First, the cost of
A broad sense, including the cost of raw materials, wage costs, other costs (including water, electricity, gas, buy tableware, kitchenware costs, damage costs of tableware, cleaning and washing costs, office supplies, bank interest, rental income property, rent, telephone charges, travel etc.) that is:
Cost = direct material + direct labor + other costs
The narrow sense refers only to the hotel costs for the business department may require the purchase of the normal business of the various raw materials costs. Hotels usually refers only to the narrow sense of the cost accounting cost accounting.
Second, the cost of the composition of
Hotel costs generally include direct dial costs, the cost of the Treasury, damage costs (a net loss of inventory) three parts, namely:
Hotel cost = direct dial costs + cost + inventory of the Treasury a net loss of
Material at all hotels have to enter the hotel after receiving the Department of acceptance (of the staff involved in delivery receipt and have the use of department director), after acceptance by the Receiving Department, Ministry of receipt of goods in accordance with the requisitioning department and the nature of the difference between whether or not material to the warehouses, warehousing next to the warehouse receipt, warehousing is not a single under the direct dial directly out to the use of departments.
Refers to a net loss of inventory through field inventory, deposit accounts set points with a few differences. Hotel during the operation because of various reasons, will inevitably lead to inconsistencies in the accounts is, after products such as no I have not received timely billing of money to break the bar drinks are not careful, three waiter, (consumption) cost
Consumption costs would be computed on the basis of the method of extrusion:
Consumption cost = beginning balance + current increase - reduction in the current period - at the end of the balance
Among them, the beginning and end of period balances were up at the end of the current inventory quantity and unit price multiplied by the income increase in the current period, including direct dial, from material and transferred (transfer of goods between the various departments Stubbs), the current reduction of the back refers to happen goods out and allowed to write off part of a very lost.
Four, the cost target
1, gross income is gross profit less direct materials, is the gross profit margin at the proportion of income, meaning income contained unit gross profit
Revenue - Direct Materials
= ×% gross margin
2, the cost of the rate of cost (direct materials) in the proportion of income, that is, units of the income necessary to realize how much cost
Cost rate = ×%
3, the cost of the unit cost of margin can be brought about by gross profit
Revenue - Direct Materials
Cost-profit ratio = ×%
Hotel cost control
p; hotel cost control is the cost for the control of generalized object.
The purpose of the operation input is the smallest biggest profits, profits equal revenues minus costs, income, increase savings are two basic ways to profit, cost control is designed to save expenses, eliminate waste and unnecessary expenses. Can be divided into specific purchase cost control, operating cost control, logistics, cost control is in three parts.
First, the purchase cost control
Purchase cost control is to purchase quantity and unit price of the stock control, focus on the purchase of the unit price control. The actual situation in each department will be the root of the procurement department to apply for the required goods in the form set out the name, purchase quantity, specifications and so on, by the Purchasing Department Tour price, procurement price of the Department of visits, the good market price to fill up the hotel was the total Manager (or the person in charge) for approval by the General Manager for approval before purchase. Department for the production of goods and materials must be used every day (such as vegetables, fruits, meat, food materials, etc.), can be first and the cost of the procurement department, production department to carry out market research staff, post-production department, the cost of the Department, Purchasing Department in suppliers to develop "quotation" and higher-level approval by the hotel after the signing of the entry into force, produced under the department of procurement in accordance with the actual requirements of the application to the Purchasing Department, Purchasing Department by the name goods. In particular, it shall do the following:
1, set up to apply for approval of a sound procurement system, eliminate unreasonable, unnecessary blind procurement;
2, set up by the Purchasing Department, the cost of the Department, the Department produced three pricing department, composed of group director, production department regularly required the hotel to carry out market research material, regular suppliers in the development of "quotation" and put the price as much as possible to the lowest level ;
3, purchasing as much as possible the development of the Department of supplier, so shop around to ensure the goods quality, reduce the purchase price.
Second, operating cost control
Control means operating costs, including the kitchen, bars, business rooms, such as the cost control department. In particular, it shall be:
1, on the drinks, kitchen expensive price of food, rooms used grass cloth, floor, such as the use of tableware study on the use of accounting system of perpetual inventory accounts (ie: at the end of the beginning account balance + deposit = the current stock - current sales, inventory of the net profit or loss = exists - deposit accounts), if盘亏, ordered the person in charge of the compensation in kind;
2, from time to time for the kitchen, bar department to conduct random checks and other products, waste materials investigated and dealt with severely, "cat fight" situation, Kennedy must put an end to waste, theft;
Three, logistics cost control
Logistics cost control refers to the department office supplies, materials, supplies, water, electricity and gas usage control. Shall be:
1, from time to time on the operating point of the water, check the use of electricity and reduce waste;
2, for a variety of office supplies, materials, supplies Strict implementation of the recipients of the examination and approval system should not receive non-approved, waste is prohibited;
3, and supervision of the department using a variety of office supplies, supplies of materials to make the best use possible, TM;
Resolutely put an end to "the public for private use" situation, the prohibition of employees out of the hotel supplies hotel, the prohibition of use of hotel staff Electricity