Can we raise the cost management of Wuhu Guoxin Hotel as an example? The cost management of Hongfan Daping Hotel is a cost to the hotel business activities. Scientific management of series of forecasting, planning, decision-making, accounting, analysis and assessment is systematically carried out. Simply put, it is to plan and control the economic activities of the hotel through cost. The general cost management theory believes that cost management needs to do the following work to carry out cost forecasting, improve the cost planning level, strengthen cost control, and organize cost accounting correctly and timely. Make cost analysis and cost assessment. These are undoubtedly effective management methods. However, we believe that it is not enough to do this in a new situation. It is necessary to adopt new methods and combine some new cost theories to manage hotels more effectively.
The current situation is a test for the survival of the domestic hotel industry. According to the National Tourism Administration, since 1997, the number of star-rated hotels in China has risen rapidly from 57 to 282; the number of star-rated hotels has doubled, reaching an unprecedented 635. Especially after China joined Ding 0, foreign hotels are even more fancy that China's investment environment has expanded to China. For example, Shangri-La Asia Limited is Asia's largest Chinese hotel group, with 16 of its 38 hotels in China. The chain operation of foreign hotel groups in China has pushed the domestic hotel profitability to a very small extent. There is data, now the US hotel is worth 100 yuan per share, 70 is relying on management technology, the management level of the domestic hotel industry is relatively low, the quality of employees is relatively poor, and now every profit, 507. depends on funds, 30 Relying on the epidemic situation requires people to eliminate the panic mentality caused by entering and exiting the hotel. The cost of the hotel is mainly reflected in the human resources procurement energy consumption, maintenance materials consumption and office expenses. From the situation faced by the hotel industry, we believe that the cost management of the hotel should do the following work to implement the cost management of the whole staff. The cost of the hotel occurs in each part of the business process, involving the specific operation of each employee, so it must be implemented. All staff cost management can really achieve results. Is to establish a sense of cost per employee. In the course of business, pay attention to the cost does not exceed the limit, often maintain the lowest level of cost, and strive to reduce the cost to a minimum. If the cost fluctuates greatly, the management department should promptly alert the decision-makers to It attracts the attention of policy makers; it is the center of cost responsibility. Take our Anhui Wuhu Guoxin Hotel as an example. We will dine during the operation. Room entertainment is divided into a number of cost responsibility centers. Any cost that can be controlled by a cost-responsible unit is placed under the responsible unit regardless of the place where it occurs. It is a cost reduction measure that ranks the objects of cost reduction. Order, prioritize, formulate plans and plans, and explore the potential to reduce costs through cost reduction.
The use of high-tech means for cost information management cost information is the information flow related to management in the process of people's business activities. Each level of management personnel must deal with suffocation. After processing, the cost information flow reported by the lower layer to the upper layer is refined at its own layer, and the instruction information conveyed to the lower layer is decomposed at its own layer. Refining and decomposing are more scientific than pure levels, and they require higher levels of technology for cost managers and cost management. For example, the use of the network is indispensable, and other high-tech management methods should be used as much as possible.
Implementing cost efficiency The so-called cost efficiency refers to the item quality indicator that measures the cost-effectiveness from a cost-effective point of view. This indicator is usually reflected in the ratio of the cost of the expenditure period to the operating income, the ratio of the amount to the average capital occupancy, or the ratio of the cost to the profit. The main way to increase cost-effectiveness is to make full use of it. The profit analysis method is used to study the dependence between the business volume cost of each option and the profiter, determine which program is optimal under what circumstances, and select the best solution; actively carry out value engineering activities to explore how Reduce the cost of expenses when the turnover and service quality are the same.
Take Wuhu Guoxin Hotel as an example. In the course of business, we adopt the marginal contribution analysis method to choose the best solution. In other words, in short-term business decisions, fixed costs are usually stable, and only by analyzing the marginal contribution created, you can determine which program is optimal. This is also called profit-making analysis! At the same time, we also adopt the cost factor control method to control the cost, and the depreciation expense of the employee welfare fund extracted from the purchase of fuel outsourcing power wages incurred in the hotel business process. Overhaul fund interest expenses and other expenses. The costs are monitored and controlled on a case-by-case basis. The accounting method was adopted financially. This is because, in the course of business, the operating income is determined at the time of sale, but sometimes it is necessary to defer the operating income to cash when it is stable. Correspondingly, Wuhu Guoxin Hotel has established a responsibility system for accounts receivable, clarifying the authority and responsibility, and separating the approval credit from the marketing department to control the marketing department to increase the turnover regardless of the bad debt losses caused by the credit sales. 0
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