cost management is the focus of hotel management, and the difficulty of cost management is food cost management.

At present, the methods of cost management in the hotel industry are mostly gross margin management (the goal of cost accounting is sales gross margin), and have formed models, namely account accounting and special accounting. This method has the following defects:

1. Due to the change of sales structure, when the category with higher gross profit rate accounts for a large sales ratio, the overall gross profit rate is higher, which is easy to cover up the cost management of the category with lower gross profit rate.

2. The gross profit margin level can't truly reflect the utilization rate of raw materials. When the types with higher gross profit margin level account for a large proportion of sales and the utilization rate of raw materials decreases, the overall gross profit margin level may not necessarily decrease.

conclusion: the management method centered on gross profit margin can't completely provide the actual reasons for the cost change. Therefore, cost management and cost control can not be targeted.

In practice, we have explored a set of feasible cost management methods, the main points of which are as follows:

1. The premise is to use computer-aided calculation; 2. The center of calculation is the effective utilization rate of raw materials and the actual gross profit margin of sales; 3. It analyzes the performance of cost management by using the difference between the operating costs that should be consumed and the actual operating costs.

after adopting this management method in practical work, we have achieved good management results.