What are the main contents of hotel operating cost accounting?

The operating costs of hotels include operating costs and expenses, which are basically the same as those of ordinary enterprises in accounting subjects, including operating costs, operating expenses, management expenses and financial expenses. The accounting subjects of hotel operating costs are set as follows:

1. Operating costs include raw materials, low-value consumables, beverages, etc.

2. Operating expenses include personnel salaries, energy consumption and depreciation expenses.

3. Management expenses include staff salaries, office expenses, entertainment expenses, travel expenses, training fees, depreciation expenses, etc.

4. Financial expenses refer to loan interest and financial handling fees.