What is hotel management cost control?

What is hotel management cost control?

The management cost of a hotel refers to the manpower and money consumed by the hotel in its operation. The essence of the so-called operating cost control is the control of all consumption in the process of hotel production and operation, specifically referring to the cost control of hotel procurement, processing, manpower and energy. Take a closer look with me!

I. Definition and purpose of hotel management cost control (I. Definition of hotel management cost control)

Hotel management cost is directly related to the economic interests of the hotel, the key to modern hotel management, and also a link that cannot be ignored in hotel financial management. The era of excess profits in hotel management has passed. At present, the hotel has entered the era of low profit. Therefore, strengthening internal control and reducing operating costs are the key means for hotels to improve economic benefits and enhance competitiveness. In the process of hotel management, we must strengthen the awareness of cost control and implement cost control. The cost control of hotel management is the cost management of all hotel production and operation activities, which mainly includes cost prediction, accounting, analysis, cost assessment and daily control.

(B) the purpose of hotel management cost control

The purpose of hotel management control is to tap the potential of reducing costs by mobilizing employees, and to minimize costs and maximize economic benefits while ensuring service quality. Cost prediction refers to the change and trend of hotel cost in a certain period of time, and uses certain scientific methods to estimate the cost of the next stage. Cost analysis is to analyze the cost data, analyze the causes of cost changes, make a comprehensive evaluation, and find ways to reduce costs. Daily cost control refers to the measures taken to avoid all kinds of excessive losses in the process of management cost formation, and then the plan of cost control is completed.

Second, the main contents of hotel management cost control (A) procurement cost control

Purchasing is the first link of hotel management, and strengthening cost control is the most important. When purchasing materials, we should shop around and reduce the procurement cost through competition mechanism. Hotel procurement mainly involves what to purchase, how much to purchase and who to purchase. If we want to control the procurement cost, the most important thing is when and how much to purchase. If the hotel purchases in large quantities, the cost will be reduced, and the inventory will also increase, which will increase the inventory cost. If the hotel purchases a small amount, the purchase cost will increase appropriately, but the inventory cost will decrease accordingly. Practice has proved that the purchasing cost of hotel materials and the inventory cost of materials change, so it is necessary to coordinate reasonably and determine an optimal purchasing quantity to ensure the optimization of purchasing cost and inventory cost. At the same time, the hotel should establish a good cooperative relationship with material suppliers in order to seek long-term benefits. Material acceptance is also a key link to reduce procurement costs. By detecting the quality and quantity of materials, unnecessary losses can be reduced.

(2) Processing cost control

The so-called processing cost control, in the final analysis, is the cost control of hotel kitchens. The kitchen is an important department of the hotel, which directly determines the management effect of the hotel. Therefore, hotels must attach great importance to kitchen management. In order to effectively control the processing cost, the hotel must establish and improve the kitchen management system. First of all, the hotel should straighten out the production line flow, and every link of processing, configuration and cooking can't be missed. Secondly, the hotel should establish a set of production standards, quantify production quality, production norms and so on. And guide the whole process of production, minimize operational errors and ensure the quality of catering. Thirdly, we should standardize and monitor all the processes in the kitchen, so that every link in the production process can meet the standards, strictly regulate the chef's work, and scientifically count the quality and quantity of dishes. Fourthly, the hotel should formulate corresponding control measures to ensure the effectiveness of the cost control process, such as responsibility control and key control.

(C) Labor cost control

Labor cost control is essentially the control of employees' wages and other remuneration. Hotels belong to labor-intensive industries to a certain extent, and labor cost is an important cost in the total cost, which exists at any stage of hotel development. In order to reduce hotel costs, measures such as reducing employees' wages and layoffs are not feasible, and labor productivity must be improved. Whether the hotel's labor cost is reasonable is mainly reflected in two indicators, one is the per capita output value, and the other is the employee salary cost included in the turnover of 100 yuan. Generally, the higher the per capita output value of hotels, the higher the labor productivity and the more reasonable the labor cost. The smaller the labor cost per 100 yuan turnover, the higher the rationality of labor cost. Therefore, the core of labor cost control is to improve labor productivity, specifically to improve the labor skills and work initiative and enthusiasm of hotel employees.

(D) Energy cost control

Energy cost control mainly depends on saving energy and reducing consumption and improving equipment utilization. In the hotel operation, the cost of all kinds of energy is not a small sum, among which electricity, water, gas and heating are all important expenses. Therefore, on the premise of ensuring service quality, reducing energy consumption is also an important way for hotels to reduce operation and management costs. At the same time, hotels are capital-intensive industries to a certain extent, and a large amount of funds are deposited on fixed assets. All kinds of machinery and equipment are the key to hotel production. Hotel equipment costs are mainly manifested in operating expenses and depreciation expenses, especially equipment depreciation plays an important role in hotel costs. In order to reduce the cost of equipment, hotels must improve the utilization rate of equipment, thus reducing the average fixed cost and increasing economic benefits.

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