Research On Cost Control Of Yongshun Minority Hotel

In recent years,with the continuous improvement of people's living standard and consumption level,the hotel industry in our country is booming rapidly.At the same time,hotel industry becoming increasingly competitive.Faced with unprecedented opportunities and challenges,only the effective use of their resources and the formation of their own competitive advantage,can stand out in the fierce competition.Although there are individual differences,Strengthen the cost control to reduce the hotel's operating costs become the consensus of many hotels.The same is true for small and medium privately operated hotels However,because of the relatively small size of the enterprise,less registered capitald and floating capital,how to make use of the limited resources to carry on the effective cost control is an urgent problem to be solved in the cost control of small and medium privately operated hotels.This paper is based on the standard cost control theory and value chain cost control theory,analyzes the current situation of cost control in Yongshun Minority Hotels.The problems found in the cost control of Yongshun Minority Hotel are as follows:lack of control on raw materials procurement,low efficiency of warehouse management,lack of food and beverage control standards,unrefined control of room cost,neglect labor cost control,and insufficient energy cost control.And find out the main reason of cost out of control:weak cost control consciousness of hotel staff,imperfect internal cost control system,the lower informationization level,and lack of restraint and incentive in cost control.To solve these problems and causes,this paper takes the value chain as a clue,from the processes of procurement,service and sales,puts forward the concrete measures to improve the cost control by combining the internal and external value chain.In the procurement process,Yongshun Minority Hotel should establish purchasing plan based on the detailed information,improve the purchasing standards,and link the purchasing value chain with the suppliers and inventory management.In the service process,Yongshun Minority Hotel should set up the standard cost system of food and beverage,improve the quality standards of the labor cost,refine the rooms cost and establish a clear energy consumption plan and energy cost reward and punishment system.In the sales process,Yongshun Minority Hotel should establish strategic alliance with related enterprises,set up sales network management system,and strengthen customer relationship maintenance.At the same time,Yongshun Minority Hotel should strengthen the staff cost control consciousness,establish the cost control responsibility system and cost constraint and incentive mechanism,and improve the information level of the hotel cost control,in order to ensure the smooth implementation of cost control improvement measures.These cost control improvement programs can minimize operating costs and promote the overall economic benefits of Yongshun Minority Hotel.