due to the low overall management level of Chinese enterprises, the management level of most hotel enterprises is still low except for international brands and a few domestic brands. Due to the deterioration of the external operating environment, hotels have to focus on strengthening management and controlling costs, and strictly controlling operating costs has become the only way for hotels to survive and develop. At present, there are three phenomena in the cost management of hotel enterprises: the weakening of cost consciousness, the weakening of cost management and the 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, the operating costs of hotels include operating costs and expenses (this concept is quoted in this paper), which are basically the same as those of general enterprises in accounting subjects, including operating costs, operating expenses, management expenses and financial expenses in the first-level subjects. The second-level accounting subjects are set according to the specific conditions of each hotel, and the third-level 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, the hotel operating costs are mainly composed of personnel salaries, catering costs and water and electricity energy consumption, accounting for about 81% of the total costs, which is the focus of cost control. Staff salaries account for about 21% of the total cost, water, electricity, oil and energy are about 31%, and catering costs are about 25% ~ 31%. 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 the main cost of the housekeeping department is about 51% for depreciation and amortization, about 31% for staff salaries and others, and the gross profit margin of the department is the highest, about 41% ~ 51%, with low compressibility of the total cost; However, the raw material cost and staff salary of the catering department account for about 65% of its department cost, which has a large room for control. It can be reduced by strengthening the procurement, management and incentive mechanism, and its gross profit margin is only 11% ~ 15%. The cost structure of the entertainment department is similar to that of the housekeeping department, with low reducibility and middle 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 management of housekeeping department is relatively easy and the profit rate is high, so the current management mode can be adopted. There are many people in the catering department, and there are many kinds of raw materials. The consumption is mainly controlled by the chef class, which is difficult to manage. However, the quality of food 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, so it is difficult to effectively control the cost and mobilize the enthusiasm of employees. A better model is the target management system, which puts the management right to the department, and the hotel focuses on controlling the total profit of the department, the total revenue of the department and the breakage rate of consumables, and rewards and punishes them 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 renter. In view of the complexity of hotel management and in order to give full play to the enthusiasm of department managers, the target management system can be considered, which can simplify management and improve profits. This method has been successfully implemented in some hotels. (II) Determining the key points of operating 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 everything, and it is a practical way to implement classified management and key control, which is also in line with the principles of management control. In order to control the cost more effectively, the cost can be divided into three categories: A, B and C according to the proportion of each cost item in the total operating cost and its controllability, and classified management can be implemented. Focus on class A and strictly monitor class B. Class C cost items are items with small proportion, small reducibility and little impact on total cost, so general control is enough. From the above analysis of cost composition, it can be seen that the total operating cost is mainly composed of personnel salary, consumption of catering raw materials and energy consumption of water, electricity and oil, accounting for 81% of the total cost, which is the top priority of cost control. It is classified as Class A control points (key control points), 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 impact 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 or not determines whether the control can be effectively implemented. The setting of assessment indicators should be like an apple hanging on a tree, which can be seen, but can't be touched when standing on the ground, but can be picked when jumping up or climbing up hard. Such indicators are reasonable indicators. As for the specific setting, it should depend on the specific situation of each hotel, especially the historical operation status and the peer control level under the same conditions. In principle, it should be both challenging and inspiring, and should follow the principle of "being lenient with standing and strict with doing". 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 indicators are established, they must be strictly implemented regardless of the effect to ensure their 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 generally 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, and does not implement the monitoring function. Therefore, hotels should not only set up specialized institutions and personnel, but also give corresponding monitoring authority to ensure them to exercise more important monitoring functions. From the system, the corresponding monitoring system should be established. First, on the basis of strengthening budget management, the procurement of materials and expenses are strictly reported, and the procurement of materials and expenses are declared by the user department, reviewed by the finance department, and approved by the general manager, with three levels of approval; The second is to improve various financial systems, such as the buyer system, the keeper system, and the material warehousing 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, we should mainly consider 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 the 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 and the income of the catering department, the hotel gives the executive chef a fixed total salary, and he can hire people and distribute the salary independently. This way is not good for cost control. The quality of cost control depends entirely on the ideological quality and mood of the chef class, and the outside can hardly control it. A better control method is to link the income of chef class with specific indicators such as unit income consumption rate and workload, so as to make them pay attention to the cost and take the initiative to take measures to reduce the cost. The cost of the entertainment department is mainly depreciation and amortization, accounting for about 61% of the total cost of the department, but the project was determined after the hotel was put into operation, which is not controllable. The controllable part is mainly the staff salary, so it is feasible to reduce the number of employees as much as possible while ensuring the service quality. In a word, each department has its own characteristics, and the control focus should be determined according to the specific situation. From the ideological point of view, we should strengthen the training, education and publicity of employees' cost awareness, so that the awareness of cost control can be deeply rooted in the hearts of the people and all employees can participate in cost management, so that the control measures can be strictly implemented. To do this job well, we must first start from the management. Bosses and senior managers should pay attention to cost and benefit. 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 complex 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, we should strengthen the cost consciousness and all staff should participate in cost management; Furthermore, the assessment indicators and control measures should be reasonable and strict with implementation. As long as the above measures are flexibly used and new methods of cost control are constantly explored, the hotel operating costs will certainly be effectively controlled.