法难以了解全面的成本情况，不利于酒店管理者经营决策。因此，如何改变酒店的成本管理方法，建立适应现代化酒店的管理体系，让酒店在竞争中获得优势就显得十分必要了。

伴随着我国经济环境及市场格局的复杂多变，传统的成本管理理论及方法不能适用于酒店的发展需要，仅仅依靠节约成本不仅会影响酒店服务，而且会降低顾客体验感及满意度。酒店不仅要关注各类成本，也应根据不同房型的实际利润率进行经营政策的完善，并关注在市场中的效益。酒店想在激烈的市场竞争中稳步发展，重视成本管理是关键，价值链成本管理是酒店整体活动的优化过程，通过价值链理论分析酒店经营的各项环节，找寻关键成本管理重心，从而针对核心环节优化成本的有效管理。

本论文以经济型酒店加盟店K酒店为例，首先梳理了国内外价值链理论及成本管理相关文献并进行研读，描述了K酒店的发展及成本管理现状。目前，K酒店存在采购制度不完善、成本核算方法不适用及人工成本缺乏科学管理问题，利用期望理论和价值链理论进行原因分析，主要原因是忽视成本管理的价值链分析、成本核算方式传统和全员缺乏有效激励制度，针对原因提出对应的改进措施，完善供应商评价体系、引入作业成本法并建立员工激励机制。引入作业成本法对酒店不同房型的成本进行重新核算，明确各类房型的实际产生利润率，为管理者做出更正确的决策提供基础数据，进行合理定价，从而促进酒店发展。通过验证在成本管理优化上的效果，为同类型酒店的发展提供参考及建议。

In recent years, with the economic development and the improvement of people's consumption level, economy hotels have won the favor of most consumers with the characteristics of close price and convenient service. At the same time, the management mode of this type of hotel is highly standardized and the investment cost is not high, which makes it develop rapidly. Various brand hotels develop rapidly and seize the economy hotel market. More and more hotels choose to join the market. With the rapid development of the number of hotels, The competition between the hotel industry is very fierce. At the beginning of 2020, with the rapid spread of the epidemic, the hotel industry was impacted, and the competition test of economic hotels was more severe. The business focus needed to be changed urgently and should be transferred to internal management. Economy hotels are constantly developing and changing under the influence of the market. The traditional cost management method is difficult to understand the comprehensive cost situation, which is not conducive to the management decision-making of hotel managers. Therefore, how to change the cost management method of the hotel, establish a management system suitable for modern hotels, and let the hotel gain an advantage in the competition is very necessary.

With the complex and changeable economic environment and market pattern in China, the traditional cost management theories and methods can not be applied to the development needs of the hotel, only relying on cost saving will not only affect the hotel service, but also reduce the customer experience and satisfaction. The hotel should not only pay attention to all kinds of costs, but also according to the actual profit margin of different rooms to improve the operation policy, and pay attention to the benefits in the market. Hotel want to develop steadily in the fierce market competition, pay attention to cost management is the key, value chain cost management is the optimization process of the overall activities of the hotel, through the value chain theory analysis of the hotel operation of each link, find the key cost management focus, so as to optimize the effective management of the cost of the core link.

Taking K Hotel, an economy hotel franchise, as an example, this paper firstly reviewed and studied literatures related to value chain theory and cost management at home and abroad, and described the development and cost management status of K hotel. Exist at present, the K hotel procurement system is not perfect, cost accounting method is not applicable to lack scientific management and labor costs, using the theory of expected an analysis of the causes and the value chain theory, the main reason is ignored the cost management of the value chain analysis, cost accounting, the traditional and overall lack of effective incentive system, in view of the reasons put forward the corresponding improvement measures, Strengthen supplier evaluation system, introduce activity-based costing and improve employee incentive mechanism. The activity-based costing method is introduced to recalculate the cost of different rooms of the hotel, clarify the actual profit margin of various rooms, provide basic data for managers to make more correct decisions, and make reasonable pricing, so as to promote the development of the hotel. By verifying the effect of cost management optimization, it provides reference and suggestions for the development of similar hotels.

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