1. Strengthen financial management and establish a scientific financial accounting control system. \x0d\ Hotel management should be centered on financial management, and then to drive and promote the hotel's other management work. The hotel industry's financial institutions are generally set up in two ways: one is to incorporate procurement into the Finance Department, which consists of five parts: accounting, internal auditing, cashiering, treasury and purchasing; the other is to manage purchasing as a separate department. The author believes that procurement should be included in the Ministry of Finance, and by the financial director directly under the management. Financial director must be as a member of the leadership team of the hotel, its status and importance is second only to the general manager, so that the main benefits of setting up the following:\x0d\ First, the financial director can directly coordinate the hotel inside and outside the hotel and the relationship between various departments, organization and participation in the hotel's day-to-day operations and management, unified control and mobilization, which is conducive to the saving of manpower, material resources, financial resources, to accelerate the turnover of funds, to strengthen cost This is conducive to saving manpower, material 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 treasury and catering accountant, the treasury and set up food treasurer, beverage, tobacco and alcohol treasurer, material supplies treasurer, requiring them to the projects and operations under their respective duties and responsibilities, which is conducive to the storage of goods, the use of the process of supervision and control. \x0d\\ Secondly, the procurement and treasury directly under the Ministry of Finance, the Ministry of Finance and by the financial director directly under the management, so that it is convenient for the financial director to keep abreast of the market situation, reduce the operating costs of the hotel, timely adjustment of the variety of purchases and its proportion to prevent the misuse of funds and backlog of supplies. The advantages are:\x0d\ \ ① Favorable to the control of hotel procurement costs. Purchasing costs are generally confirmed by the Purchasing Department and the Finance Department *** with the investigation, on any one of the purchase request form, must be fully investigated, the implementation of the comparison of goods, and finally by the Chief Financial Officer to coordinate the decision. \x0d\ \ ② conducive to the regulation of catering cost rate. Catering sense of the rate of high and low, how to change with the Purchasing Department of the changes in the purchase price of goods is closely related to the catering cost rate, if the catering cost rate of abnormality, the Finance Department can immediately respond to the first is to analyze the inventory turnover rate of whether there is anomalies, the number of inventories is scientific, and the second is to analyze the cost of purchasing whether reasonable, if necessary, can reduce the purchase of varieties and quantities, so as to adjust the purchase price and catering cost rate to an appropriate level. \Thirdly, the cashier is under the management of the Finance Department, and the cashier does not have direct contact with the customers, but has to go through the "middleman" of the waiter. This is a more standardized way to avoid unnecessary mistakes by cashiers and waiters, and also to facilitate mutual supervision and control of restaurant revenues and costs. \x0d\ 2. Formulate cost budgets and establish a comprehensive cost assessment and analysis system. \x0d\ This is the key to cost control. Only for each cost item of the hotel under the specific budget indicators, and according to this strict assessment, cost control can really play a role. When formulating cost budgets, we should adhere to the principles of completeness, relevance and rationality. Budget for each department, each project's characteristics, within the scope of control, to give the corresponding cost budget indicators. For example, x hotel, at the beginning of each year, led by the chief financial officer, the finance department, the participation of the operating departments, to take the "two on two off" way to develop the year's costs and expenses of the cost of the budget and consumption of the quota, including the hotel's total cost, procurement costs, food and beverage costs, cash flow budgets and budgets of the engineering and maintenance costs, as well as office expenses, travel expenses, car expenses, Business hospitality use plan, etc., and apportioned to each month, to determine the specific responsible person, responsible for each level, layer by layer implementation. Cost analysis meeting will be held at the end of each month, with the participation of the three departments of finance, labor and management, and quality control, to strictly assess the implementation of the cost budget of each operating department in the month, and to analyze in detail the items with large differences from the cost budget, and to find out the reasons for them, so as to make timely improvements on the weak links of cost control. \x0d\ 3. Strengthen internal control and increase supervision and inspection. \x0d\ (1) Increase the control of procurement costs. \x0d\ Material procurement is the first stage of the hotel's capital cycle, but also a key link, good or bad control is quite important to the hotel. First of all, a procurement management system should be established, stipulating the authority of the applicant and the authorized person for material procurement, the process of material procurement, the responsibility and relationship of the relevant departments, the way of procurement, quotation and price approval, etc. For example, x hotel in the procurement regulations, procurement applications must be made by the use of the department, the purchase application form must be signed by the use of the department manager reported to the chief financial officer, the chief financial officer in the review of the material whether the urgent need to purchase, whether there is inventory in the warehouse, whether there is a substitute for the contents of the goods, if you think that really need to purchase, sign and approve the general manager of the final issuance of the links are missing. Procurement Department according to the approved purchase order to develop a procurement plan, to suppliers, price quotes, price comparison, bargaining, and then select the supplier, and the selected supplier and its offer to fill in the purchase order, more than a certain amount of the purchase order must be attached to the written quotations of more than three vendors for the financial director (or financial manager) audit. Incompatible positions should be separated in the procurement process:\x0d\ ① Purchase orders are raised by the operating department or the using department. The purchasing department is responsible for implementation. \x0d\ \ \ ② Purchasing personnel shall not also serve as goods acceptance personnel. \x0d\ \ \ ③ Payment approvers and executives cannot handle supplier seeking and price claiming at the same time. \x0d\ \ ④ Goods purchasing, storage, and utilization personnel cannot engage in bookkeeping. \x0d\ \ ⑤ The auditor of payment is separated from the payer's position. \x0d\ (2) Increase control of catering costs. \x0d\\ Catering cost is the largest part of the hotel's variable cost, which directly affects the profitability of the enterprise and is the most important for the Cao store. Catering cost control is not unlimited reduction of catering cost rate, but to ensure the quality of catering services under the premise of reducing the consumption of raw materials, generally set the catering cost rate of 45% to 48%. By convention, the catering department of each restaurant menu for each dish, there must be a standard costing sheet. The development of a standard costing sheet is a huge amount of work and very tedious and detailed work, each dish of all raw materials, auxiliary ingredients of the portion, the unit price must be accounted for and recorded. This work by the cost accountant, catering accountant and chef *** with the completion of the final "standard menu recipe" is the daily operation of each restaurant chef samples. With cost control objectives, catering manager as the main responsible person, we must often check the kitchen, the chef's operating process of waste timely pointed out, such as corners are fully utilized, garbage cans, sewers, there is no waste of food and so on. The chef is even more important to control the operation process in the daily work, to develop a reasonable operating procedures and standards, as far as possible to improve the output rate and reduce waste. The Finance Department has set up a full-time catering accountant to account for, supervise and check the catering costs on a daily basis, so as to grasp the situation in a timely manner and provide feedback. At the end of the month assessment, the catering cost rate for the month and the catering manager, head chef, purchasing manager and catering accountant salary link. \x0d\ (3) Increase the control of energy consumption. \x0d\ Energy consumption is another big expense of the hotel. Such as x hotel due to build store earlier, equipment is relatively backward and obsolete aging, energy consumption accounted for more than 20% of the turnover, much higher than the energy consumption standards of similar hotels (10%). In recent years, in order to save energy, x hotel specifically set up an energy-saving leadership group, led by the chief financial officer and the vice president in charge of engineering, to strengthen the management and control of daily energy consumption. First, in the catering department, laundry and other energy-consuming departments were installed water meters, electricity meters, the responsibility will be realized to the person, in strict accordance with the issued consumption quota each month for control and assessment. The second is to investigate the energy use of the entire hotel to find out other specific measures that can save energy. For example: the laundry, catering department to adjust the gas supply time, the implementation of centralized, unified, regular, fixed-point gas supply to reduce boiler combustion time; regular measurement of the floor temperature, according to the temperature adjustment of the air conditioning time; according to the weather conditions and seasonal changes in the hotel outside the street lamps, neon lights, adjusting the turn-on time. All these are expected to save more than 100,000 yuan in energy consumption a year. \x0d\ (4) Increase the daily control of equipment. \x0d\ The hotel has a lot of equipment, such as central air-conditioning systems, boilers, elevators, laundry equipment, etc., equipment investment, renovation and routine repair, maintenance is a large expenditure, so the management of equipment to establish a "preventive maintenance" system. \x0d\ Firstly, when investing in equipment, we should consider the longevity, energy efficiency and convenience of the equipment, so as to avoid future modifications to the equipment in order to save energy. For example, x hotel. Due to the backwardness of the equipment, energy utilization is low, and often there will be failures, resulting in high energy consumption and high equipment maintenance costs. In recent years, x hotel has taken a lot of energy-saving renovation measures, such as: 6 tons of large boilers into 2 tons of small boilers, so that in the absence of the need for heating and cooling, you can directly use a small boiler to burn hot water and gas to the catering kitchen, to avoid the "big mara small car"; lithium bromide units into direct-fired units. Hotel air-conditioning refrigeration directly through the direct combustion refrigeration, without the need to first burn through the boiler to produce steam, steam and then through the lithium bromide unit converted to cold air to refrigeration, only these two transformations can save about 300,000 yuan a year in natural gas usage fees; the hotel to use the new technology to obtain national patents. The air conditioning cooling water circulating pump 50 horsepower to 30 horsepower, the chilled water circulating pump 30 horsepower to 18 horsepower, so that a year can also save more than 80,000 yuan in electricity costs. \x0d\ Secondly, it is important to do a good job of the daily maintenance of the equipment, which can extend the service life of the equipment and avoid spending a large sum of money on maintenance and shortening the service life of the equipment due to its failure. \x0d\ Thirdly, all kinds of daily maintenance of the hotel should be controlled. The hotel regulations, each department in the repair must fill out an application form, signed by the department manager to the Engineering Department. Engineering Department scheduling after receiving the application form to send a person to repair, lead what material, lead how much material must be signed by the manager of the Engineering Department to confirm. After the repair, but also by the use of the department manager of the repair results and the use of materials to sign the confirmation, so you can avoid the maintenance process in the loopholes and waste.