The cost control of hotels mainly includes budget control, main consumption index control and standard cost control.

1. Budget control method

Cost budget is the limit target of hotel operating expenses. Budget control method is a method to measure and control the actual cost by taking the budget indicators of different projects and stages as the scale, and to find and solve problems through the comparative analysis of the actual and budget indicators, so as to ensure the realization of the cost budget.

under the budget control law, in order to ensure the realization of the cost budget, it is necessary to decompose the cost indicators into various departments, such as housekeeping department, catering department, recreation department, sales department, engineering department, etc. Because the cost is accounted every month, it is also necessary to decompose the cost into months according to the off-season and peak season, and at the same time, link the completion of the indicators with the economic responsibility system. If the indicators are well completed, they should be rewarded, and the benefits should be paid according to the relevant system provisions.

if there is only one fixed index in the cost budget, there will be a situation that the actual completion is not comparable to the budget index in actual work, which is not convenient for effective cost control. Because the budget is generally prepared before the budget period, there is a big gap between it and the actual operation in time and space. With the change of time and space, the basis of budget preparation will also change, and there may be a deviation between the actual cost and the budgeted cost. Therefore, it is not comprehensive enough to only specify the cost budget at a certain level. In order to make up for this deficiency, it is necessary to work out the flexible budget, also known as the sliding budget, that is, the cost and expense budget that reflects various business levels during the budget period. This not only controls the cost level, but also eliminates the workload of adjusting the cost budget, and at the same time can measure the performance of cost control on a more realistic and comparable basis.

2. standard cost control method

standard cost refers to the standard consumption of a business item under normal conditions (including only operating costs and operating expenses, excluding management expenses and financial expenses that are not allocated to the department). Standard cost control is a method to control the actual cost based on the standard cost of each business item.

(1) Room rental cost

refers to the cost of renting a room for one day. It is expressed by the formula:

daily rental cost of guest rooms = fixed cost per day+variable cost per day

or = total planned cost of guest rooms for the whole year/(the number of rooms that can be rented× the rental rate× 365 days)

The unit of guest rooms is rooms, and the depreciation of guest rooms and amortization of low-value consumables are accrued according to the service life method in most enterprises. Regardless of whether the rooms are rented or not, depreciation must be accrued for each room. Rooms are rented on a daily basis. After rooms are rented, guests will consume water, electricity and various materials and supplies, in addition to providing related services for guests. These expenses constitute the room cost. Due to the light season and peak season of the hotel, the number of days for renting each room in different periods is different. If the rental time is long, the guest's consumption in the guest room will increase, but the fixed expenses that the rental unit should bear will be reduced accordingly. Therefore, in the same period of time, the amount of rental time and the cost of rental time are different for the same room. Therefore, only calculating the rental cost of each room can not effectively control the cost. We must calculate the cost of renting each room for one day, that is, the "hourly rental cost" as a standard, and compare it with the actual cost of the guest room, so as to achieve the purpose of cost control.

(2) The main business cost of 111 yuan turnover

refers to the expenditure limit of the main business cost in 111 yuan operating income. This index is suitable for departments such as catering, recreation and commodities that are inconvenient to verify the cost. These departments can use the comprehensive quantitative index of 111 yuan turnover as the unit of cost calculation, and take the main business cost of 111 yuan turnover as the control basis. The formula for calculating the main business cost of 111-yuan turnover is as follows:

The main business cost of 111-yuan turnover = operating cost of calculation period/operating income of calculation period ×111%

In the formula, the main business cost refers to the food raw materials of catering department, the purchase cost of commodities of commodity department and the direct expenditure of recreation department. When these departments implement cost control, they can also formulate other control indicators such as "111 yuan turnover operating expenses" according to the operating characteristics and cost control requirements of each department to ensure the realization of cost budget.

in the actual implementation process, it is necessary to analyze the cost differences, find out the causes of the differences in time, distinguish the responsibilities for the formation of the cost differences, and put forward suggestions and methods for handling them.

3. main consumption index control method

in the cost of enterprises, the influence of various consumption on the amount of cost is different, some of which are very large and some are very small. Therefore, those cost items with a large amount of expenditure play an important role in whether the cost budget can be completed, and it is necessary to focus on controlling these main consumption. The main consumption index control method is a method to control the main consumption index which has an important impact on the cost of enterprises in business activities.

to solve the problem, we should grasp the main contradiction. In order to control the cost well, all departments of the hotel should formulate corresponding control standards and methods according to their main expenses. The following are discussed as follows:

(1) Daily consumption of materials and supplies in guest rooms

One of the main expenses of hotel housekeeping department is materials and supplies. In order to strictly control the expenditure of materials and supplies and avoid unnecessary loss and loss of materials and supplies, corresponding control standards must be formulated and managed in combination with relevant management systems. Therefore, it can be controlled by the consumption of materials and supplies between days, and the formula is as follows:

the consumption of materials and supplies between days = the consumption of materials and supplies during the calculation period/(the number of rooms available for rent × the number of days during the calculation period × the rental rate)

(2) the fuel consumption of 111 yuan turnover

The main expenditure of the restaurant catering department is not only food raw materials and labor costs, but also fuel consumption is an important expenditure. In order to better consume fuel, It can be controlled by the fuel consumption of 111 yuan turnover, and the calculation formula is as follows:

the fuel consumption of 111 yuan turnover = the fuel consumption in the calculation period/the total operating income in the calculation period ×111%

The hotel can formulate effective control standards according to its own operating characteristics and combined with the main consumption of its own department. Once these indicators are formulated, there should be corresponding system coordination, such as economic responsibility system, so that the vital interests of each employee can be linked with the cost control indicators to ensure the completion of the cost budget. In short, hotels must establish reasonable cost control standards, establish a complete cost control guarantee system and implement effective cost control methods, which can effectively reduce costs and improve the economic benefits of enterprises.

hope to adopt!