What is the operating cost of the hotel?

The costs in a broad sense include raw materials, wages and other expenses (including water, electricity, gas, tableware and kitchenware, broken tableware, cleaning and washing, office supplies, bank interest, rental of leased property, telephone charges, travel expenses, etc.). ), namely:

Cost = direct materials+direct labor+other expenses

In a narrow sense, the cost only refers to the cost of various raw materials purchased by various business departments of the hotel for normal operation. Usually, hotel cost accounting only refers to the narrow sense of cost accounting.

Second, the composition of the cost

Hotel costs generally include direct withdrawal costs, outbound costs and damage costs (net loss of inventory), namely:

Hotel cost = direct withdrawal cost+outbound cost+net loss of inventory.

All hotel materials must be accepted by the receiving department when entering the hotel (the personnel involved in receiving goods are the consignee and the person in charge of the using department). After the acceptance of the receiving department, the receiving department distinguishes whether the materials are put into storage or not according to the picking department and the nature of the materials, and the warehouse receipt is put into storage. Orders that are not put into storage are directly submitted to the using department for use.

The net loss of inventory refers to the difference between the number of inventory and the number of accounts obtained through physical inventory. In the course of hotel operation, due to various reasons, it is inevitable that the accounts do not match the facts. For example, after the product was produced, the bartender accidentally broke the drink, and the waiter calculated the cost.

The calculation of consumption expenses adopts the method of backward calculation:

Consumption cost = opening balance+increase in current period-decrease in current period-ending balance

Among them, the opening balance and ending balance are obtained by multiplying the inventory quantity at the end of the previous period and the inventory quantity at the end of the current period by the unit price respectively. The increase in this period includes direct pull, picking and transfer-in (material transfer between departments), and the decrease in this period refers to the returned, transferred-out and extraordinary loss parts that are allowed to be written off.

Fourth, the cost index

1. Gross profit income minus direct materials is gross profit. Gross profit margin refers to the proportion of gross profit to income, that is, the gross profit contained in unit income.

Direct income material

Gross profit margin = ×%

income

2. Cost rate The proportion of cost (direct materials) in income, that is, how much does it cost to realize unit income?

direct material

Cost rate = ×%

income

3. Cost profit rate Unit cost can bring gross profit.

Direct income material

Cost profit rate = ×%

direct material

Hotel cost control

p； Hotel cost control takes generalized cost as the control object.

The purpose of operation is to get the maximum profit with the minimum investment, and income MINUS cost equals profit. Increasing income and reducing expenditure are two basic ways to increase profits. The purpose of cost control is to save expenditure and put an end to waste and unnecessary expenditure. It can be divided into three parts: purchasing cost control, operating cost control and logistics cost control.