How to do well the management and cost control of hotel laundry room

First, the standard cost allocation method

The standard cost allocation method is a method to allocate the washing cost according to the unit standard cost of various clothes and fabrics and their washing capacity. The specific steps are as follows:

1, standard cost formula. Standard cost is the washing cost predicted for the washing department according to a certain method. The washing department can determine the quantity of various fabrics washed by each machine each time, the cost of labor and materials consumed, and calculate the unit standard cost through testing. For the sake of simplicity, we can choose a cloth with a large amount of washing as the standard cloth (such as towel) and set the coefficient of the standard cloth as "1". Through the ratio of each set of standard washable cloth to each set of various washable cloth, we can convert the coefficients of various cloth blocks. The standard cost of each washing can be obtained by multiplying the unit standard cost of standard cloth by the coefficients of various pieces of cloth.

2. Washing quantity statistics. At the end of each month, the number of clothes washed by guests can be counted according to the laundry invoice, and the number of cloth washed by various departments of the hotel can be counted according to the internal washing list.

3. Calculation and distribution of internal washing cost. According to the washing quantity of various pieces of cloth in internal departments, the unit standard cost of various pieces of cloth is multiplied respectively to calculate the washing cost of each department and transfer it to the relevant departments.

4. Guest laundry expenses. The guest's current laundry cost is equal to the actual laundry cost of the current laundry department minus the transfer amount of the internal laundry cost.

The standard cost allocation method uses fixed standards, which simplifies the cost calculation procedure and improves the calculation speed. Because the standard of monthly expenses remains unchanged, all departments of the hotel can compare the occurrence of washing expenses in different periods and find ways to reduce them. However, because the internal washing cost is transferred according to the standard cost, the difference between the standard cost and the actual cost in each period will affect the guest washing cost in the current period. Therefore, the influence degree of this difference should be considered when analyzing the operation of washing department.

Second, the actual cost allocation method (using ACCESS database)

The actual cost allocation method is a method to calculate the allocation of washing cost according to the quantity of clothes and cloth and the predetermined price. The specific steps are as follows:

1, laundry statistics. According to the classification of departments, count the number of laundry and cloth pieces in this period ("guest clothes" is also a department).

2. Formulate the distribution ratio. According to the washing amount of a certain kind of cloth (clothing) multiplied by the peer price of this kind of cloth (clothing), the washing amount of this kind of cloth (clothing) in the current month calculated by the washing department according to the peer price is obtained. By analogy, we can calculate the total washing amount of various fabrics (clothes) in that month. The percentage of the washing amount of each garment (clothing) calculated by peer price to the total washing amount calculated by peer price is the proportion that each garment (clothing) should share the washing cost.

3. Calculation and distribution of washing cost. The washing cost of each kind of clothes is equal to the total washing cost of the month multiplied by the proportion of washing cost that each kind of clothes should share. Then sum up and calculate the washing expenses that each department should share in the month and transfer them to the expenses of each department.

4. Guest laundry expenses. Guest laundry fee is equal to the total laundry fee of the current month minus the transfer amount of internal department laundry fee. It is also equal to the total washing cost of the month multiplied by the proportion of the washing cost that the guests should share.

The actual cost allocation method can reflect the real washing cost of the current month, but its calculation is complicated and the monthly unit cost is different. I use my own ACCESS database to input departments, varieties and quantities, and let the computer tell us the results. By comparing the price differences in different periods, the purpose of monitoring expenses is achieved.