What is the hotel management cost control
The hotel's management cost refers to the process of the hotel's operation, the consumption of labor and money. The so-called operating cost control is essentially the control of all the consumption of the hotel production and operation process, specifically refers to the hotel's procurement, processing, labor, energy and other aspects of cost control. Below together with me to see in detail!
First, the definition and purpose of the hotel business management cost control
(a) the definition of the hotel business management cost control
The hotel's business management costs are directly related to the economic interests of the hotel, is the key to the modern hotel management, but also the hotel's financial management can not ignore the link. Hotel operation of the excessive profit era has passed, at present, the hotel has entered the micro-profit era, therefore, the hotel to strengthen internal control, reduce operating costs is the hotel to increase economic efficiency, enhance competitiveness of the key means. Hotels in the process of carrying out business management, we must strengthen the strengthening of cost control awareness and the implementation of cost control work. The hotel's business management cost control is the cost of all production and operation activities of the hotel's cost management work, which mainly includes cost forecasting, accounting, analysis, as well as cost assessment and daily control.
(B) the purpose of hotel management cost control
The hotel's management control is to be able to mobilize the staff to tap the potential for cost reduction, in order to ensure the quality of service at the same time, the cost will be the lowest, to achieve maximum economic efficiency. Cost forecasting refers to the changes and trends in hotel costs for a certain period of time, to take a certain scientific method to estimate the cost of the next stage. Cost analysis is through the analysis of cost information, the reasons for cost changes to analyze, make a comprehensive evaluation, to find ways to reduce costs. Cost of daily control refers to the formation of business management costs in the process, in order to avoid the occurrence of a variety of excessive losses taken by the measures taken to complete the cost control program.
Second, the main content of the hotel management cost control(a) procurement cost control
Procurement is the first link in the hotel management, strengthen cost control is the most important. In the procurement of materials, to compare three, through the competition mechanism to reduce procurement costs. Hotel procurement mainly involves the procurement of what, how much, to whom the procurement issues. To control procurement costs, the most important thing to look at what time to purchase and how much to purchase. If the hotel is a high-volume procurement, the cost will be reduced, the same will also increase the amount of inventory, it increases the cost of inventory. Hotel if small purchases, procurement costs will increase appropriately, but inventory costs will be correspondingly low. Practice has proved that the procurement cost of hotel materials and materials inventory cost is the relationship between this and that, so we should be reasonable coordination, to determine an optimal procurement volume, to ensure that the procurement cost and inventory cost optimization. At the same time, the hotel should establish a good relationship with the material suppliers to seek long-term interests. Material acceptance is also a key link to reduce procurement costs, through the quality and quantity of material testing, can reduce unnecessary `loss.
(ii) processing cost control
The so-called processing cost control is, in the final analysis, the hotel kitchen cost control. Kitchen is an important department of the hotel, directly determines the operating results of the hotel, therefore, the hotel must attach great importance to kitchen management. The hotel to effectively control processing costs, it is necessary to establish a sound kitchen management system. First of all, the hotel should rationalize the production line process, processing, configuration, cooking, each link can not be missed. Secondly, the hotel should establish a set of production standards to quantify the quality of production, production specifications, etc., and the whole process to guide the production, to minimize operational errors and ensure the quality of food and beverage. Third, the kitchen processes should be standardized monitoring, so that every link in the production process can meet the standards, the chef's work should be strictly regulated, for the quality of food, quantity and so on should be scientific statistics. Fourth, the hotel should develop appropriate control methods to ensure the effectiveness of the cost control process, such as responsibility control, key control.
(C) human cost control
Human cost control is essentially the control of employee wages and other compensation. Hotel to a certain extent belongs to the labor-intensive industry, labor costs is an important position in the total cost of costs, and exists in any stage of hotel development. To reduce hotel costs, it is not feasible to rely on measures such as reducing employee wages and layoffs, and it is necessary to improve labor productivity. The hotel's labor cost is reasonable or not is mainly reflected by two indicators, one is the per capita output value, one is every one hundred dollars of turnover included in the cost of staff wages. Usually, the higher the per capita output value of the hotel, labor productivity will be higher, the more reasonable labor costs; every one hundred dollars of turnover contained in the smaller the cost of labor, the higher the reasonableness of labor costs. Therefore, the core of human cost control is to improve labor productivity, specifically, is to improve the hotel staff's labor skills and work initiative and enthusiasm.
(D) energy cost control
Energy cost control is mainly rely on energy saving, improve equipment utilization. Hotel in operation, the cost of various energy is not a small amount, of which electricity, water, gas, heating costs are important expenditures. Therefore, under the premise of ensuring service quality, reducing energy consumption is also an important way for hotels to reduce operating and management costs. At the same time, hotels are capital-intensive industries to a certain extent, with a large amount of money deposited on fixed assets, and all kinds of machines and equipment are the key to hotel production. The cost of hotel equipment is mainly expressed through operating expenses and depreciation expenses, especially the depreciation of equipment plays an important role in the cost of the hotel. Hotels want to reduce the cost of equipment, it is necessary to improve the utilization rate of equipment, which in turn makes the average fixed costs lower, to achieve the purpose of increasing economic efficiency.
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