As the overall management level of China enterprises is low, except for international brands and a few domestic brands, the management level of most hotel enterprises is still low. Due to the deterioration of the external operating environment, hotels have to focus on strengthening management, controlling costs and strictly controlling operating costs, which is the only way for hotels to survive and develop. At present, there are three phenomena in the cost management of hotel enterprises: weakening of cost consciousness, weakening of cost management and softening of cost behavior, which seriously affect the efficiency of enterprises and restrict their development. Judging from the current overall cost control level, there is still great potential to improve efficiency by controlling operating costs. It is imperative to analyze the cost composition and characteristics in depth and carefully and adopt scientific and reasonable cost control strategies. I. Composition of Hotel Operating Costs In a broad sense, hotel operating costs include operating costs and expenses (this concept is quoted in this paper), which are basically the same as general enterprises in accounting subjects, including operating costs, operating expenses, management expenses and financial expenses in first-class subjects. The second-level accounting subjects are set according to the specific conditions of each hotel, and the third-level accounting subjects are generally set according to departments. Second, the composition characteristics of hotel operating costs From the perspective of the proportion of total operating costs, hotel operating costs are mainly composed of staff salaries, catering costs and water and electricity energy consumption, accounting for about 80% of the total costs, which is the focus of cost control. Staff salaries account for about 20% of the total cost, water, electricity, oil and energy accounts for about 30%, and catering costs account for about 25% ~ 30%. Judging from the cost and gross profit margin of each department, housekeeping department, catering department and entertainment department have their own characteristics. From the analysis in Table 2, it can be seen that about 50% of the main cost of housekeeping department is depreciation and amortization, and about 30% is employee salary and others. The gross profit margin of the department is the highest, about 40% ~ 50%, and the total cost is low in compressibility. The raw material cost and staff salary of the catering department account for about 65% of its department cost, so there is a lot of room for control. It can be reduced by strengthening procurement, management and incentive mechanism, and its gross profit margin is only 65,438+00% ~ 65,438+05%. The cost structure of the entertainment department is similar to that of the housekeeping department, with low reducibility and medium gross profit margin, but it is difficult to manage because of the large number of personnel and miscellaneous personnel. Third, the hotel operating cost control strategy (I) Determining the business model Hotel operating cost control is a very complicated management work, and the choice of business model determines the difficulty of cost control. The housekeeping department is relatively easy to manage and has a high profit rate, so the current management mode can be adopted. There are many people in the catering department, and there are many kinds of raw materials. Consumption is mainly controlled by the chef class, which is difficult to manage. The quality of catering service provided by the catering department will indirectly affect the occupancy rate of the housekeeping department. The traditional catering management mode has a large workload and poor effect, and it is difficult to effectively control costs and mobilize the enthusiasm of employees. A better model is the target management system, in which the management power is delegated to the departments, and the hotel focuses on controlling the total profit, total income and consumables damage rate of the departments, and rewards and punishments are given according to the completion of the assessment indicators. If the management lacks experience in the catering industry, it can also consider the overall leasing operation of the department. As for the entertainment department, at present, it mainly adopts the overall leasing operation of the department, which is relatively simple for the hotel to manage, but most of the profits flow into the hands of the lessor. In view of the complexity of hotel management, in order to give full play to the enthusiasm of department managers, we can consider the target management system, which can simplify management and improve profits. This method has been successfully implemented in some hotels. (2) Determining the key points of activity-based cost control Cost control is a systematic control project with many points to be controlled and a wide range of accounting work. It is very difficult to cover all aspects, and it is feasible to implement classified management and key control, which also conforms to the principle of management control. In order to control the cost more effectively, according to the proportion of each cost item in the total operating cost and its controllability, the cost can be divided into three categories: A, B and C, and classified management can be implemented. Focus on Class A, strictly monitor Class B, and Class C cost items are items with small proportion, small reducibility and little impact on the total cost, so general control is enough. From the above cost composition analysis, it can be seen that the total operating cost is mainly composed of personnel salaries, consumption of catering raw materials and energy consumption of water, electricity and oil, accounting for 80% of the total cost, which is the top priority of cost control. It is listed as a class A control point (key control point), and its control directly determines the success of total cost control. Low-value consumables, drinks, washing fees, maintenance fees and training fees are Class B, which are strictly monitored, and whether their control is effective or not has a great influence on the total cost and profit rate. Items other than Class A and Class B are classified as Class C. (III) Determining target cost assessment indicators After determining the key points of cost control, the setting of target cost assessment indicators is the key, and whether the setting is reasonable determines whether the control can be effectively implemented. The assessment index should be set like an apple hanging on a tree, which can be seen and touched when standing on the ground, and can be picked when jumping up or climbing hard. Such indicators are reasonable indicators. As for the specific setting, it depends on the specific situation of each hotel, especially the historical operation status and the level of peer control under the same conditions. In principle, it should be both challenging and inspiring, and the principle of "be lenient and be strict with yourself" should be followed. The determination of assessment indicators is a very important and serious work. It must be carefully formulated and determined on the basis of detailed research and full discussion. Once the index is established, no matter how effective it is, it should be strictly implemented to ensure its seriousness. Unreasonable places can be revised in the next formulation. When formulating assessment indicators, we should focus on the total profit, total income and the breakage rate of low-value consumables. (D) the establishment of cost monitoring system from the organizational structure, should set up a special cost control institutions. This has been widely implemented in the hotel industry. The finance department usually has a cost supervisor, but the current cost supervisor is not a real cost controller. Because he has no real management authority, he actually only exercises the cost accounting function. His main job is to calculate the cost and report the cost status, but he does not realize the monitoring function. Therefore, the hotel should not only set up special institutions and personnel, but also give corresponding monitoring authority to ensure it to exercise more important monitoring functions. From the system, it is necessary to establish a corresponding monitoring system. First, on the basis of strengthening budget management, strictly declare the purchase of materials and expenses. The purchase of materials and expenses is declared by the user department, audited by the finance department, approved by the general manager and approved by the third level; The second is to improve various financial systems, such as the buyer system, the keeper system and the material storage system. The third is to establish a recycling and trade-in system to eliminate waste. From the perspective of departmental cost control, the cost compressibility of housekeeping department is small, and the control effect will not be great. To improve the profit rate of its department, it is mainly considered from the perspective of open source, and increasing income is the main means. The food and beverage department should focus on controlling the purchase and consumption of raw materials to reduce direct costs. To control procurement cost, we should standardize the system, pay attention to improving the professional ethics of procurement personnel, broaden procurement channels and pay attention to the quality of purchased goods. As for consumption control, the main implementer is the chef class, which is not easy to monitor because of its strong professionalism in food production. At present, many hotel chef classes implement the total salary contract system. Regardless of the workload, the number of chefs in the chef class, the income of the food and beverage department and the fixed total salary given by the hotel to the executive chef, he can hire people and distribute the salary independently. This way is not conducive to cost control. The quality of cost control depends entirely on the ideological quality and mood of the chef class, which can hardly be controlled by the outside world. A better control method is to link the income of the chef class with specific indicators such as unit income consumption rate and workload, so that they can pay attention to the cost and take the initiative to reduce the cost. The cost of the entertainment department is mainly depreciation and amortization, accounting for about 60% of the total cost of the department, but the project is determined after the hotel is put into operation, which is uncontrollable. The controllable part is mainly the employee's salary. It is feasible to reduce the number of employees as much as possible while ensuring the service quality. In short, each department has its own characteristics, and the control focus should be determined according to the specific situation. Strengthen the training, education and publicity of employees' cost awareness ideologically, so that the awareness of cost control is deeply rooted in the hearts of the people, and all employees participate in cost management, so that the control measures are strictly implemented. To do this work well, we must first start with management. Bosses and top managers should pay attention to costs and benefits. They should not only realize the importance of cost control and how to control it, but more importantly, let all employees have this awareness and take the initiative to control costs. In a word, hotel cost control is a complicated but very important management work. To do this work well, firstly, it is necessary to analyze the characteristics of hotel operating costs in detail, establish a scientific cost monitoring system, and use the "three-oriented" (that is, institutionalized, targeted and regular) management model to monitor; Secondly, it is necessary to strengthen cost awareness and all staff should participate in cost management; In addition, the assessment indicators and control measures should be reasonable and strictly implemented. As long as the above measures are flexibly used and new cost control methods are constantly explored, the hotel operating costs will be effectively controlled.