As we all know, the competition in the hotel industry is becoming increasingly fierce, and hotels must keep an eye on the market if they want to survive and develop in this industry. But what I want to emphasize is that while paying close attention to market sales, we should also pay enough attention to reducing internal costs. Only by adopting both internal and external management can we really improve the hotel's profitability and enhance its competitiveness.

the meaning of cost control

cost control is to ensure that the cost is within the budget estimate. Check the actual cost according to the estimate, mark the actual or potential deviation, prepare the forecast and give the measures to keep the cost in line with the target. It mainly includes:

(1) monitoring the implementation of cost and finding the deviation between actual cost and plan;

(2) include some reasonable changes in the benchmark cost;

(3) prevent incorrect, unreasonable and unauthorized changes from being included in the benchmark cost;

(4) Inform the parties involved in the project of the reasonable change. In cost control, it must also be combined with its scope control, schedule control and quality control.

the main structure of cost control

the main body of cost control can be roughly divided into three types from the perspective of enterprise organizational structure.

decision-maker: the senior managers who decide the cost occurrence mode and overall goal of the enterprise. They are responsible for making choices and decisions on the schemes involving cost control of the enterprise.

organization subject: it is the control subject responsible for organizing and coordinating the cost control of the whole enterprise according to the cost decision results, implementing specific implementation steps, division of responsibilities and control requirements, processing cost control information, and assessing cost control results.

executing entity: the entity that controls the costs incurred by various departments, links, stages and posts. All links and aspects involving the occurrence of costs and expenses have control subjects at the executive level.

the executive subject of cost control is related to the functional department setting, division of responsibilities, hierarchy division, post setting, scale and management system of the enterprise. Generally speaking, the subjects of cost control mainly include: relevant departments and personnel who control the scale of production factors. Because production factors are the basis of product cost, period cost and other expenses, such subjects have a decisive influence on the effect of cost control.

basic work

the starting point of cost control, or the platform of cost control process, is the basic work of cost control. Cost control does not start from the basic work, and the effect and success possibility of cost control will be greatly affected.

quota formulation

cost control quota is the quantitative limit reached by the consumption of various resources such as manpower, material resources and financial resources under a certain production technology level and organizational conditions, mainly including material quota and man-hour quota. Cost control is mainly to formulate consumption quota, and only by formulating consumption quota can it play a role in cost control. The establishment of man-hour quota is mainly based on the income level of each region, enterprise wage strategy, human resources situation and other factors. In modern enterprise management, the labor cost is increasing, and the man-hour quota is particularly important. In practice, according to the production and operation characteristics of enterprises and the needs of cost control, there will be power quota and cost quota. Quota management is the core of the basic work of cost control. The establishment of quota acquisition system, the control of material cost, fuel power cost, the establishment of labor contract system, the control of man-hour cost and the control of manufacturing cost all depend on quota system. Without good quota, production cost cannot be controlled. At the same time, the quota is also the main basis for cost prediction, decision-making, accounting, analysis and distribution, and it is the top priority of cost control.

standardization work

standardization work is the basic requirement of modern enterprise management, it is the basic guarantee for the normal operation of enterprises, it promotes the rationalization, standardization and high efficiency of production and operation activities and various management work of enterprises, and it is the basic premise for the success of cost control. In the process of cost control, the following three standardization tasks are extremely important.

first, measurement standardization. Measurement refers to measuring the quantitative and qualitative values in production and operation activities by scientific methods and means, so as to provide accurate data for production and operation, especially for cost control. If there is no unified measurement standard and the basic data is inaccurate, it is impossible to obtain accurate cost information, let alone control it.

second, price standardization. In the process of cost control, two standard prices should be set. One is the internal price, that is, the internal settlement price, which is the' value scale' for the simulated market exchange between accounting units within the enterprise and between accounting units and enterprises; The second is the external price, that is, the settlement price of supply and sales with external enterprises in the purchase and sale activities of enterprises. Standard price is the basic guarantee of cost control operation.

third, quality standardization. Quality is the soul of products. Without quality, even the lowest cost is futile. Cost control is cost control under quality control. Without quality standards, cost control will lose its direction, not to mention cost control.

fourth, data standardization. Formulate the collection process of cost data, clarify the responsibilities of the submitter and the bookkeeper of cost data, and ensure that the cost data is submitted on time and recorded in time, so that the data can be easily transmitted and information can be enjoyed. Standardize the cost accounting method and clarify the cost calculation method; The written document of cost shall be in the national official document format, and the header shall be unified to form a unified cost calculation chart format, so as to ensure the accuracy of cost accounting results.

system construction

in the market economy, the basic guarantee for the operation of enterprises is system and culture. System construction is fundamental and culture construction is supplementary. Without system construction, it is impossible to solidify the operation of cost control and ensure the quality of cost control. The most important systems in cost control are quota management system, budget management system and expense audit system. In practice, there are two problems in system construction. First, the system is not perfect. In terms of system content, the system construction is more from the perspective of norms and looks like an order. The correct approach should be that the system construction should proceed from operation, so that the responsible person can find the right position and be easy to operate. Second, the implementation of the system is not effective, and objective reasons such as poor management foundation and personnel restrictions are always emphasized. As soon as the content of interest adjustment appears, it will shrink, resulting in the system being ineffective.

Importance of cost control

1. Cost control is the fundamental way for enterprises to increase profits.

in any case, reducing costs can increase profits. Saving a penny means creating a penny profit.

2. Cost control is the main guarantee to resist internal and external pressure and survive.

There are some unfavorable factors outside the hotel, such as horizontal competition, government taxation and economic environment reversal, and there are pressures from employees to improve their treatment and shareholders to demand dividends. The weapons used by enterprises to resist internal and external pressures are mainly to reduce costs and improve service quality.

in essence, the price reduction business war is a kind of efficiency competition, which is price competition on the surface, cost competition in essence and comprehensive strength competition of hotels. In the commercial war of price reduction, the survival of the fittest will be achieved, and the optimal allocation of social resources will be realized to promote the transformation of the economic growth mode of the hotel industry. The practice of many hotels shows that strengthening cost control is an effective way to improve the viability and development of hotels.

3. Cost control is the foundation of enterprise development.

The operating cost of the hotel is low, and it can be reduced in price and expanded in sales. Only when the operating foundation is consolidated can we have the strength and capital to improve the quality of hotel software and hardware products, expand the development of stores and promote the development of chain stores.

4. Cost control is an important embodiment of hotel management level.

premise of cost control

1. cost control is based on the premise of not affecting the service quality

traditional cost management is based on whether the hotel saves or not, starting from reducing costs and even trying to avoid some expenses, emphasizing saving and saving. The purpose of traditional cost management can be simply summarized as reducing expenditure and cost. This is the narrow concept of cost theory. Under the guidance of this concept, many hotels are caught in the misunderstanding and strange circle of cost control. For example, in order to reduce costs, cancel service items at will; Blindly purchase all supplies at low prices; Aging equipment is not updated in time; Unseasonable articles are not replaced; Reduce the maintenance, training and promotion expenses necessary for the normal operation of the hotel; Reduce employees' wages and benefits. As a result of this short-term behavior, although the cost was reduced at that time, it eventually affected the service quality of the hotel and made the hotel lose the market.

2. Cost control is based on the premise of not squeezing and reducing employees' welfare.

1. Rent and fixed assets and depreciation

2. Selling cost

(1) Advertising expenses

(2) Business reception expenses

3. Energy expenses

Energy is the main factor. It can be implemented mainly through the following measures:

(1) Formulating a management system

Mainly using the responsibility system, the maintenance system, the supervision system and the reward and punishment system.

(2) Establish scientific, meticulous and strict energy consumption standards

Mainly based on reasonable usage. Install independent water meters and meters in each area, and keep records by special personnel every day, and make monthly statistics of equipment. And for special circumstances, such as peak and valley periods of power consumption, it is necessary to strengthen dispatching.

(3) Propagandize and inculcate the concept of energy conservation

Encourage employees to put forward reasonable suggestions on energy conservation and implement the two-way research project responsibility system of energy conservation and expenditure reduction.

(4) Dynamic management of energy

Flexible adjustment of energy use methods according to changes in objective conditions.

(5) Technical transformation

4. Expenses for materials and supplies

1. Expenses for low-value consumables

(1) Establishment of warehousing and distribution procedures

Suppliers-warehousing (neatly arranged and set up charge cards)-collecting 81% of the rooms every day, and "returning more and making up less" before the end of the day.

(2) Recover the leftover and valuable consumables in the guest room

Such as soap and leftover roll paper can be collected and used in the staff bathroom, and the shells of toothbrushes, combs and nursing suits can be recovered and reassembled without pollution or sold as waste.

1. Expense of consumables in guest rooms

(1) Establishment of warehousing and distribution procedures

(2) Comprehensive utilization form management

(3) Summary inventory and analysis

3. Expense of cleaning products

(1) Use of new comprehensive cleaning agents

(2) Control of cleaning agent concentration ratio

(3)

(2) Control and elimination of secondary pollution

(3) Management of dirty linen

5. Maintenance cost

(1) When purchasing, consider the function, cost and grade, pay attention to the cost performance and durability of materials, and prevent inferior materials from causing poor engineering quality and repeated procurement.

(2) Every day, the maintenance workers are required to record all the maintenance materials used, write down the relevant information such as the place of use, the name of the materials, and the quantity used, and do a good job in managing the daily maintenance files.

5. Restaurant cost

(1) The management of the price, quantity and weight of food raw materials, that is, the key is to manage "people" and "scales".

(2) Control of processing and production, comprehensive utilization of leftover materials, and improvement of food production rate. Among them, the guest cost is separated from the employee meal cost, and the proportion is well distributed.

(3) Utilization of smokeless kitchens and semi-finished products

(4) Outsourcing of restaurants

6. Labor costs

mainly include wages, social security, employee welfare, employee housing, working meals, work clothes and others, accounting for about 15% of the total hotel operating expenses.

(1) The organizational structure emphasizes simplification and high efficiency

Economy and practicality should be fully considered in the organizational setting of budget hotels, and the needs of work should be fully considered to reduce the setting of unnecessary posts and unnecessary management levels. The most suitable is to adopt a "flat" organizational structure, and its staffing standard is between 1: 1.3 and 1.5.

(2) Reasonable shift arrangement system

(3) Advocacy and supervision of piecework wage scheme

(4) Training employees to be multi-functional in one post and multi-functional in one specialty

Pay attention to the training of employees' multi-functional in one post and multi-functional in one specialty, such as cross-training. Every employee is a generalist, and one person has several jobs. At the same time, these trainings are systematically linked with employees' career planning to fully mobilize the enthusiasm of employees.

(5) Employment criteria suitable for the post

(6) In the process of personnel management, pay attention to details, do enough work, enhance the company's self-protection and reduce unnecessary expenses due to personnel disputes

7. Other management financial expenses

Bad debts and inventory losses, travel expenses, sewage charges, taxes, rental fees, bank charges, management fees, commission expenses, etc.

Several important links of cost control

1. Advocacy of total cost control

(1) Brainstorming

(2) Incentive mechanism (ranking)

(3) Cultivating guests' cost awareness

2. Purchasing-warehouse control

(1) Controlling the purchase price.

when purchasing goods, you must choose a supplier with reliable reputation and guaranteed quality, and it is best to have a certain scale of operation. You must choose more than three suppliers for comparison, and choose the cheaper supplier under the same quality and specifications.

(2) Check the quality of incoming goods

According to the needs of the store, the supplier is required to deliver the goods to the door within the specified time. After the purchase, the quality, quantity or weight of the goods should be strictly checked according to the category of the goods to avoid wasting money.

(3) Reasonable allocation of inventory

In order to meet the needs of hotel operation, according to the actual situation of each hotel's warehouse size, reasonable allocation of inventory, to prevent inventory backlog and affect the flow of funds, grasp the principle of first-in first-out, avoid waste such as expired food, and save money.

(4) Storage quality and safety

According to the storage requirements of different items, the warehouse should do a good job of moisture-proof, anti-corrosion, anti-mildew, anti-damage and anti-deterioration, and at the same time, it should be equipped with appropriate fire-fighting supplies to prevent accidents.

(5) Check the inventory regularly, and the accounts are consistent

Detailed accounts should be set for all kinds of items, and the income, delivery and balance should be recorded on time. At the same time, it is necessary to conduct regular inspections, verify the current accounts, and regularly clear the warehouse to ensure that the accounts, registration cards, materials and funds are consistent with each other. The flow and turnover of goods in the warehouse are very busy. According to the different actual usage of goods in the off-peak season of the hotel, it is necessary to keep an inventory to control the storage quantity of goods and prevent unnecessary losses.