1. Strengthen financial management and establish a scientific financial accounting control system.

hotel management should focus on financial management, and then use it to drive and promote other hotel management work. There are generally two kinds of financial institutions in the hotel industry: one is to bring procurement into the finance department, which consists of five parts: accounting, internal audit, cashier, warehouse and procurement; The other is to manage procurement as a separate department. The author thinks that purchasing should be brought into the finance department and directly under the charge of the chief financial officer. The chief financial officer must be a member of the hotel's leading group, and his position and importance are second only to that of the general manager. This arrangement mainly has the following advantages:

First, the chief financial officer can directly coordinate the relationship inside and outside the hotel and between departments, organize and participate in the daily operation and management of the hotel, and uniformly control and mobilize it, which is conducive to saving manpower, material resources and financial resources, accelerating the turnover of funds, strengthening cost control and giving full play to the functions of financial reflection and supervision. The finance department directly manages the warehouse and catering accountants, and the warehouse is provided with food warehouse keeper, beverage, tobacco and alcohol warehouse keeper and materials and supplies warehouse keeper respectively, requiring them to perform their duties and responsibilities for the projects and businesses in charge, which is conducive to the supervision and control of the storage and use of goods.

secondly, the procurement and warehouse are directly under the financial department, which is directly under the charge of the financial controller, so that the financial controller can keep abreast of the market conditions, reduce the operating costs of the hotel, adjust the types and proportions of procurement in time, and prevent abuse of funds and overstock of materials. Its advantages are as follows:

① It is conducive to the control of hotel procurement costs. Generally, the purchasing department and the finance department will investigate and confirm the purchase cost. For any purchase application, we must fully investigate and shop around, and finally the chief financial officer will make an overall decision.

② It is beneficial to control the catering cost rate. The level and change of the catering cost rate are closely related to the change of the purchase price of the purchasing department. If the catering cost rate is abnormal, the financial department can respond immediately. First, analyze whether the inventory turnover rate is abnormal and whether the inventory quantity is scientific. Second, analyze whether the procurement cost is reasonable, and reduce the purchase variety and quantity if necessary, so as to adjust the procurement price and catering cost rate to an appropriate level.

③ The finance department directly under the procurement department is not only beneficial for the finance department to know the price quotation, monitor and reduce the cost in time, but also conducive to avoiding the occurrence of mutual wrangling among procurement, warehouse and finance.

thirdly, the cashier is managed by the finance department, and the cashier does not directly contact the customer, but through the "middleman" of the waiter. This is more standardized, which avoids some unnecessary mistakes made by cashier and waiter, and is also convenient for mutual supervision and control of catering income and cost.

2. Make a cost budget and establish a perfect cost assessment and analysis system.

this is the key to cost control. Only when specific budget indicators are issued for each cost item of the hotel and strictly assessed according to this can cost control really play a role. When making the cost budget, we should adhere to the principles of completeness, pertinence and rationality. The budget should aim at the characteristics of each department and each project, and give the corresponding cost budget indicators within the controllable range. For example, at the beginning of each year, X Hotel is led by the chief financial officer, with the participation of the finance department and various business departments, and adopts the method of "two ups and two downs" to formulate various cost budgets and consumption quotas of the year, including the total hotel cost, procurement cost, catering cost, cash flow budget, engineering maintenance budget, office expenses, travel expenses, car expenses, business entertainment expenses, etc., and allocate them to each month, determine the specific responsible person, and implement them step by step. At the end of each month, a cost analysis meeting will be held, which is attended by finance, labor and quality inspection departments. The implementation of the monthly cost budget of each operating department will be strictly assessed, and the projects that differ greatly from the cost budget will be analyzed in detail to find out the reasons, so as to improve the weak links of cost control in time.

3. Strengthen internal control and intensify supervision and inspection.

(1) Strengthen the control of procurement costs.

Material procurement is the first stage of the hotel's capital circulation, and it is also a key link. The quality of control is very important for the hotel. First of all, a procurement management system should be established, which stipulates the authority of the applicant and authorized person for material procurement, the process of material procurement, the responsibilities and relations of relevant departments, the procurement method, quotation and price approval, etc. For example, X Hotel stipulates that the purchase application must be submitted by the user department, and the purchase application form must be signed by the manager of the user department and submitted to the financial controller. After reviewing whether the material is in urgent need of purchase, whether there is inventory in the warehouse, whether there are substitutes, etc., if it is really necessary to purchase, it will be submitted to the general manager for final issuance after signing, and all links are indispensable. The purchasing department makes purchasing plans according to the approved purchase orders, makes inquiries, compares prices and negotiates with suppliers, then selects suppliers, and fills in the selected suppliers and their quotations on the purchase orders. The purchase orders exceeding a certain amount must be accompanied by written quotations from more than three suppliers for the financial controller (or financial manager) to audit. In the process of purchasing, incompatible duties should be separated:

① The purchase order is put forward by the operating department or the user department. The purchasing department is responsible for implementation.

② The purchaser shall not be the goods inspector at the same time.

③ The payment approver and the executive cannot handle the business of seeking suppliers and asking for prices at the same time.

④ The personnel who purchase, store and use the goods cannot do bookkeeping.

⑤ review the separation of duties between the payer and the payer.

(2) Strengthen the control of catering costs.

The catering cost is the biggest variable cost of the hotel, which directly affects the profits of the enterprise and is the most important for the Cao shop. Catering cost control is not to reduce the catering cost rate indefinitely, but to reduce the consumption of raw materials on the premise of ensuring the quality of catering services. Generally, the catering cost rate is set between 45% and 48%. Traditionally, every dish on the menu of each restaurant in the catering department must have a standard cost accounting sheet. Making a standard cost accounting sheet is a huge and complicated work. The weight and unit price of all raw materials and auxiliary ingredients of each dish must be accounted and recorded one by one. This work is completed by cost accountant, catering accountant and chef, and the final "standard menu formula" is a model for the daily operation of chefs in various restaurants. With the goal of cost control, the manager of the food and beverage department, as the main responsible person, should often go to the kitchen to check and point out the waste in the chef's operation process in time, such as whether the leftover materials are fully utilized, whether there is any wasted food in the garbage bin and sewer, etc. Chefs should control the operation process in their daily work, formulate reasonable operation procedures and standards, improve the output rate and reduce waste as much as possible. The Finance Department shall set up a full-time catering accountant to conduct daily accounting, supervision and inspection of catering costs, keep abreast of the situation and give feedback. At the end of the month, the catering cost rate of the month will be linked to the salaries of the catering department manager, chef, purchasing department manager and catering accountant.

(3) Strengthen the control of energy consumption.

Energy consumption is another big expense for hotels. For example, because X Hotel built its store earlier, its equipment is relatively backward and outdated, and its energy consumption accounts for more than 21% of its turnover, which is far higher than the energy consumption standard of similar hotels (11%). In recent years, in order to save energy, X Hotel has set up an energy-saving leading group, led by the chief financial officer and the vice president in charge of the project, to strengthen the management and control of daily energy consumption. First, install water meters and electric meters in departments with high energy consumption, such as catering department and laundry room, and implement the responsibility to people, and conduct control and assessment in strict accordance with the issued consumption quota every month. The second is to investigate the energy use of the whole hotel and find out other specific measures to save energy. For example: adjust the gas supply time for the laundry room and catering department, and implement centralized, unified, timed and fixed-point gas supply to reduce the boiler combustion time; Measure the floor temperature regularly and adjust the service time of air conditioner according to the temperature; Adjust the turn-on time of street lamps and neon lights outside the hotel according to the weather and seasonal changes. All these are expected to save energy consumption by more than one million yuan a year.

(4) Strengthen the daily control of equipment.

There are many equipments in the hotel, such as central air conditioning system, boilers, elevators, laundry equipment, etc. The investment, renovation, routine maintenance and maintenance of the equipments are a big expenditure, so a "preventive maintenance" system should be established for the management of the equipments.

first, when investing in equipment, we should consider the long-term, energy-saving and convenient use of the equipment, so as to avoid transforming the equipment for energy saving in the future. For example, the X Hotel. Due to backward equipment and low energy utilization rate, failures often occur, resulting in large energy consumption and high equipment maintenance costs. In recent years, X Hotel has taken many energy-saving transformation measures, such as: replacing a 6-ton large boiler with a 2-ton small boiler, so that when heating and cooling are not needed, the small boiler can be directly used to heat hot water and supply gas to the dining kitchen to avoid "big horse-drawn car"; Change the lithium bromide unit into a direct-fired machine. When the hotel air conditioner is cooled, it is directly cooled by direct combustion engine, instead of generating steam by boiler combustion and converting it into cold air by lithium bromide unit. Only these two transformations can save about 311,111 yuan of natural gas usage fee every year. Hotels use new technologies that have obtained national patents. Changing the cooling water circulating pump of air conditioner from 51 horsepower to 31 horsepower, and changing the cooling water circulating pump from 31 horsepower to 18 horsepower, can also save more than 81 thousand yuan in electricity bill a year.

the second is to do a good job in daily maintenance of equipment, which can prolong the service life of equipment, avoid spending a lot of maintenance expenses and shorten the service life of equipment due to equipment failure.

the third is to control the daily maintenance of the hotel. According to the hotel regulations, each department must fill in the application form when repairing, and then submit it to the engineering department after being signed by the department manager. After receiving the application form, the engineering dispatcher will assign special personnel to carry out repairs, and what and how much materials to receive must be signed by the engineering manager for confirmation. After the repair, the manager of the user department should sign the repair results and materials, so as to avoid loopholes and waste in the maintenance process.