通辽市荣达酒店成本费用管理存在的问题及对策建议.pdfVIP

Abstract With the rapid development of Chinas economy, the internal competition in Chinas hotel industry is becoming more and more fierce. In order to be able to integrate with the excellent foreign hotel management mode, Chinas hotel industry should tap its own internal potential, reduce operating costs and improve hotel operation efficiency. In order to resist the risk impact brought by other factors, realize low cost and efficient operation, the hotel enterprise must establish a perfect cost management system, strict cost control process and effective cost supervision mechanism. Taking Tongliao Rongda Hotel Management Co., Ltd as an example, the first part is a summary of the whole article, introducing the theoretical definition of hotel cost management. The second part is a detailed description of Tongliao Rongda hotels general situation, the internal position composition of the financial department, the current situation of hotel cost in 2019, and the hotel cost Budget, accounting, control, supervision and other status quo. The third part points out a series of problems existing in the cost management of the hotel, including: the budget system of the cost of the hotel is not perfect, the management effect is not good; the cost management method is backward, the accounting is not ideal; the cost control is not strict, the waste is serious; the cost assessment system is not perfect, the enthusiasm of staff to reduce the cost is not high. The fourth part is the countermeasures and suggestions for the problems raised in the previous section, mainly including: establishing and improving the cost budget management system, improving the cost management effect; clarifying the cost strategic