What does the hotel operating cost include?

The cost of a hotel includes two aspects: operating cost and period cost. All kinds of direct expenses and expenses incurred in the production and operation of providing various services to the society belong to the operating cost of the hotel, and all expenses not included in the operating cost are the period expenses of the hotel.

I. Division and determination of hotel operating costs and period expenses:

(1) Division and determination of operating costs

According to the operating characteristics and operating costs of the hotel, it mainly includes the procurement cost of direct materials.

1, direct material cost:

The direct materials in hotel management mainly refer to the consumption of various raw materials, such as chicken, spices, ingredients, etc., in the food processing and management process of the catering department. Among them, raw materials: auxiliary raw materials used to make various catering products, generally mainly vegetables and dry goods; Seasoning: it is a seasoning material used to make various diets, such as oil, salt and sauce.

According to the new system, the labor costs of hotel departments (including the catering department) are directly included in the department expenses, and there is no need to share the operating costs.

2, the commodity purchase price cost:

The cost of purchasing goods mainly refers to the price of goods purchased for sale and related expenses. Divided into: the purchase price cost of domestic purchased commodity grain and the purchase price cost of foreign purchased commodity. The purchase price cost of domestic purchased goods refers to the actual purchase cost of goods, excluding all kinds of formalities and transportation expenses incurred in purchasing commodity grain and other timely purchase expenses; The purchase cost of goods purchased abroad is the original price of the goods based on CIF plus sea freight and insurance premium, plus the taxes and fees that need to be paid during the import process of the goods, such as import duties, import product taxes, purchase foreign exchange spreads, etc.

(two) the division and determination of the period expenses.

The hotel's period expenses include operating expenses, management expenses and financial expenses, which are directly included in the current profits and losses and compensated from the hotel's current operating income.

1. Operating expenses:

Operating expenses refer to the expenses incurred by various business departments of the hotel in the course of operation. According to the provisions of the new system, the operating expenses of hotels generally include the following aspects:

(1) Transportation fee: refers to the transportation fee and fuel fee of the inventory and goods purchased by the hotel.

(2) Insurance premium: refers to the property insurance premium paid by the hotel to insure with the insurance company.

(3) Fuel cost: refers to the fuel cost consumed by the hotel catering department in the process of processing catering products.

(4) Water and electricity charges: refers to the water and electricity charges consumed by various business departments of the hotel in the course of operation.

(5) Advertising fee: refers to the advertising fee and publicity fee that the hotel should pay for advertising.

(6) Travel expenses: refers to the expenses required by the staff of various business departments of the hotel for business trips.

(7) Washing fee: refers to the expenses incurred by various business departments of the hotel to wash work clothes for employees.

(8) Amortization of low-value consumables: refers to the cost allocation made by various business departments of the hotel when collecting low-value consumables.

(9) Material consumption: refers to the expenses incurred by the hotel business department when collecting materials and supplies. Materials and supplies include some daily necessities in guest rooms and restaurants (such as knitwear, tableware, plastic products, sanitary products, printed matter, etc.). ), office supplies (such as office stationery, paper, etc. ), as well as materials and spare parts for daily maintenance. Maintenance expenses incurred by various business departments are also recorded here.

(10) The salaries and welfare expenses of business personnel refer to the salaries and welfare expenses of the personnel directly engaged in business service activities in various business departments of the hotel, including salaries, bonuses, allowances and subsidies.

(1 1) working meals: refers to the working meals provided by tourist hotels to the staff of various business departments according to regulations.

(12) clothing expenses: refers to the expenses incurred by tourist hotels in making work clothes for staff of various business departments according to regulations.

(13) Other expenses related to various business departments.

2. Management fee

Management expenses refer to the expenses incurred by the hotel for organizing and managing business activities, as well as the expenses that are not easily shared and should be borne by the hotel, including:

(1) Company expenses: refers to the salary, welfare expenses, working meals, clothing expenses, office expenses, conference expenses, travel expenses, amortization of low-value consumables and other management expenses of the hotel administration department.

(2) Trade union funds: refers to the expenses drawn from 2% of the total wages of employees and charged to the cost.

(3) Employee education funds: refers to the expenses that are drawn from 2% of the total wages of employees and charged to the cost.

(4) Board funds: refers to various expenses incurred by the board of directors and directors of the highest authority in the hotel to perform various functions, including travel expenses and conference fees.

(5) Tax: refers to the property tax, vehicle and vessel use tax, land use tax and stamp duty collected by the hotel according to regulations.

(6) Fuel cost: refers to various fuel costs consumed by the management department.

(7) Utilities: refers to the office utilities of the management department.

(8) Depreciation expense: refers to the depreciation expense of all fixed assets of the hotel.

(9) Repair expenses: refers to all repair expenses of the hotel except the business department.

(10) Amortization of start-up expenses: refers to the expenses incurred in the process of hotel preparation, which are amortized according to the stipulated amortization period.

(1 1) Entertainment expenses: refers to all kinds of business entertainment expenses paid by the hotel in the process of business communication, which are controlled according to a certain proportion of the annual net operating income.

(12) Inventory shortage and damage: refers to inventory shortage and net profit loss of damaged inventory. Excluding the non-loss part.

(13) All other expenses incurred in organizing and managing hotel sales staff activities.

3. Financial expenses

Financial expenses refer to the expenses incurred by the hotel in raising funds to solve the problem of capital turnover in the process of passing through the sales staff. Including interest (minus interest income), exchange losses (minus exchange gains), fees of financial institutions, etc.

Two, the hotel operating costs, cost accounting during this period.

According to the accrual basis principle, hotel operating cost accounting strictly distinguishes the boundaries between current cost and next cost, direct cost and indirect cost, and sets up accounts according to each business department.

(A) enterprise cost accounting

The operating cost of the hotel is accounted by the operating cost account.

Catering cost accounting

Hotel catering costs are actually raw materials, ingredients, regulators and costs consumed by catering departments in the processing of catering products. The accounting of catering cost is carried out through the "operating cost" account, and the accounting period is every ten days. The accounting period from the beginning of each month to the last day of the month is used to calculate the total operating cost.