Introduction: With the development of the hotel industry, the competition in the hotel industry is becoming increasingly fierce. How to occupy a place in the fierce market competition and do a good job in hotel cost control is a particularly important topic for hotel management. Good cost control also reflects the level of hotel managers and ultimately enhances the economic benefits of hotels. What are the problems in hotel cost management and how to reduce them

First, improving the cost budget management system is the primary task of hotel cost control

(I) refining the hotel cost budget

First, under the premise of establishing a sound hotel management system, carrying out cost budget control is an important means for hotels to strengthen cost control. Budget control is to achieve the purpose of control by sub-project and phased budget indicators. Operating cost budget is an important part of hotel budget. Hotel operating cost is a cost that can be controlled by each business department. Business departments can forecast the cost data according to the experience over the years, the marketing plan for the coming year and the market situation, and summarize the budget for next year.

generally, the hotel cost budget is first drawn up by the business department, and then submitted to the finance department for review. After many studies and benchmarking, the rationality of each project is summarized and balanced, and then submitted to the general manager for approval, and finally passed by the board of directors.

(II) Methods of deepening cost accounting and analysis

Hotels must constantly check the budget implementation in the process of budget implementation as a means to control expenditure. Cost accounting is helpful to make reasonable sales prices of various hotel products, provide standards for various operations, and reveal the reasons for cost changes.

each business department grasps the basic knowledge of cost accounting within the framework of the overall budget, participates in the cost control work of the department, and the financial department discloses the actual implementation results according to the cost data of each business department. Department heads compare and analyze the relevant information with the budget one by one, find out the reasons for the differences, and make further layout and adjustment of the focus and direction of budget control in the next stage; Secondly, the finance department also needs to intervene in the monitoring of all business links, stipulate the purchase quantity and cost of raw materials, conduct regular market surveys, hold purchase pricing meetings with suppliers of various material types, conduct differentiated analysis of various types of cost data of last month in the first ten days of each month, find out the main reasons for deviating from the cost standard from the actual operation and management, and put forward suggestions for improvement.

(3) Optimizing the assessment and reward mechanism

The implementation result of the budget should be linked with the reward and punishment system formulated by the hotel to increase the seriousness of budget control. On the one hand, the hotel conducts seasonal assessment on suppliers to control the reasonable change of unit price, on the other hand, it also conducts regular assessment on various business departments to set up reasonable market price deviation, so as to improve the sense of responsibility and enthusiasm of key personnel in cost control.

2. Standardized procurement management is the core element of internal control

(1) Design standardized and reasonable procurement procedures

Procurement procedures should be scientific, reasonable, simple and direct, focus on key points, reduce costs and increase efficiency, such as establishing standardized procurement procedures? Application-approval-purchase-acceptance-payment? Process. Procurement procedures should not only reduce intermediate links, but also maintain close contact and timely communication with various business processes, so as to avoid the loss and waste of purchased raw materials and materials caused by untimely communication, and the poor circulation of supplied materials will affect the normal operation of the hotel and reduce benefits.

(2) Defining scientific procurement standards

Hotels should define scientific and fixed procurement standards, which can not only reduce procurement errors, but also facilitate finding out the reasons, improve management and ultimately put an end to the arbitrary expenditure of procurement costs.

(3) Determine the best purchase batch

The cost control personnel should fix the details of batch purchase in an institutionalized form, so that the warehouse supervisor and the person in charge of the business department can regularly determine the purchase quantity of each batch and the time interval between two purchases according to the hotel operation.

(4) determine the best cost-effective purchase price

due to the particularity of the hotel industry, the purchase price of raw materials needed by hotels will change frequently with the change of seasons. Hotels need to determine a reasonable purchase quantity to avoid blindness and randomness in the procurement process. Hotels can also adopt the method of supplier price comparison competition, and choose suitable suppliers according to price and quality to stabilize prices.

(5) Strictly control the payment link

Approving payment is the last link of the procurement business, and the person in charge of the position of the A/P system is required to strictly check the payment credentials, with clear procedures and complete information, and then make payment after finding out and solving the problems.

3. Perfecting inventory control is an important means to consolidate the cost control process

(1) Control of raw material acceptance

The control of raw material acceptance requires inspectors to have a strong sense of responsibility, and strict acceptance of raw materials is an effective means to ensure that the quantity, quality and price of purchased goods are consistent with the original purchase plan. Specifically, three aspects should be tested:

1. Inventory quantity: what should be the arrival quantity? The quantity is consistent with the delivery note and purchase order.

2. check the quality: the quality of the materials that arrive should meet the requirements specified in the purchase specifications.

3. check the price: the price on the delivery note should be consistent with the price on the purchase order and the quotation of the supplier.

(II) Control of receiving and delivering raw materials and materials

Delivery is the process of delivering raw materials and materials from the inventory in the general warehouse for use by business departments. Controlling the delivery of raw materials can not only ensure the integrity of internal control approval, but also provide accurate entry basis for cost accounting and source information for cost analysis.

1. Direct delivery

Due to the particularity of the hotel industry, generally speaking, food raw materials such as fresh vegetables, fresh fruits and most dairy products are easy to deteriorate, so they are all purchased on the same day and used on the same day, belonging to direct-dial raw materials. Although some food raw materials may be used on the second day after acceptance in practice, it can simplify the recording work and conform to the principle of cost-effectiveness.

2. General warehouse delivery

For food raw materials, low-value products and other raw materials that are not immediately used for processing, the hotel should purchase the goods according to the expected demand, and send them to the general warehouse for safekeeping after passing the acceptance. When needed by the business department, they will be sent out from the general warehouse after approval and included in the cost.

(3) Inventory control

Inventory control requires that inventory can occupy the least amount of funds, arrive in time, and prevent business interruption. At the same time, it is necessary to ensure that all kinds of inventory accounts are consistent and avoid the special situation of inventory surplus and loss.

in view of the particularity of the hotel's inventory, especially the food raw materials, the hotel needs to set up a secondary warehouse of the business department outside the main warehouse, including the food raw materials stored in the kitchen refrigerator and shelves; Food raw materials that have been used but not yet used; Food raw materials for cooking in the kitchen and condiments, sauces, drinks, etc. in the business place.

in order to strengthen control, the financial personnel should also calculate the inventory value of the secondary warehouse at the end of each month. During the inventory, each raw material should be counted and priced, and included in the inventory list of food and drinks. If a product has been made into a semi-finished product, it can be evaluated by the chef.

IV. Control of hotel rooms and catering service process

(I) Control of room service process

The cost of hotel rooms consists of three parts, one is the consumption of low-value products, including six sets of standard rooms, stationery tableware and linen for daily use, etc. Second, the labor costs of the housekeeping department, including employees' wages and welfare expenses; Third, indirect expenses should be borne by the housekeeping department, including energy consumption used by guests and depreciation of fixed assets.

hotels usually merge the housekeeping department and the front office into a profit center, and the income comes from the front office, and the cost occurs in the housekeeping department. Therefore, when we control the budget, we should focus on controlling these items in the housekeeping department, mainly including: material consumption, water and electricity consumption, labor cost, linen consumption, and external washing cost.

at the end of each period, the hotel also needs to analyze the difference between the actual room cost and the budget. The reasons for the difference are generally as follows: (1) the price of materials and supplies has changed; Inaccurate prediction; Changes in guest occupancy rate due to special reasons. Hotel managers should analyze the causes of the differences according to the actual situation and take improvement measures.

(II) Management and control of catering service process

The standard cost control method is generally adopted for budget control of catering costs. The determination of daily food cost in restaurants is to calculate the daily cost of food sold in each restaurant, which is helpful for operators to know the business situation and existing problems of the day in time and see whether the various improvement measures in the past are effective.

to determine the standard cost of catering, we must first determine the standard formula, and the standard formula card should be signed by the director of catering in conjunction with the administrative department. After the chef determines the dishes operated by the restaurant, the executive chef will fill in the list according to the actual consumption, and send the complete standard formula card to the finance department in time, and the cost accountant will calculate the cost amount according to the determined name and quantity of materials as the basis for cost control.

The catering cost is compared and analyzed by comparing the actual food cost rate with the standard food cost rate. Generally divided into reasonable differences and unreasonable differences. Reasonable differences are: 1) designing new dishes and popularizing the differences caused by the changes of new varieties; 2) Differences caused by sudden and substantial changes in the prices of food raw materials; 3) Differences caused by changes in accounting policies and adjustments in accounting caliber. Unreasonable differences include: excessive backlog of raw materials, random acceptance, poor storage, frequent waste, theft by employees, failure to make according to standard formula, etc.

Therefore, in practical work, the control of catering cost should first set the standard cost; Secondly, the actual cost is compared with the standard cost to determine the saving degree of catering cost; Finally, take effective measures to eliminate the unfavorable differences in time.