Hotel operating costs include operating costs and period expenses.

I. Division and determination of hotel operating costs and period expenses:

(1) Division and determination of operating costs

According to the operating characteristics and operating costs of the hotel, it mainly includes the procurement cost of direct materials.

1, direct material cost:

The direct materials in hotel management mainly refer to the consumption of various raw materials, such as chicken, spices, ingredients, etc., in the food processing and management process of the catering department.

2. Commodity procurement cost: Commodity procurement cost mainly refers to the price of commodities purchased for sale and related expenses. Divided into: the purchase price cost of domestic purchased commodity grain and the purchase price cost of foreign purchased commodity. The purchasing cost of domestic purchased goods refers to the actual purchasing cost of goods, excluding the purchasing cost when purchasing commodity grain;

(two) the division and determination of the period expenses.

The hotel's period expenses include operating expenses, management expenses and financial expenses, which are directly included in the current profits and losses and compensated from the hotel's current operating income.

1. Operating expenses:

Operating expenses refer to the expenses incurred by various business departments of the hotel in the course of operation. According to the provisions of the new system, the operating expenses of hotels generally include the following aspects:

(1) transportation fee

(2) Insurance premium

(3) Fuel cost

(4) Water and electricity charges

(5) Advertising expenses

(6) Travel expenses

(7) Washing fee

(8) Amortization of low-value consumables

(9) Material consumption

(10) operator's salary and welfare expenses

(1 1) working meal

(12) Clothing expenses

(13) Other expenses related to various business departments.

2. Management fee

Management expenses refer to the expenses incurred by the hotel for organizing and managing business activities, as well as the expenses that are not easily shared and should be borne by the hotel, including:

(1) company funds

(2) Trade union funds

(3) Staff education funds

(4) Funds of the board of directors

(5) Taxation

(6) Fuel cost

(7) Water and electricity charges

(8) Depreciation expense

(9) Repair cost

(10) amortization of organization expenses

(1 1) Social entertainment expenses

(12) Inventory shortage and damage

(13) All other expenses incurred in organizing and managing hotel sales staff activities.

3. Financial expenses

Financial expenses refer to the expenses incurred by the hotel in raising funds to solve the problem of capital turnover in the process of passing through the sales staff. Including interest (minus interest income), exchange losses (minus exchange gains), fees of financial institutions, etc.

Two, the hotel operating costs, cost accounting during this period.

According to the accrual basis principle, hotel operating cost accounting strictly distinguishes the boundaries between current cost and next cost, direct cost and indirect cost, and sets up accounts according to each business department.

(A) enterprise cost accounting

The operating cost of the hotel is accounted by the operating cost account.

1, catering cost accounting

Hotel catering costs are actually raw materials, ingredients, regulators and costs consumed by catering departments in the processing of catering products.

(2) Period expense accounting:

During the period, the accounting of hotel expenses is collected and reflected by setting the subjects of "operating expenses", "management expenses" and "financial expenses".

1. The "non-operating expenses" subject is set according to the business department, and is used to calculate the expenses incurred by the hotel business department that should be included in the non-operating expenses according to the financial system of tourism catering service enterprises.

2. "Management fee" is used to calculate all kinds of expenses incurred by the hotel management department to manage the activities of hotel sales staff, including administrative expenses and other expenses that should be borne by the hotel.

3. The "financial expenses" account is used to calculate the expenses that the hotel needs to raise funds in the process of its sales assistant. When it happens, debit this account, and the interest income and exchange income that should be deducted from the financial expenses incurred by the hotel are credited to this account. At the end of the period, the balance will be transferred to the "profit of this year" subject.

Extended data:

Hotel management can be divided into:

1. Main business management

The main business of hotel catering industry refers to providing comprehensive services such as accommodation, leisure and entertainment for guests. The main business departments (such as front office, guest room, catering, recreation and other business departments) directly serve customers and create operating income. Business management is the daily management of hotel business activities, aiming at completing production tasks on schedule, ensuring quality and quantity, increasing operating income and realizing operating profit.

The main business management focuses on the following two points.

(1) cost control

Cost control refers to the management and control of the material cost and labor cost required by the business department manager to provide customer service. Its core is to strengthen the scientific budget of materials and human resources needed in the process of customer service, to prevent waste of resources, so as to reduce the hotel's operating and management costs and achieve the purpose of increasing income.

(2) Service process management

The key of service process management is to determine the quality standard and operation process for each link of each service, so that the service behavior can be followed by rules and laws, and the hotel can provide services that meet the quality standards at any time.

2. Sales management

The products and services of hotel catering industry can only realize their value and use value if they are provided to guests for consumption. The focus of hotel marketing work is to promote product sales and establish a good image of the hotel. Promoting product sales is to realize the correct choice and application of hotel product pricing, packaging combination, sales channels and promotion means through the study of tourists' market demand and products;

The good image of the hotel mainly depends on public relations activities to improve its popularity and reputation. The core of marketing management lies in the management of customer demand, product innovation and development process, product price, distribution channels and promotion methods, so as to ensure the realization of hotel business objectives and further promote the development of hotels.

3. Safety management

As a guest's "home away from home", hotel catering industry is particularly important to ensure the personal and property safety of guests. Safety work does not directly produce economic benefits, but without safety guarantee, the pleasure and comfort of guests will be seriously affected, and no one dares to buy hotel products and services.

(1) Public security management

Public security management refers to the management activities to prevent theft, sabotage and hooliganism, protect the safety of guests' lives and property, protect hotel property from loss, and maintain the order of hotel operation.

(2) Fire control management

Fire management refers to fire prevention, fire alarm and fire accident treatment. The focus is on fire prevention.

(3) Labor protection

Labor protection refers to various technical measures and organizational measures taken to protect the safety and health of employees in the process of labor.

4. Customer relationship management

Customers are the life source of hotel catering industry, mainly referring to the suppliers, marketing agents and direct buyers of service products related to hotel management activities-guests. Customer relationship management aims to improve the relationship between hotels and customers, improve customer satisfaction and loyalty, and then consolidate the hotel market.

5. Revenue management

Hotel catering industry has the typical characteristics of relatively stable supply capacity, large fluctuations in customer demand and clear classification, timeliness and pre-sale of products or services, and low cost of products or services themselves and sales costs.

Because the business activities of most hotels are obviously seasonal, the contradiction between the fluctuation of guest demand and the relatively fixed supply of hotels is more prominent. Therefore, it is very important for the hotel's survival and development to implement revenue management to ensure that the hotel can be subdivided with the fastest response and the most appropriate price, so that the hotel can sell as many products as possible at the highest price every day without increasing the operating cost of the hotel, so as to maximize the hotel's revenue.

References:

Baidu encyclopedia-hotel catering enterprise management