The Study on Cost Control in the Food &Beverage Department of Da Lian Liang Yun Hotel

【摘要 (中文/英文)】 大连良运大酒店是合资四星级酒店,目前酒店管理经营处于同业前列,但酒店业市场竞争激烈,如何取得更大的经济效益,在激烈的竞争中脱颖而出,使酒店在竞争中处于有利地位,酒店管理部门不得不开始重新思索酒店管理的思路、办法,探索酒店管理的改革之路。在酒店业走向微利的今天,酒店管理者应该运用战略管理手段降低成本与费用,使企业在日益狭小的市场空间中树立竞争优势,寻求更大的发展空间。经营成本及费用控制的好坏往往是决定企业利润大小的主要因素,有效地控制经营成本及费用是企业经营成功的必然要求。酒店成本及费用项目范围广、涉及的部门多、具有许多不可预知的控制因素,因而控制经营成本尤为重要。 本文从酒店的管理现状入手,通过对餐饮部这个酒店的主要部门运营中成本控制的全面分析,通过对成本控制理论与方法的研究,指出了酒店餐饮成本控制中现存的一些不足。针对酒店在成本控制的各个环节中的问题,结合自身在酒店工作的实际经验,从实施标准成本控制制度这一对策入手对酒店餐饮成本控制提出一些自己的看法,并讨论了标准成本控制制度在良运酒店餐饮成本控制各环节的具体应用。

 Dalian liangyun hotel is four-star joint-venture hotel. Its hotel management is among the top ones in the trade. Anyhow, the market competition in hotel industry is white hot. How to obtain greater economic benefit and outperform in the fierce competition? To make advantageous position, the administrative department of the hotel has to reconsider its way of thinking in the hotel management, further exploring an effective way in the Hotel's reform. Correspondingly, Hotel necessarily faces such a problem as how to use the administrative strategy to reduce he cost and the expenses for having a competitive advantage to the more extensive developing space in he fiercely competitive market where a few profit can be available. Usually, the profit of the enterprise depends mainly on the managing cost and the expenses control. Hence, it is indispensable for the enterprise to efficiently control the managing cost and the expenses in order to succeed in management. The cost and the expenses in the Hotel cover a wide range, concern many fields, and also face the challenge from many unpredictable factors. Therefore, it is very important for the Hotel to control the managing cost. Based on the present administrative situation in the Hotel, by a comprehensive analysis of the cost control in the food&beverage department, one of the main departments in the Hotel, the thesis aims at the relative problems in the cost control, with the help of practical experiences in Hotel, pointing out the existing defects in its cost control, and furthermore giving the views on its cost control.

【关键词 (中文/英文)】 酒店; 餐饮; 成本控制; 标准成本

Hotel; Food&Beverage; Cost Control; Standard Costing