摘要

   在當前在激烈的市場競爭中，飯店要不斷降低成本費用，提高經濟效益，增強競爭優勢，就必須轉變成本控制觀念，飯店做好原材料采購成本的控制對整體經營成本的有效控制就顯得尤為重要。因此，本文從飯店的原材料采購成本的控制入手，探討飯店企業如何才能更好地控制成本支出，以達到提高飯店經濟效益的目的，進而實現飯店企業的可持續發展。

    關鍵詞：飯店， 原材料， 成本控制， 可持續發展

 Abstract

   In current the intense market competition, the hotel must reduce the cost expense unceasingly, raises the economic efficiency, the enhancement competitive advantage, it's must transform the cost control idea, the hotel completes raw material procurement cost the control appears to the whole cost of operation active control especially important. Therefore, does this article obtain from the hotel raw material procurement cost's control, how to discuss the hotel enterprise to be able to control the cost disbursement well, achieves raises the hotel economic efficiency the goal, then realizes the hotel enterprise's sustainable development.

Keywords: hotel，raw material, cost control,sustainable development