hotel cost management discussion（酒店成本管理的讨论）.docVIP

Hotel Cost Management Discussion First, China’s hotel management thesis “target =“ _blank “gt; 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 c