How do hotels control costs?

1. Strengthen financial management and establish a scientific financial accounting control system.

Hotel management should focus on financial management, and then use it to drive and promote other hotel management work. There are generally two kinds of financial institutions in the hotel industry: one is to bring procurement into the finance department, which consists of five parts: accounting, internal audit, cashier, warehouse and procurement; The other is to manage procurement as a separate department. The author thinks that purchasing should be brought into the finance department, which is directly responsible by the chief financial officer. The chief financial officer must be a member of the hotel leadership team, which is second only to the general manager in status and importance. This setting mainly has the following advantages:

First, the chief financial officer can directly coordinate the relationship between the inside and outside of the hotel and departments, organize and participate in the daily operation and management of the hotel, and uniformly control and mobilize, which is conducive to saving manpower, material resources and financial resources, speeding up capital turnover, strengthening cost control, and giving full play to financial reflection and supervision functions. The finance department directly manages the warehouse and catering accounting, and the warehouse is equipped with food warehouse keeper, beverage, tobacco and alcohol warehouse keeper and material warehouse keeper respectively, requiring them to perform their respective duties for the projects and businesses in charge, which is conducive to the supervision and control of the storage and use of materials.

Secondly, the procurement and warehouse are directly under the Finance Department and directly under the charge of the Chief Financial Officer, so that the Chief Financial Officer can keep abreast of market conditions, reduce hotel operating costs, adjust the types and proportions of procurement in time, and prevent the abuse of funds and the backlog of materials. Its advantages are:

① Conducive to the control of hotel procurement cost. The general purchasing department and the finance department will investigate and confirm the purchasing cost. For any purchase application, we must fully investigate and shop around, and finally the chief financial officer will make an overall decision.

② Conducive to the adjustment of catering cost rate. The level and change of catering cost rate are closely related to the change of purchasing price of purchasing department. If the catering cost rate is abnormal, the financial department can respond immediately. Firstly, analyze whether the inventory turnover rate is abnormal and whether the inventory quantity is scientific. Second, analyze whether the procurement cost is reasonable, reduce the variety and quantity of procurement when necessary, and adjust the procurement price and catering cost rate to a suitable level.

(3) Purchasing directly under the Finance Department not only helps the Finance Department to know the price situation in time, monitor and reduce the cost, but also helps to avoid the occurrence of wrangling among purchasing, warehouse and finance.

Third, the cashier is managed by the finance department. The cashier does not directly contact the customer, but through the "middleman" of the waiter. This is more standardized, avoiding some unnecessary mistakes of cashiers and waiters, and also facilitating the mutual supervision and control of catering income and cost.

2. Formulate the cost budget, and establish and improve the cost evaluation and analysis system.

This is the key to cost control. Only when specific budget indicators are issued for each cost item of the hotel and strictly assessed according to this can cost control really play its role. When compiling the cost budget, we should adhere to the principles of comprehensiveness, pertinence and rationality. The budget should aim at the characteristics of various departments and projects, and give corresponding cost budget indicators within the controllable range. For example, at the beginning of each year, X Hotel is led by the chief financial officer, with the participation of the finance department and various business departments, and adopts the method of "two ups and two downs" to formulate various cost budgets and consumption quotas for that year, including the total hotel cost, procurement cost, catering cost, cash flow budget, engineering maintenance budget, office expenses, travel expenses, car expenses, business entertainment expenses, etc. , and assigned to each month, determine the specific responsible person, step by step. At the end of each month, a cost analysis meeting will be held, attended by finance, labor, quality inspection and other departments. Strictly check the implementation of monthly cost budget of each operation department, make a detailed analysis of the projects that are quite different from the cost budget, find out the reasons, and improve the weak links of cost control in time.

3. Strengthen internal control and intensify supervision and inspection.

(1) Strengthen procurement cost control.

Material procurement is the first stage and the key link of hotel capital circulation. The quality of control is very important for hotels. First of all, it is necessary to establish a procurement management system, which stipulates the authority of the applicant and authorized person for material procurement, the process of material procurement, the responsibilities and relations of relevant departments, the procurement method, quotation and price approval, etc. For example, X Hotel stipulates that the purchase application must be submitted by the user department, and the purchase application form must be signed by the manager of the user department and submitted to the chief financial officer. After reviewing whether the materials are in urgent need of procurement, whether the warehouse has inventory and whether there are substitutes, etc. If it is really necessary to purchase, it will be submitted to the general manager for final issuance after signing, and all links are indispensable. The purchasing department makes a purchasing plan according to the approved purchase order, conducts inquiry, price comparison and negotiation with suppliers, then selects suppliers, and fills in the selected suppliers and their quotations on the purchase order. Purchase orders exceeding a certain amount must be accompanied by written quotations from more than three suppliers, so that the chief financial officer (or financial manager) can audit them. Separation of incompatible work in the procurement process;

(1) The purchase order is put forward by the user department or the user department. The purchasing department is responsible for the implementation.

(2) A purchaser shall not be a cargo inspector at the same time.

(3) The payment approver and the executor cannot handle the business of finding suppliers and asking price at the same time.

④ People who purchase, store and use commodities cannot keep accounts.

⑤ Review the separation of responsibilities between the payer and the payer.

(2) Strengthen food and beverage cost control.

Catering cost is the biggest variable cost part of the hotel, which directly affects the profit of the enterprise and is the most important for Caodian. Catering cost control is not to reduce the catering cost rate indefinitely, but to reduce the consumption of raw materials on the premise of ensuring the quality of catering services. The general catering cost rate is set at 45%-48%. Traditionally, every dish on the menu of every restaurant in the food and beverage department must have a standard cost accounting sheet. Making a standard cost accounting table is a huge and complicated task. The weight and unit price of all raw materials and auxiliary materials of each dish should be accounted for and recorded one by one. This work is completed by cost accounting, catering accounting and chefs, and the final "standard menu formula" is a model for the daily operation of chefs in various restaurants. Taking cost control as the goal, the manager of the food and beverage department, as the main person in charge, should often go to the kitchen to check and point out the waste in the chef's operation, such as whether the leftover materials are fully utilized, whether there is food waste in the garbage bin and sewer, etc. Chefs should control the operation process in their daily work, formulate reasonable operation procedures and standards, improve the output rate and minimize waste. The finance department should set up a full-time catering accountant to conduct daily accounting, supervision and inspection of catering costs, keep abreast of the situation and give feedback. At the end of the month, the catering cost rate of the current month will be linked to the salaries of the catering department manager, chef, purchasing department manager and catering accountant.

(3) Strengthen energy consumption control.

Energy consumption is another big expense for hotels. For example, because X Hotel was established earlier, its equipment is relatively backward and outdated, and its energy consumption accounts for more than 20% of its turnover, which is far higher than the energy consumption standard of similar hotels (10%). In recent years, in order to save energy, X Hotel has set up an energy-saving leading group led by the chief financial officer and the vice president in charge of the project to strengthen the management and control of daily energy consumption. First, install water meters and electric meters in high energy-consuming departments such as catering department and laundry room, and implement the responsibility to people, and conduct control and assessment in strict accordance with the issued consumption quota every month. The second is to investigate the energy use of the whole hotel and find out other specific measures to save energy. For example: adjust the gas supply time of laundry room and catering department, implement centralized, unified, timed and fixed-point gas supply, and reduce the boiler combustion time; Measure the floor temperature regularly and adjust the service time of air conditioner according to the temperature; Adjust the opening time of street lights and neon lights outside the hotel according to the weather and seasonal changes. All these are expected to save energy consumption by 654.38 million yuan per year.

(4) Strengthen the daily control of equipment.

There are many facilities in the hotel, such as central air conditioning system, boiler, elevator, laundry equipment and so on. The investment, updating and routine maintenance of equipment is a big expense, so a "preventive maintenance" system should be established to manage equipment.

First, when investing in equipment, we should consider the long-term, energy-saving and convenient use of the equipment, and avoid transforming the equipment for energy saving in the future. For example, the X Hotel. Due to backward equipment and low energy utilization rate, failures often occur, resulting in high energy consumption and high equipment maintenance costs. In recent years, X Hotel has taken a number of energy-saving renovation measures, such as: replacing a 6-ton large boiler with a 2-ton small boiler. When heating and cooling are not needed, the small boiler can directly heat hot water to supply gas to the restaurant kitchen to avoid "big horse-drawn carts"; Change the lithium bromide unit into a direct-fired machine. When the hotel air conditioner is cooled, it is directly cooled by a direct-fired machine, instead of steam generated by boiler combustion, which is converted into cold air by a lithium bromide unit. Only these two transformations can save about 300 thousand yuan in natural gas use fees every year. Hotels use new technologies that have obtained national patents. Changing the cooling water circulating pump of air conditioner from 50 horsepower to 30 horsepower, and changing the cooling water circulating pump from 30 horsepower to 18 horsepower, can also save more than 80 thousand yuan in electricity bill a year.

Second, daily maintenance of equipment can prolong the service life of equipment, avoid spending a lot of maintenance expenses due to equipment failure and shorten the service life of equipment.

The third is to control the daily maintenance of the hotel. According to the hotel regulations, each department must fill in the application form for maintenance and submit it to the engineering department after being signed by the department manager. After receiving the application form, the engineering dispatcher will assign special personnel to carry out maintenance, and the project manager will sign and confirm what and how much to collect. After the maintenance, the manager of the user department should sign the maintenance results and materials to avoid loopholes and waste in the maintenance process.