Hotel operating costs include the following:

1. Hotel operating costs include operating costs and period expenses.

2. Division and confirmation of hotel operating costs and period expenses: Division and confirmation of operating costs According to the operating characteristics of hotels, operating costs mainly include the procurement cost of direct materials.

3. Direct material cost: The direct materials in hotel operation mainly refer to the consumption of various raw materials, such as chicken, spices and ingredients, which occurred in the food processing and operation of the catering department.

4. Commodity purchase cost: Commodity purchase cost mainly refers to the price of commodities purchased for sale and related expenses.

5. It is divided into: the purchase price cost of domestic commodity grain and the purchase price cost of foreign commodities.

6. The purchase cost of domestically purchased goods refers to the actual purchase cost of goods, excluding the purchase cost when purchasing commodity grain; The division of the period expenses determines that the period expenses of the hotel include operating expenses, management expenses and financial expenses. These expenses are directly included in the current profit and loss and compensated from the hotel's current operating income.

7. Operating expenses: Operating expenses refer to various expenses incurred by various business departments of the hotel in the course of operation. According to the new regulations, the hotel's operating expenses generally include the following aspects: transportation, insurance, fuel, utilities, advertising, travel expenses, washing fees, and amortization of low-value consumables.

8. financial expenses financial expenses refer to the expenses incurred by the hotel in raising funds to solve the problems of capital turnover in the process of its sales assistant.