酒店成本控制研究—以北京某五星级酒店为例.doc

酒店成本控制研究—以北京某五星级酒店为例 酒店成本控制研究―以北京某五星级酒店为例 摘 要 酒店是一个高成本、低利润的传统行业。在竞争日渐激烈的酒店行业，我国酒 店业只有努力培养自身能力，才能在内忧外患的限额处境中绝处逢生。因此，成本 控制不仅应该、而且必须成为酒店企业经营和管理中的一项核心内容。本文首先概 述了成本及成本控制的基本概念，阐明了酒店成本控制研究的重要意义，进而从北 京市某酒店入手，介绍该酒店的基本情况，分析该酒店的现有成本控制状况。从供 应环节、生产环节、销售环节，以及整体和精神层面，深入研究，寻找成本控制的 不足。通过调查研究，发现酒店采购、物料消耗、餐饮成本、人员流失、沟通障碍 使酒店产生巨大的成本的问题，并针对发现的问题提出，通过联合招标采购、协调 相关者利益、降低库存量、重点控制酒水、加强内部销售、加强沟通等相应的改进 措施，进一步完善酒店成本控制。现在中国的酒店业已随着时代地发展开始腾飞， 学习先进酒店成熟的经营理念、健全的管理体系，本着扬弃的精神，不断的充实自 身，使我们建设好本国的酒店是时代赋予我们要为之奋斗的艰巨任务。 关键词：I 酒店企业，成本，控制，问题分析 I 酒店成本控制研究―以北京某五星级酒店为例 Abstract As a traditional business, hotel trade is a line of profession with higher cost but lower capital repay. With the intense competition, hotels in china should do their best to cultivate their abilities to enhance the management achievement in order to win the hotel. Just for this, the control of cost not only ought to, but also must be a core of the problems in the hotel management and administration. This paper outlines the costs and the basic concept of cost control, cost control clarify the hotel on the importance of a Beijing hotel and then start on the hotel, the basic situation of the hotels existing cost-control situation. From the supply chain, production processes, marketing links, and the overall and spirit level, in-depth study to find cost-control deficiencies. Through investigation and study, found that the hotel purchase, consumption of materials, food and beverage costs, the loss of personnel, communication barriers so that hotels have a tremendous cost issues, and address the problems identified by, through joint bidding and purchasing, coordination of relevant interests, lower inventories, Critical Control Point Wine, strengthen internal sales, strengthen communication, and other correspon