First, China's hotel management thesis "target =" _blank "> cost management problems exist.
(A lack of sound, rigorous cost management system.
Cost budget targets Most hotels do not develop from the early stage of operation cost budget targets, nor issued a consumption quota, or developed very general terms, the cost of extensive management, lack of scientific, reasonable and complete, refined cost management system. Addition, there are a lot of hotel companies do not develop procurement cost budget, food and beverage cost budget, the cash budget, food and beverage cost rate per room consumption of fixed material consumption quota departments, not to mention the preparation of the cash flow budget sheet and profit budget table.
(Second cost management awareness behind.
A lack of cost-conscious and forward-looking strategic planning. Extensive corporate management approach, a narrow range of cost management, the hotel only to limit the scope of the cost management in the direct production process of the customer service process, and the supply and sale of part consider not outside the hotel's value chain is turning a blind eye.
2. Lack of innovative thinking, cost management system failed to fully implement the hotel industry, cost control still remains in the general introduction and elaboration level, not to establish the appropriate cost management framework based on corporate strategic objectives, level employees cost management system pay enough attention.
(Three cost management objects one-sided.
Most hotels will continue to be limited to traditional cost management simple, narrow mode, only the cost of materials, labor, etc. tangible, short-term cost of the project to determine its cost management object, time costs, reputation, costs and other intangible , the lack of long-term projects considered to result in cost management objects of incomplete and one-sided, ignoring the potential loss.
(Four cost management reduced the quality of personnel.
Financial staff of the hotel as the key personnel of the enterprise cost management, the effectiveness of cost management plays a vital role in many hotels, and financial officers of lower status, can not participate in the business decision-making, only as logistical personnel, corporate hotel cost beforehand, things in control just empty talk.Links to free papers Download Center http://eng.hi138.com
Second, the countermeasures to solve the problem of the hotel cost management.
(A perfect introduction, rigorous cost management system.
Modern hotel cost management, strategic cost management should occupy a very important position, that breakthrough the traditional cost management limitations of the current situation at the micro level, the shift to broader areas of the hotel's overall strategy, through a process of internal supplies, external sourcing model, services, product positioning, financial mode of operation, competitors and market environment, such as cost analysis, is conducive to the hotel cost projections, decision-making, in order to correctly select the hotel's business strategy, correct handling of hotel development and strengthen cost management relations, to improve the hotel's overall economic benefits.
(B) update the cost of the concept of reasonable set of institutions.
Purchasing department and the Treasury should be directly under the Ministry of Finance, the Ministry of Finance in charge of directly by the Chief Financial Officer and Chief Financial Officer, it is easy to understand the market in a timely manner, to reduce the operating costs of the hotel, timely adjustment of the varieties and their proportion of the procurement, to prevent misuse of funds and a backlog of material, so that do have the following advantages:
Favor the control of the procurement costs of the hotel. Procurement costs are generally jointly by the Purchasing Department and Finance Department investigation confirmed the purchase requisitions for any one, be sure to fully investigate the implement shop around, and finally decided by the Chief Financial Officer to co-ordinate.
Second, to the regulation of food and beverage cost rate. Catering cost rate is high or low, how to change with the change of the purchase price of the Purchasing Department is closely related to food and beverage cost an exception occurs, the Finance Ministry can immediately respond to analyze inventory turnover rate is abnormal, whether the number of scientific inventory, the second is the analysis of the procurement costs are reasonable, necessary to reduce the variety and quantity of purchases, which the purchase price and food and beverage cost rate adjusted to the appropriate level.
(C develop cost estimates, clear objects and content.
The cost budget cost management control quantify performance only to develop cost estimates for each of the cost of the project to develop scientific, reasonable and complete, refinement indicators, and this assessment, cost control have practical significance., adhere to the principles of science, rationality, integrity, targeted, execution, challenges, and so, if the indicator is too harsh, the practice can not be completed, will lose the motivation to study hard, indicators entered into too loose, it is easy achieve that lost control significance.
(D establish scientific the refinement cost assessment indicators.
Can refer to the same average level of the industry, in conjunction with the hotel's actual, on the basis of the research, establish a reasonable cost, budget management system from the view of the entire life cycle of enterprise, science, refined costing management objectives positioning the main pursuit of continued cost reductions.
(Five mobilize hotel staff initiative to improve the quality of personnel.
The cost of the hotel management is required of all employees to actively participate to complete. Outstanding employees are the most valuable asset of the service-oriented enterprises should play the employees involved in the management and initiative, good human resources management and development, and enhance employee job satisfaction and professionalism, motivate employees to provide customers with quality service.
(The six emphasis on the use of new technologies to reduce energy costs.
The reduction means that the human cost of the high-tech applications and improve the quality of manpower requirements, the hotel should increase the construction and management of information technology to improve operational efficiency, accurately grasp the changes in market demand, strengthen cost management, enhance their competitive advantage.Links to free papers Download Center http://eng.hi138.com