【毕业论文】酒店成本控制研究—以北京某五星级酒店为例.pdf

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 hotel's 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 corresponding measures for improving and further improve the hotel cost control. China is now the hotel has been developing with the times to take off, study advanced hotel mature business philosophy, a sound management system, in abandoning the spirit of constantly replenish themselves, so that we own the hotel building is entrusted by the times we have to The arduous task of fighting. Key words： hotel business, cost, control, question analysis II 酒店成本控制研究—以北京某五星级酒店为例 目 录 第一章 前言....................................................................................................1 第二章 酒店成本控制概述................................................................................2 2.1 成本费用的概念.................................................................................................2 2.2 成本费用的划分.................................................................................................2 2.3 成本控制及原则.................................................................................................4 2.4 成本控制的过程.................................................................................................5 第三章 某酒店情况概述...................................................................................7 3.1 某酒店性质及管理结构.....................................................................................7 3.2 某酒店收入成本结构.........................................................................................7 第四章 该酒店日常成本的控制.......................................................................11 4.1 采购控制........................................................................................................... 11 4.2 验收、仓储、领发控制...................................................................................13 4.3 生产领用控制...................................................................................................13 4.4 销售控制...........................................................................................................14 第五章 酒店成本控制及现存问题及分析.........................................................15 5.1 酒店采购方面的缺陷.......................................................................................15 5.2 物料消耗方面的漏洞.......................................................................................16 5.3 餐饮高成本低收入的困境...............................................................................17 5.4 人员流动损失...................................................................................................19 5.5 沟通障碍...........................................................................................................20 第六章 酒店成本控制完善办法.......................................................................22 6.1 采购环节改进措施...........................................................................................22 6.2 物料消耗改进措施...........................................................................................22 6.3 加强餐饮费用控制...........................................................................................23 6.4 加强内部销售...................................................................................................23 6.5 加强沟通...........................................................................................................24 第七章 总结.........................................。