酒店组织和成本对盈利能力的影响..doc

HCM131 Individual assignment English for professional purposes 王晓宁 Annie  Hotel organization chart Analyze whether the cost structure have an impact on profitability As we know from the hotel’s organization structure before. We see the hotels revenue department (division) comes mainly from the Reservations (80% of the revenue from the reservations department), FB, Rooms, and Spa Exercise Room. The other side, cost from Marketing, Security, Finance, Purchasing, Engineering and Human resources department. The hotels profitability is influenced by many factors, such as main business income and its growth rate, financial status, cost, and hotel business risks. To analyze the hotel cost impact on profitability. We should find what constitutes the hotel’s costs. These costs include: human resources cost, low-quality goods consumption and cost of washing, food raw material cost, energy cost, operation and management cost, cost of investment, cost of goods and the business tax. The key cost generally include: room cost, food and beverage cost and project cost. Because we know that some departments when they win big profits at the same time, they will consume large amounts of the cost The cost structure we can see from the hotel is like this. Guest room cost of sales FB cost of sales By observing the cost structure, we found that the hotel cost mostly used for raw materials, low-quality goods consumption and cost of washing and human resources. It is easy to understand, because Consumer Price Index and labor costs is rising which make the hotel cost more on these parts. From next chart, we see fixed cost and variable cost in Rooms and FB. Clearly see that rising sales and fixed cost does not change at the same time, it is more typical in the guest room, because the room is fixed, water and electricity supply, rents are running 24 hours a day. But we found that in the FB department. For various reasons, such as CPI upwards. The hotel spends much mone