How hotels can improve production efficiency and operational efficiency

Like many industries, to win a business war, you need both talented people and strong strategies, as well as elite soldiers and strong generals.

Driven by market interests and under the pressure of market competition, many companies are facing challenges from all levels of the market.

In the ruthless business world, some companies survive, while others become a thing of the past.

There are many factors that determine victory or defeat, and the factor of production efficiency must not be ignored!

Introduce advanced management theory, reduce costs, improve operating efficiency, start with the hotel's own reform, and provide capital for external competition.

From the perspective of the hotel's own cost structure characteristics, indirect The proportion of costs in total costs continues to increase, and using a single allocation indicator to allocate an increasing number of indirect costs will definitely lead to distortion of cost information. In order to obtain accurate cost information, hotel managers must conduct correct Business decisions must be made by reforming traditional cost accounting methods. Through continuous exploration, it was discovered that activity-based costing can make up for the shortcomings of traditional cost accounting methods due to its own theoretical characteristics, and was discovered by hotel managers.

The activity-based costing method centers on "activities", reflects the causes and consequences of cost occurrence, selects appropriate cost drivers, and reflects the occurrence of activities in a dynamic and changing state. Under the activity-based costing method, enterprises allocate resource consumption to activities through capital drivers

Allocate activity costs to cost objects driven by activity drivers. Application of activity-based costing needs to complete:

Job identification, analysis, classification; determination of resource base; determination of costs Object; select cost drivers,

These four tasks. Activity-based costing, a new cost accounting method, provides hotel managers with more realistic cost information,

Enterprises How to improve production efficiency and increase output? The following 5 suggestions are put forward:

1. To improve production, the system should come first. First of all, enterprises must establish a complete production system to ensure that production follows rules. At the same time, every employee of the company should be required to understand the system by heart.

2. Regular feedback on production status. Through the regular feedback mechanism on work results, employees can be better motivated to work. Mark Graham believes that the annual production status reporting system that many companies have is actually of little use and should be changed to a weekly production reporting system, or even a daily reporting system would be better.

3. Treat people and things with clear rewards and punishments. As the saying goes, "No pain, no gain", employees with high productivity should receive the rewards they deserve. "In some companies, there is a phenomenon that employees with good performance have to take on more work, while employees with poor performance take on less work or easier tasks." "This will definitely dampen the enthusiasm of excellent employees and encourage laziness." ”

4. Tool technology, double optimization. Provide objective conditions for employees to improve productivity. "If you want to do something well, you must first sharpen your tools." Even first-class employees must be faced with second-rate equipment.

5. Motivate employees and pay attention to skills. The usual approach is to use employees' work performance as the selection criterion for incentives, but such measurement indicators are too simple and one-sided. Nowadays, many companies have begun to adopt multi-index evaluation systems including colleague evaluations, customer opinions and other factors to objectively evaluate employees and scientifically motivate employees.