How to control hotel costs?

1. Strengthen financial management and establish a scientific financial accounting control system. \x0d\　Hotel management should be centered on financial management, and then use it to drive and promote other management work of the hotel. There are generally two types of financial organization settings in the hotel industry: one is to incorporate procurement into the finance department, which is composed of five parts: accounting, internal audit, cashier, warehouse and procurement; the other is to manage procurement as a separate department. The author believes that procurement should be included in the finance department and be directly in charge of the financial director. The financial director must be a member of the hotel's leadership team, and his status and importance are second only to the general manager. This setting mainly has the following benefits:\x0d\　First, the financial director can directly coordinate the relationship between inside and outside the hotel and between various departments, and organize and participate in the daily operation and management of the hotel, and conduct unified control and mobilization, which is conducive to saving manpower, material resources, 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 warehouse and catering accountants. The warehouse is also equipped with food warehouse managers, beverage, tobacco and alcohol warehouse managers, and material supplies warehouse managers. They are required to perform their respective duties and responsibilities for the projects and businesses they are responsible for. This will facilitate the supervision and control of the storage and use of items. \x0d\Secondly, procurement and warehousing are directly under the Finance Department, and the Finance Department is directly in charge of the Finance Director. This makes it easier for the Finance Director to understand the market conditions in a timely manner, reduce the hotel's operating costs, adjust the types and proportions of purchases in a timely manner, and prevent the misuse of funds and Backlog of supplies. Its advantages are: \x0d\　① It is conducive to the control of hotel procurement costs. Procurement costs are generally jointly investigated and confirmed by the Procurement Department and the Finance Department. For any purchase requisition, it is necessary to fully investigate, shop around, and finally make the overall decision by the Chief Financial Officer. \x0d\　②It is conducive to regulating the catering cost rate. The level and changes of the catering cost rate are closely related to changes in the purchase price of the purchasing department. If the catering cost rate is abnormal, the finance department can respond immediately. First, it analyzes whether the inventory turnover rate is abnormal and whether the inventory quantity is scientific. Second, It is to analyze whether the purchase cost is reasonable, and if necessary, reduce the purchase variety and quantity, thereby adjusting the purchase price and catering cost rate to an appropriate level. \x0d\　③ In addition to helping the finance department understand price trends, monitor and reduce costs in a timely manner, the procurement directly under the finance department can also help avoid conflicts among procurement, warehouse and finance. \x0d\　Thirdly, the cashier is managed by the finance department. Cashiers do not have direct contact with customers, but have to go through the "middleman" of the waiter. This is more standardized and avoids unnecessary mistakes by cashiers and waiters. It also facilitates mutual supervision and control of catering income and costs. \x0d\　2． Formulate cost budgets and establish a complete cost assessment and analysis system. \x0d\　This is the key to cost control. Only when specific budget indicators are issued for each cost item of the hotel and strictly assessed accordingly can cost control truly take effect. When formulating cost budgets, the principles of completeness, pertinence and rationality must be adhered to. The budget should be based on the characteristics of each department and each project, and provide corresponding cost budget indicators within a controllable range. For example, at Hotel , cash flow budget and engineering maintenance budget, as well as office expenses, travel expenses, car expenses, business entertainment expense use plans, etc., and allocate them to each month, determine the specific responsible person, take responsibility step by step, and implement it layer by layer. A cost analysis meeting is held at the end of every month, attended by the finance, labor and quality inspection departments, to strictly assess the implementation of the monthly cost budget of each operating department, conduct detailed analysis of projects that differ greatly from the cost budget, and find out the reasons. , in order to promptly improve the weak links in cost control. \x0d\　3． Strengthen internal control and increase supervision and inspection efforts. \x0d\　(1) Increase the control of procurement costs. \x0d\　Material procurement is the first stage of the hotel's capital cycle and is also a key link. The quality of control is very important to the hotel. First, a procurement management system should be established to stipulate the authority of applicants and authorized persons for material procurement, the material procurement process, the responsibilities and relationships of relevant departments, procurement methods, quotations and price approvals, etc.

For example, Hotel After you have included substitutes and other contents, if you think you really need to purchase them, sign and approve them, then report them to the general manager for final signature. Every link is indispensable. The purchasing department develops a purchasing plan based on the approved purchase order, inquires, compares, and negotiates prices with suppliers, then selects the supplier, and fills in the selected supplier and its quotation on the purchase order. Purchase orders exceeding a certain amount must Attach written quotations from three or more suppliers for audit by the financial director (or financial manager). During the procurement process, incompatible duties must be separated:\x0d\　①Purchase orders are submitted by the operating department or the user department. The purchasing department is responsible for implementation. \x0d\　②Purchasing personnel shall not serve as goods acceptance personnel at the same time. \x0d\　③Payment approval personnel and execution personnel cannot handle supplier seeking and price requesting business at the same time. \x0d\　④ Personnel who purchase, store, and use goods cannot engage in accounting work. \x0d\　⑤The duties of the audit payer and the payer are separated. \x0d\　(2) Increase the control of catering costs. \x0d\　 Catering costs are the largest variable cost part of the hotel. It directly affects the company's profits and is the most important to Caodian. Catering cost control is not to reduce the catering cost rate without limit, but to reduce the consumption of raw materials while ensuring the quality of catering services. Generally, the catering cost rate is set between 45% and 48%. As a rule, every dish on the menu of each restaurant in the catering department must have a standard cost accounting sheet. Developing a standard cost accounting sheet is a huge, tedious and meticulous task. All raw materials, auxiliary ingredients, and unit prices of each dish must be calculated one by one and recorded. This work is completed jointly by cost accountants, catering accountants and chefs. The final "standard menu recipe" is a model for the daily operations of chefs in various restaurants. With the cost control target in mind, the catering department manager, as the main responsible person, must frequently go to the kitchen for inspections and promptly point out the waste during the chef's operation, such as whether the leftovers are fully utilized, and whether there is any wasted food in the trash cans and sewers, etc. Chefs must control the operating process in their daily work, formulate reasonable operating procedures and standards, and try to increase output and reduce waste as much as possible. The Finance Department has set up a full-time catering accountant to calculate, supervise and inspect catering costs on a daily basis, grasp the situation in a timely manner and provide feedback information. During the end-of-month assessment, the catering cost rate for the month is linked to the salaries of the catering manager, head chef, purchasing manager and catering accountant. \x0d\　(3) Increase the control of energy consumption. \x0d\　Energy consumption is another big expense for hotels. For example, because X Hotel was built earlier, its equipment is relatively backward and outdated, and its energy consumption accounts for more than 20% of its turnover, which is much higher than the energy consumption standard (10%) of similar hotels. In recent years, in order to save energy, Hotel First, water meters and electricity meters are installed in departments with high energy consumption, such as the catering department and laundry room, and the responsibilities are assigned to people. They are controlled and assessed in strict accordance with the issued consumption quotas every month. The second is to investigate the energy usage of the entire hotel and find other specific measures that can save energy. For example: adjust the air supply time for the laundry room and catering department, implement centralized, unified, regular and fixed-point air supply to reduce the boiler burning time; measure the floor temperature regularly and adjust the air conditioner use time according to the temperature; adjust the outside of the hotel according to weather conditions and seasonal changes. The lighting time of street lights and neon lights. All these are expected to save more than 100,000 yuan in energy consumption per year. \x0d\　(4) Increase the daily control of equipment. \x0d\ There are many equipments in the hotel, such as central air-conditioning systems, boilers, elevators, laundry equipment, etc. The investment, transformation and daily repair and maintenance of equipment are a big expense, so the management of equipment must establish a " preventive maintenance” system. \x0d\　First, when investing in equipment, we must consider the long-term use, energy saving and convenience of the equipment, so as to avoid the need to modify the equipment for energy saving in the future. For example, x hotel. Due to backward equipment and low energy utilization, failures often occur, resulting in high energy consumption and high equipment maintenance costs.

In the past few years, Hotel Gas supply for catering kitchens to avoid "big horse-drawn carts"; change lithium bromide units to direct combustion units. When the hotel's air conditioner is refrigerated, it directly uses a direct-fired engine for combustion and refrigeration. It does not need to be burned in a boiler to generate steam and then converted into air-conditioning through a lithium bromide unit for refrigeration. These two modifications alone can save about 300,000 yuan in natural gas usage fees every year; the hotel Use new technologies that have obtained national patents. Replacing the 50-horsepower air-conditioning cooling water circulation pump with 30-horsepower and the 30-horsepower chilled water circulation pump with 18-horsepower can save more than 80,000 yuan in electricity bills a year. \x0d\　The second is to do daily maintenance of the equipment, which can extend the service life of the equipment and avoid spending large repair costs and shortening the service life of the equipment due to equipment failure. \x0d\　The third is to control various daily maintenance of the hotel. The hotel stipulates that each department must fill out an application form when making repairs, which must be signed by the department manager and submitted to the engineering department. After receiving the application form, the engineering department dispatches a dedicated person to carry out repairs. What materials and how much materials to receive must be signed and confirmed by the engineering department manager. After the repair is completed, the use department manager must sign and confirm the repair results and materials used, so as to avoid loopholes and waste during the repair process.