Graduation thesis of hotel management major

Management effectiveness plays a vital role. In many enterprises, financial personnel have a low status and can't participate in the business decision-making, so they can only serve as logistics personnel. The work of financial personnel generally only reflects the operation of enterprises afterwards, and the control of enterprise costs before and during the process is just empty talk. Many managers only think about the importance of "open source" in business activities, but don't realize that "throttling" is also essential for the benign development of an enterprise. Because financial personnel face the above difficulties, their work enthusiasm is also greatly affected. Many high-quality financial personnel are unwilling to engage in menial jobs in this industry, and they have changed careers one after another, which leads to the low overall quality of the front-line financial staff in enterprises at present and directly affects the effectiveness of enterprise cost management.

In order to improve the management level of hotels in China and strengthen cost management, we must grasp the external operating environment of hotels and strengthen internal management. Through multi-pronged, constantly straighten out the hotel operating environment and improve the management level, the cost management level of hotels in China is expected to be greatly improved.

The arrival of the new economic era is quietly changing people's values, working environment and lifestyle. Hotel is the most sensitive industry. First of all, we should observe the changes of customer demand and consumption concept, keep up with the pace of the times, use high technology to improve the innovation ability of hotels, strengthen the information construction and management of enterprises, improve operational efficiency, accurately grasp the changes of market demand, not only meet customer demand in time, but also strengthen the cost management of enterprises and enhance their competitive advantage. Take the hotel escalator as an example. Generally speaking, the hotel escalators will keep running during normal business hours. No matter whether there are guests or not, it will waste some energy and accelerate the wear and tear of the elevator. After adopting advanced computer automatic monitoring facilities, when there are no guests to use, the elevator will automatically stop until there are guests to use, which can not only save electricity, reduce elevator wear and tear, but also reduce the noise in the hall, killing two birds with one stone.

1. Attach importance to using information technology to improve the competition level of hotels.

Nowadays, information technology has been widely used in reception, cashier, inquiry, reservation, sales, catering, security, statements, door locks and other aspects. With the wide application and continuous updating of information technology, the management of tourist hotels should also develop to a broader and deeper level. By using modern information technology, an efficient, interactive and real-time internal information management system can be established on the original hotel management system, which can make the original organizational structure break the departmental boundaries and use inter-departmental teams to delegate decision-making power to the grassroots. Therefore, the whole service process of the hotel can be designed with customers as the center. In this process, employees can understand the whole service process and how their decisions affect the performance of the whole hotel.

2. Pay attention to the application of new technologies and reduce energy costs.

Because hotel energy is consumable, imperceptible and dispersed, it is more difficult to manage than other costs, but by introducing advanced central energy management system, hotel energy costs can be greatly reduced. The system has high technology content. Through the central computer controller and each room sub-controller, it can automatically detect whether there are guests in the room and automatically turn off the power switch. After adopting this system, the hotel housekeeping department only needs to be equipped with one operator, and the engineering department does not need to send someone on duty to monitor, which can reduce the labor cost and make the energy cost management effect good. Take the hotel escalator as an example. Generally speaking, the hotel escalators will keep running during normal business hours. No matter whether there are guests or not, it will waste some energy and accelerate the wear and tear of the elevator. After adopting advanced computer automatic monitoring facilities, when there are no guests to use, the elevator will automatically stop until there are guests to use, which can not only save electricity, reduce elevator wear and tear, but also reduce the noise in the hall, killing two birds with one stone.

(2) Pay equal attention to labor cost management and mobilizing employees' enthusiasm.

According to the characteristics of the hotel as a service-oriented enterprise, stabilize the staff, reduce the cost of human resources, and mobilize the enthusiasm of employees to participate in cost management.

Hotel cost management needs the active participation of all staff. The experience of many service enterprises shows that the satisfaction and loyalty of employees will affect the consumption value of services, and then affect the satisfaction and loyalty of customers, and ultimately affect the economic benefits of enterprises. Excellent employees are the most valuable assets of service enterprises. In order to improve the service quality and economic benefits of enterprises, managers of service enterprises should attach great importance to the role of employees, give full play to their enthusiasm and subjective initiative in management, care about their career development prospects, strengthen the construction of service culture, do a good job in human resource management and development, enhance their job satisfaction and professionalism, and encourage employees to provide quality services to customers. This can not only improve customer loyalty, but also reduce marketing costs; It can also reduce the job-hopping rate of employees, reduce the training expenses of employees and improve the economic benefits of enterprises.

(C) to strengthen procurement management, reduce hotel procurement costs

Although the cost of procurement itself only accounts for a small part of the whole production and operation cost of an enterprise, the price and quality of the purchased items determined in the procurement process will have a far-reaching impact on the future operation cost and performance of the enterprise. Therefore, doing a good job in hotel procurement management is an important link to strengthen cost management.

1. Relevant departments cooperate to determine the best purchase quantity.

The purchase cost is negatively related to the purchase batch, while the purchase batch is positively related to the storage cost. In order to minimize the sum of purchasing cost and warehousing cost, it is necessary to determine an optimal economic order quantity between purchasing department and warehousing department. Although this economic order quantity can neither minimize the purchase cost nor the storage cost, it can minimize the sum of the two. The economic order quantity model should be established according to the inventory cost, storage cost and out-of-stock cost. The optimal order quantity is the order quantity that makes the sum of order cost, storage cost and out-of-stock cost reach the lowest. After calculating the economic order quantity through the model, it is easy to find out the most suitable purchasing time. The economic order batch mode is suitable for different stages, the quantity is relatively stable, it can be preserved for a long time, and the basic quantity of products can be predicted in advance, such as tableware, house supplies, drinks and so on.

2. Establish a perfect procurement system.

In order to ensure the smooth progress of procurement activities, standardize the behavior of procurement personnel in the procurement process and minimize the cost, it is necessary to establish a perfect procurement system, supervise the whole procurement process, and establish a reward and punishment system to encourage procurement personnel to conduct legal and efficient procurement. This is the premise of effective procurement cost management.

A perfect cost management system should include: a reasonable division of responsibilities within the procurement department, so that the responsibility can be implemented to each purchaser; Methods for approving and issuing purchase orders; Division of procurement scope; Inquiry, supplier determination, signing of purchase contract, supervision of arrival, quality inspection and warehousing, and provision of purchase statistics. In the procurement system, the prices of all purchased items are saved by one electricity and one paper, which ignores the potential losses and the cost is not fully managed. At present, many hotel enterprises do not pay much attention to the consumption of human resources, and there are a large number of redundant employees and unreasonable staffing. First-line production posts with relatively poor working conditions, such as room attendants and restaurant service personnel, are relatively insufficient, with high labor intensity and the lowest salary; There are a large number of idle people in the second-line personnel, such as managers, with high salary standards. As a labor-intensive service enterprise like a hotel, the service quality depends on the quality and service consciousness of front-line service personnel, but the human resource allocation of general hotel enterprises conflicts with this. At the same time, many hotels ignore the training of human resources, such as the relevant vocational training for employees, which leads to unfamiliar business, low work efficiency and relatively high labor costs. Or let the loss of human resources be wasted, such as improper use of personnel arrangement and insufficient attention to brain drain, which leads to the intangible but very important cost of human resources.

(C) to adapt to the requirements of the market economy management model has not yet been established

First of all, the basic work of cost management is weak and there is no perfect cost management system. Some enterprises' original records are not perfect, the regular asset inventory system is not strictly implemented, the basic management systems such as quota management and measurement acceptance are not perfect, and even the system becomes a mere formality, completely losing the role of supervision and inspection. Some enterprises have become "three noes" enterprises without revenue and expenditure plans, normal examination and approval procedures and reporting system. The result of this conspicuous management is naturally invalid.

Secondly, over-reliance on the existing cost accounting system can not meet the needs of enterprises to implement total cost management. The existing cost management system does not adopt flexible and diverse cost methods, which leads to the purpose of cost management becoming simply to reduce costs, unable to provide correct information needed for decision-making, unable to deeply reflect business processes, unable to provide cost information of each operation link, unable to reflect the consequences of each link, and misleading the formulation of business strategy. In addition, the existing cost management object is limited to the financial information of hotel products, and it can't provide non-financial information such as resources, operations, products, raw materials, customers and sales markets that managers need, and can't provide sufficient information for the strategic management of enterprises.

Third, the assessment system is not perfect and the intensity is not great. The concrete manifestations are as follows: the assessment is only an internal assessment of the enterprise, which is not well connected with the market; The assessment is only at the departmental level, not at the personal level, and the assessment results still have the phenomenon of eating the same pot of rice and egalitarianism; Reward and punishment measures are not strong enough to arouse the enthusiasm of employees. The assessment of the hotel's internal performance is only roughly based on departments. However, due to the lack of scientific basis for the formulation of assessment indicators, they are basically floating a certain proportion on the basis of the actual situation of the previous year to become the indicators of the next year, and will not be adjusted accordingly with the actual situation of the market, such as quarterly or semi-annual, and the assessment indicators are often seriously deviated from the actual situation and cannot play a real assessment role.

(d) Cost accounting needs to be improved.

At present, many hotel enterprises at home and abroad have made great progress in cost measurement and accounting, but these measurement and accounting do not run through all the cost management of hotel enterprises.

In cost management theory, cost is regarded as a kind of cost that can be expressed in money. If reputation loss and social loss are also included in the cost, then the cost surface is not the cost that can be expressed by a single monetary measurement form. Other measurement forms should also be used to reflect the inherent attributes of hotel costs from all social and economic perspectives. Even if we do statistical accounting according to the traditional cost category, we only get a rough data. Because the cost accounting method varies from enterprise to enterprise, there is no fixed model, and its data sources are multi-level and multi-faceted, especially some costs are hidden and have nothing to do with financial accounting. For example, hotels will purchase meat in large quantities, and most of them will be transported by refrigerated trucks. If the transporter sprinkles water on the meat, the weight of the frozen meat can be increased, and the transporter can keep the extra goods for himself. This situation is very common in practice. Inspection personnel must strictly control the quality, find out the reason of freezing on the meat as soon as possible, and report to the management personnel in time.

The above is the summary report of my graduation thesis. Thank you.