Research On The Cost Control Optimization Of R Hotel

Improving the level of cost control is an important way for enterprises to improve their value.Cost control is particularly important,especially in the case of external market downturn.R hotel is a four star hotel located in the high-end hospitality category,at the beginning of the establishment,hotel has won the praise of customers and the industry by virtue of its international management model,innovative business philosophy and personalized service.But with the introduction of anti-corruption policies,significantly reduced the amount of “Three funds”,coupled with the recent expansion of the number of hotels,to stand out against the background of unfavorable factors and gain advantages in the competition,the hotel need to excavate potential from within.Using strategic means to reduce costs and fees,striving for greater profit space.It can be said that the cost control determines the ability to resist external risks.The course of the study used literature research method,investigation research method,case studies method and other methods,made an in-depth analysis of the cost control problems in the hotel from two aspects of qualitative and quantitative.This article starts with three aspects of R hotel's cost control as daily operation,labor costs and energy consumption,finds that R hotel has many issues in the daily operation.Such as the procurement management system is not perfect,the cost of storage capacity is weak,food and beverage cost analysis is not in place.At the same time,two aspects of the labor costs and energy consumption are not effectively controlled.Further analysis has been carried out on these issues,it is found that the procurement management system is not perfect because there are loopholes in the management of suppliers,and the procurement process is lack of planning.Storage cost control ability is weak because the inventory turnover ratio is low.Food and beverage cost analysis is not in place is mainly resulted by extensive cost accounting pattern and too much randomness in feeding.High expense of the labor costs related to high staff turnover and redundant personnel in food and beverage department.In addition,energy consumption costs can't be effectively controlled.The most fundamental reason is that the management and staff does not pay enough attention to it.Aimed at these problems,the article puts forward the establishment of supplier access and performance evaluation system,uses ABC classification,Quantitative order method,Periodic order method,Standard cost method,adopts these measures to improve the cost control of each specific link.From the overall level,it is necessary to strengthen the construction of the hotel information system and the construction of cost budget analysis and evaluation system,in order to provide scientific and detailed management recommendations for the hotel cost control.