hotel cost control refers to supervising every specific activity that forms the whole process according to the relevant provisions of cost management and the requirements of cost budget, so as to change the cost management from accounting after the event to preventive management in advance.

(a) cost control is a modern <; /A> Enterprise <; /A> A necessary part of the system

Low-cost operation is by no means just the concept of "saving". In the final analysis, the cost control of the hotel is to realize the current budget, but it needs to be realized on the premise of ensuring the quality of service (including the quality of hardware and software). As a result, the cost budget has a series of standards, and reaching these standards plays a role in cost control. Only in this sense, tapping the potential is saving.

(2) Strengthening employees' sense of crisis

The hotel should play a positive role in encouraging employees, so that all employees have a sense of cost accounting, so as to carry out the cost control work for a long time.

(3) Low-cost strategy is the backing and foundation of price strategy

One of the important means of hotel competition is price competition, which is also closely related to the operator's cost. It can be said that whoever has low cost will have great competitive capital and competitive advantage; The lower the cost, the greater the flexibility of price competition and the greater the endurance of competition.

(4) The relationship between cost and quality is not positive (positive proportion)

The hotel can completely achieve the quality standard under the condition of low-cost operation. There are two cognitive problems to be solved here, one is the relationship between marketing, service quality and demand, and the other is how to better meet the requirements of domestic demand.

(5) the relationship between income increase and expenditure reduction

A restaurant is like a family, and expenditure reduction is very important, but not fundamental. Only when the family income is increasing and the money on hand is more, can the life be comfortable. Of course, you can't be the black sheep of your family. Most families still belong to the working class and should live within their means. In addition, there is great potential for hotels to save money, which remains to be explored, but the work in this area was sloppy and there was no standard. Www.hdfinf.com medical classification information Therefore, we should understand and practice the work of saving expenditure from the height of reform and market mechanism.

(6) The financial department is the key to the implementation of cost operation

Hotel accountants should implement low-cost operation strategy from the height of market competition, rather than blindly picking a cost. This requires accountants to follow the principle of "three benefits" in their specific work: (1) whether it is conducive to improving market share; (2) Whether it is conducive to improving customer satisfaction; (3) whether it is conducive to increasing operating income.

The financial department is not only a department of accounting, but also participates in the whole process of operation and management. From planning and control to supervision and coordination, it is necessary to understand both finance and business. Accountants should be good staff and assistants for hotel investors and operators.