What are the problems in hotel cost management and how to reduce them?

Lead: With the development of the hotel industry, the competition in the hotel industry is becoming more and more fierce. How to occupy a place in the fierce market competition and do a good job in hotel cost control is a particularly important topic for hotel management. Good cost control also reflects the level of hotel managers and ultimately improves the economic benefits of hotels.

What are the problems in hotel cost management and how to reduce them? 1. Perfecting the cost budget management system is the primary task of hotel cost control.

(1) Detailed hotel expense budget

First of all, under the premise of establishing and perfecting the hotel management system, cost budget control is an important means for hotels to strengthen cost control. Budget control is to achieve the purpose of control through sub-project and phased budget indicators. Operating cost budget is an important part of hotel budget. Hotel operating cost is a cost that every business department can control. The business department can forecast the cost data according to the experience over the years, the marketing plan and the market situation in the coming year, and sum up the budget for next year.

The general hotel expense budget is first drawn up by the business department and submitted to the finance department for review. After many studies and benchmarking, the rationality of each project is summarized and balanced, and then submitted to the general manager for approval, and finally passed by the board of directors.

(B) methods of deepening cost accounting and analysis

Hotels must constantly check the budget implementation in the process of budget implementation as a means to control expenditure. Cost accounting is helpful to formulate reasonable sales prices of various hotel products, provide standards for various operations and reveal the reasons for cost changes.

Each business department grasps the basic knowledge of cost accounting under the framework of comprehensive budget, participates in the cost control of the department, and the financial department discloses the actual implementation results according to the cost data of each business department. The person in charge of the department will compare and analyze the relevant information with the budget one by one, find out the reasons for the differences, and make further layout and adjustment on the focus and direction of budget control in the next stage; Secondly, the finance department also needs to intervene in the monitoring of all business links, stipulate the purchase quantity and cost of raw materials, conduct regular market surveys, hold purchase pricing meetings with suppliers of various material types, conduct differentiated analysis of various cost data of last month in the first half of each month, find out the main reasons for deviating from the cost standard from the actual operation and management, and put forward suggestions for improvement.

(C) optimize the assessment and reward mechanism

The results of budget implementation should be linked to the reward and punishment system formulated by the hotel to increase the seriousness of budget control. On the one hand, the hotel conducts seasonal assessment on suppliers to control the reasonable change of unit price, on the other hand, it also conducts regular assessment on various business departments, sets reasonable market price deviation, and improves the sense of responsibility and enthusiasm of key personnel in cost control.

Second, standardizing procurement management is the core element of internal control.

(A) the design of standardized and reasonable procurement procedures

Procurement procedures should be scientific and reasonable, simple and direct, focus on key points, reduce costs and increase efficiency, such as establishing norms? Application-approval-purchase-acceptance-payment? Process. Procurement procedures should not only reduce intermediate links, but also keep close contact and timely communication with various business processes, so as to avoid the loss and waste of purchased raw materials and materials due to untimely communication, and the poor circulation of supplied materials will affect the normal operation of the hotel and reduce the benefits.

(b) Defining scientific procurement standards

Hotels should define scientific and fixed procurement standards, which can not only reduce procurement errors, but also facilitate the search for reasons, improve management, and finally fundamentally put an end to arbitrary expenditure of procurement expenses.

(C) determine the best purchase lot size

Cost control personnel should fix the details of bulk purchase in an institutionalized form, so that the warehouse supervisor and the person in charge of the business department can regularly determine the purchase quantity of each batch and the time interval between two purchases according to the hotel operation.

(d) determine the best cost-effective purchase price.

Due to the particularity of the hotel industry, the purchase price of raw materials needed by the hotel will change frequently with the change of seasons. Hotels need to determine a reasonable purchase quantity to avoid blindness and randomness in the purchase process. Hotels can also adopt the way of supplier price comparison competition, choose suitable suppliers according to price and quality, and stabilize prices.

(5) Strictly control the payment link.

Payment approval is the last link in the procurement business, and the supervisor in charge of the A/P system is required to strictly review the payment voucher, with clear process and complete information, and then make payment after problems are found and solved.

Thirdly, improving inventory control is an important means to consolidate the cost control process.

(A) the control of raw material acceptance

The control of raw material acceptance requires inspectors to have a strong sense of responsibility. Strict acceptance of raw materials is an effective means to ensure that the quantity, quality and price of purchased goods are consistent with the original purchase plan. Specifically, three aspects should be tested:

1. Inventory quantity: what should be the arrival quantity? The quantity is consistent with the delivery note and purchase order.

2. Check the quality: the quality of the arrived materials should meet the requirements specified in the procurement specification.

3. Check the price: the price on the delivery note should be consistent with the price on the purchase order and the supplier's quotation.

(2) Receiving and delivery control of raw materials and materials

Delivery is the process of sending raw materials from the inventory of the general warehouse for use by the business department. Controlling the delivery of raw materials can not only ensure the integrity of internal control approval, but also provide accurate entry basis and source information for cost accounting.

1. Direct delivery

Due to the particularity of the hotel industry, generally speaking, fresh vegetables, fresh fruits, most dairy products and other food raw materials are easy to deteriorate, so they are all purchased on the same day and used on the same day, which belongs to direct-dial raw materials. Although some food raw materials may be used the next day after acceptance in practice, it can simplify the recording work and conform to the principle of cost-effectiveness.

2. Total warehouse delivery

For food raw materials, low-value consumables and other raw materials that are not immediately used for processing, the hotel should purchase according to the expected demand, and send them to the general warehouse for safekeeping after acceptance. When the business department needs it, it will be issued from the general warehouse after approval and included in the cost.

(3) Inventory control

Inventory control is to make inventory occupy the least amount of money, arrive in time and prevent business interruption. At the same time, it is necessary to ensure that all kinds of inventory accounts are consistent with each other and avoid the special situation of inventory surplus and loss.

In view of the particularity of hotel inventory, especially food raw materials, the hotel needs to set up a secondary warehouse of the business department outside the main warehouse, including food raw materials stored in the kitchen refrigerator and shelves; Food raw materials that have been used but not yet used; Food raw materials and condiments, sauces, drinks, etc. used in kitchen cooking. In a business place.

In order to strengthen control, financial personnel should also calculate the inventory value of the secondary warehouse at the end of each month. When taking stock, each raw material should be counted, priced and included in the inventory list of food and beverage. If a product has been made into a semi-finished product, it can be evaluated by the chef.

Four, hotel rooms and catering service process control

(A) room service process control

The cost of a hotel room consists of three parts. First, the consumption of low-value items, including six-piece sets, daily stationery, tableware and linen. Second, the labor cost of the housekeeping department, including employees' wages and welfare expenses; Third, indirect costs should be borne by the housekeeping department, including energy consumption and depreciation of fixed assets used by guests.

Hotels usually merge housekeeping and front office into a profit center. The income comes from the front office and the cost occurs in the housekeeping department. Therefore, when we control the budget, we should focus on controlling these items in the housekeeping department, including: material consumption, water and electricity consumption, labor cost, linen consumption and external washing cost.

At the end of each period, the hotel also needs to analyze the difference between the actual room rate and the budget. The reasons for the difference are: (1) the prices of materials and supplies have changed; Inaccurate prediction; Changes in guest occupancy rate due to special reasons. Hotel managers should analyze the causes of the differences according to the actual situation and take improvement measures.

(B) Food and beverage service process control

The budget control of catering cost generally adopts standard cost control method. The determination of the daily food cost of restaurants is to calculate the daily cost of food sold by each restaurant, which helps operators to know the business situation and existing problems of the day in time and see whether the various improvement measures in the past are effective.

To determine the standard cost of catering, we must first determine the standard formula, and the standard formula card should be signed by the director of catering in conjunction with the administrative department. After the chef determines the dishes operated by the restaurant, the executive chef will fill in the list according to the actual consumption and send the complete standard recipe card to the finance department in time. The cost accountant will calculate the cost amount according to the determined material name and quantity as the basis for cost control.

The food and beverage cost is compared and analyzed by the actual food expense rate and the standard food expense rate. Generally divided into reasonable differences and unreasonable differences. Reasonable differences are: 1) differences caused by designing new dishes and popularizing new varieties; (2) Differences caused by sudden and substantial changes in the prices of food raw materials; 3) Differences caused by changes in accounting policies and adjustments in accounting standards. Unreasonable differences include: excessive backlog of raw materials, random acceptance, poor storage, frequent waste, employee theft, failure to make according to standard formula, etc.

Therefore, in practical work, the control of catering cost should first set the standard cost; Secondly, compare the actual cost with the standard cost to determine the saving degree of catering cost; Finally, take effective measures in time to eliminate unfavorable differences.