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Research On Cost Control Improvement Of GH Hotel

Posted on:2020-05-02Degree:MasterType:Thesis
Country:ChinaCandidate:S J LiaoFull Text:PDF
GTID:2439330623951473Subject:Accounting
Abstract/Summary:PDF Full Text Request
In recent years,the national living standards and consumption levels have continued to improve,and the hotel industry in China has flourished.At the same time,the competition in China's hotel industry has become increasingly fierce.Faced with many difficulties and opportunities,in order to win competition in the fierce hotel market,only know and use their own advantages and resources.Under such a premise,how to better control costs has become the top priority of most hotels,although the types of hotels on the market are not the same.Luxury hotels are no ex ception.Based on the standard cost control theory and the target cost control theory,this paper analyzes the current cost control status of GH hotel and finds that GH hotel cost control has the following problems: imperfect raw material procurement co ntrol mechanism,inefficient warehouse management,and lack of standard control of catering costs.Neglect labor cost control,energy cost control is weak,and financial costs are too high.Then find out the main reasons for the out-of-control of hotel cost control: weak awareness of total cost control,financial risk in operation,restriction of marketing information level,and lack of cost control constraints and incentive mechanisms.In response to these problems and causes,it is necessary to solve the problem of how to set target costs for hotels.The reasons for the impact are external factors such as the season of tourism,the competitive market,the level of consumption of customers,and internal reasons such as the development of the hotel itself.In the cost control of the catering service,it is necessary to control the management of the inventory;in the process of making the dishes,pay attention to the use and processing of the ingredients,and in the after-sales feedback of the catering service,it is necessary to promptly feedback the customers.Collect to support subsequent cost control.In terms of human resources management,hotels should conduct necessary training for employees in a timely manner,establish an effective performance management system to avoid a large loss of employees.Finally,GH Hotels should change marketing methods,promote the development of their own reservation systems,and enhance user loyalty.Degree,increase operating income,try to pay off the loan in advance,and reduce financial expenses.At the same time,GH hotels should implement comprehensive cost control,so that all departments of the hotel can participate,so that each hotel employee has the awareness of cost control and make suggestions for the hotel to achieve effective cost control.
Keywords/Search Tags:GH hotel, cost control, standard cost
PDF Full Text Request
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