Ways to save money in hotel catering department

Hotel cost control mainly includes budget control, main consumption index control and standard cost control.

1. Budget control law

Cost budget is the ultimate goal of hotel operating expenses. Budget control method is a method to measure and control the actual cost based on the budget indicators of different projects and stages, and to find and solve problems through the comparative analysis of actual and budget indicators, thus ensuring the realization of cost budget.

Under the budget control law, in order to ensure the realization of cost budget, it is necessary to decompose the cost index into housekeeping department, catering department, recreation department, sales department, engineering department and other departments. Because the cost is calculated every month, it should be broken down into months according to the off-season and peak season, and at the same time, the completion of indicators should be linked to the economic responsibility system. If the indicators are well completed, they should be rewarded. If it is not completed well, it shall be punished in terms of interests and responsibilities in accordance with the relevant regulations.

If there is only one fixed index in the cost budget, there will be a situation in which the actual number of completions is not comparable to the budget index in actual work, which is not convenient for effective cost control. Because the budget is generally prepared before the budget period, there is a big gap between the time and space and the actual operation. With the change of time and space, the basis of budget preparation will also change, and the actual cost and budget cost may deviate. Therefore, it is not comprehensive enough to stipulate only a certain level of cost budget. In order to make up for this deficiency, it is necessary to prepare flexible budget, also known as sliding budget, which is the cost budget reflecting various business levels during the budget period. This not only controls the cost level, but also eliminates the workload of adjusting the cost budget, and at the same time can measure the performance of cost control on a more real and comparable basis.

2. Standard cost control method

Standard cost refers to the standard consumption of a business project under normal circumstances (including only operating costs and operating expenses, excluding management expenses and financial expenses that are not allocated to the department). Standard cost control is a method to control the actual cost according to the standard cost of each business item.

(1) daily rent

Refers to the cost of renting a room for one day. Expressed by formula:

Daily room rental cost = daily fixed cost+daily variable cost.

Or = total cost of annual housing plan/(number of rooms available for rent × occupancy rate ×365 days)

The unit of a room is a room. Most enterprises accrue room depreciation and amortization of low-value consumables according to the service life method. Every room must be depreciated and amortized whether it is rented or not. Rooms are rented by the day. After the room is rented out, the guests will consume water, electricity and various materials and supplies in addition to providing related services to the guests. These expenses constitute the room rate. Due to the low peak season of the hotel, the number of days of renting each room is different in different periods. If the rental time is long, the guest's consumption in the guest room will increase, but the fixed expenses that the rental unit should bear will be reduced accordingly. Therefore, in the same period of time, the amount and cost of rental time of the same room are different. Therefore, only calculating the rental cost of each room can not effectively control the cost. We must calculate the daily rental cost of each room, that is, compare it with the actual cost of the room based on the "hourly rental cost", so as to achieve the purpose of cost control.

(2) Main business cost of100 yuan turnover

Refers to the expenditure limit that the main business cost is within the operating income 100 yuan. This indicator is suitable for departments such as catering, entertainment and commodities that are inconvenient to verify the cost. These departments can use the comprehensive quantitative index of 100 yuan turnover as the unit of cost calculation, and take the main business cost of 100 yuan turnover as the control basis. The calculation formula of the main business cost of 100 yuan turnover is as follows:

Main business cost of 100 yuan turnover = operating cost in calculation period/operating income in calculation period × 100%.

In the formula, the main business cost refers to the food raw materials in the catering department, the commodity procurement cost in the commodity department and the direct expenditure in the entertainment department. When implementing cost control, these departments can also formulate other control indicators such as "100 yuan turnover operating expenses" according to the operating characteristics and cost control requirements of each department to ensure the realization of cost budget.

In the actual implementation process, it is necessary to analyze the cost difference, find out the causes of the difference in time, distinguish the responsibility for the formation of the cost difference, and put forward the treatment opinions and methods.

3. The main consumption index control method

In the cost of an enterprise, the influence of various consumption on the cost amount is different, some are large and some are small. Therefore, those cost items with large expenditures play an important role in whether the cost budget can be completed, and it is necessary to focus on controlling these major consumption. The main consumption index control method is a method to control the main consumption indexes that have an important impact on the cost in the business activities of enterprises.

To solve the problem, we must grasp the main contradiction. In order to control the cost, hotel departments should formulate corresponding control standards and methods according to their main expenses. The following are discussed separately:

(1) Daily consumption of materials and supplies in guest rooms

One of the main expenses of the hotel housekeeping department is materials and supplies. In order to strictly control the cost of materials and avoid unnecessary losses and losses of materials, it is necessary to formulate corresponding control standards and manage them in combination with relevant management systems. Therefore, it can be controlled by the consumption of materials and supplies between days, and the formula is as follows:

Consumption of materials and supplies between days = consumption of materials and supplies in calculation period/(number of rooms available for rent × number of days in calculation period × occupancy rate)

(2) Fuel consumption per 100 yuan turnover

In addition to food raw materials and labor costs, fuel consumption is also an important expenditure of hotel catering department. In order to better manage the fuel consumption, it can be controlled by the fuel consumption of 100 yuan turnover, and the calculation formula is as follows:

Fuel consumption of 100 yuan turnover = fuel consumption in calculation period/total operating income in calculation period × 100%.

Hotels can formulate effective control standards according to their own operating characteristics and combined with the main consumption of their own departments. Once these indicators are formulated, there must be corresponding system cooperation, such as economic responsibility system, so that the vital interests of each employee can be linked to the cost control indicators to ensure the completion of the cost budget. In short, hotels must establish reasonable cost control standards, establish a complete cost control guarantee system and implement effective cost control methods in order to effectively reduce costs and improve the economic benefits of enterprises.

Hope to adopt!