How to reduce operating costs of budget hotels. It is best to give an example (from the perspective of cost management accounting).

Cost control strategy of economy hotel

First, the necessity of implementing cost control strategy for budget hotels

Economy hotels usually refer to hotels with relatively low prices. According to European and American standards, the standards for forming an economy hotel mainly include: only providing accommodation and basically not providing catering, such as B (bed)&etc. B (breakfast) hotel, that is, a hotel that only provides beds and breakfast. In China, strictly speaking, budget hotels only provide some basic supporting facilities such as small restaurants. Rooms are not worse than the standard configuration of star-rated hotels, but the price is much lower than that of star-rated hotels (generally around 150 yuan), and service management is not discounted.

It can be seen that the economy hotel is located in the word "economy", mainly to provide the needed economy products for specific target customers. As a result, the unit profit space of budget hotels becomes relatively small; At the same time, because its customer base is highly sensitive to price, budget hotels must work hard on cost if they want to get higher income. The implementation of cost control strategy is the survival foundation of economy hotels. In order to find a feasible way to control the cost of budget hotels, the author visited two budget hotels, namely "Jinjiang Star" Yangzhou Store and "New East Asia Hotel" in Bengbu, Anhui. The following will take these two hotels as examples to analyze the cost control strategy of budget hotels.

Second, how to implement cost control strategy for budget hotels

(A) the initial cost control of hotel construction. Because the hotel is a fixed asset after completion, it is difficult to think about any changes, so it is very necessary to control costs in the early stage of construction.

1, site selection. For budget hotels, their target customers are specific customer groups, so they should be positioned around their specific customers.

(1) the choice of cities. The development of budget hotels in China shows that the focus of its development should be in large and medium-sized cities. On the one hand, business and tourism are intertwined in large and medium-sized cities, and the passenger flow is huge and stable, which makes budget hotels have room for development; On the other hand, in large and medium-sized cities, budget hotels can transfer some facilities and services of budget hotels to the society with the help of urban functions, so as to reduce their own construction and operation costs. For example, the hotel chains of "Jinjiang Star" are basically selected in large and medium-sized cities such as Beijing, Shanghai, Guangzhou, Hangzhou, Suzhou and Chengdu.

(2) It is also important to choose the specific location in the middle of the city. Pay attention to the convenient transportation when selecting the site, and it should be near the airport, railway station and main roads, and there should be more social catering, entertainment and leisure places around. For example, the hotel chains in every city of Jinjiang Inn are basically around the main road. The "New East Asia" hotel visited by the author was chosen next to Bengbu long-distance bus station, which made full use of the location advantage of the bus station.

2. Control the project cost. The construction cost of budget hotels accounts for the largest part of the total production cost. If budget hotels want to control costs, controlling construction costs has become the focus of cost control.

(1) Economical hotels can use old factories, hotels and warehouses for renovation, thus reducing land costs. For example, youth hostels in the west were mainly converted from medieval castles in the countryside, and later school buildings, classrooms, churches, farm warehouses, lighthouses, cruise ships and so on. Have become the source of guest houses. Doing so, on the one hand, reduces the cost, on the other hand, provides a unique experience for tourists.

(2) The floor construction is not easy to be too high. For example, "Jinjiang Star" generally has only three or four floors, which is not only convenient to manage, but also only needs a small elevator, which reduces the cost.

(3) In interior design, luxurious materials, luxurious halls, luxurious places, banquets, meetings and entertainment facilities should be avoided. The guest room area should account for 80% of the total area, which is most beneficial to investors and has a high rate of return. In order to save space, the rooms should be distributed as densely as possible.

3. Hotel facilities and equipment. The facilities of budget hotels seem trivial, but if we don't pay attention to control them, it will inevitably increase the cost of hotels. Therefore, the hotel facilities should be as simple and economical as possible to reduce costs.

(1) The facilities in the room should be practical, not luxurious. Generally, star-rated hotels try to avoid luxury facilities such as luxury sofas. You can equip yourself with an open wardrobe, use a desk without a special TV cabinet, and equip yourself with a small TV. For example, the room of "Jinjiang Inn" generally has only one big bed and one small bed, both of which are the simplest bed, which not only meets the function of an ordinary double room, but also meets the needs of a family of three.

(2) The toilet should be simple, economical and environmentally friendly. The bathroom should omit the big bathtub, use the shower and remove the carpet, which is convenient for cleaning and saves money. Take "Jinjiang Star" as an example, in order to reduce the cost, its soap is reduced from 40 grams to 25 grams, the comb is shortened by 2 cents, and a shower, sink and bathtub are used to reduce the investment. "New East Asia" hotel also pays attention to economy and environmental protection in the use of small items. In the past, the disposable articles in the bathroom were beautifully packaged independently, which virtually increased the cost and was not environmentally friendly. Now the hotel uses simple combination packaging, putting toothbrush, toothpaste, soap, shampoo and so on in one bag, saving costs.

(3) In the choice of indoor air conditioning, split air conditioning can be used instead of central air conditioning. This is not only cheap, but also saves electricity and other expenses in actual operation, making it easier to clean and maintain a good environment.

(2) Save labor costs. Labor costs account for a large proportion in budget hotels. If a hotel staff is mixed and overstaffed, it will greatly increase the cost of the hotel.

1, the number of service personnel is controlled. In order to control the cost, budget hotels must strictly control the staffing of the hotel, and generally control the ratio of each room to staff at around 1:0.6. For example, "Jinjiang Star" is controlled at 0.67 people/room.

2. Selection of personnel. Economy hotels should choose talents with high comprehensive quality. This can make full use of human resources, thus reducing the number of personnel. For example, the managers selected by the "New East Asia" hotel are proficient in the maintenance and application of software and hardware, thus reducing the staffing of the computer room, and one person is concurrently employed.

(3) Reduce energy consumption. Energy saving and consumption reduction can greatly reduce the cost and internal friction of economic hotels, reduce the development burden of economic hotels and bring direct economic benefits to economic hotels.

1. With regard to sanitary bathing facilities and equipment, water-saving appliances with advanced design technology are adopted, which can reduce the flushing volume each time and put an end to the old problem of "long running water" in toilets under the premise of ensuring comfortable use, which not only saves a lot of water consumption time, but also saves expenses for hotel operation.

2. In terms of heat energy, hotels can make full use of solar energy and geothermal energy, reduce the consumption of coal and electricity, and greatly save energy. For example, Jinjiang Inn used to use coal-fired boilers to supply water, but after the coal price rose, in order to save costs, it adopted diesel boilers. "New East Asia" hotel uses solar energy to provide hot water in summer and solar heating rod technology in winter.

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