一、建立责任成本制度的目的酒店经营管理的目的就是为了得到利润,为投资者获取最大的投资收益。获取利润的方法概括起来就是“开源节流”。在全球性经济危机中,酒店“开源”受到严重限止,“节流”成为管理的主要方面。因此,要巩固或提高经济效益,就必须加强酒店营 First, the purpose of establishing a responsibility cost system The purpose of the hotel management is to get the profit, for investors to maximize the return on investment. To sum up the method of profit is “cut expenditure ”. In the global economic crisis, the hotel “open source ” has been severely restricted, “throttle ” has become the main aspects of management. Therefore, to consolidate or enhance economic efficiency, we must strengthen the hotel camp