酒店成本控制【外文翻译】

'外文翻译原文HotelCostControlMaterialSource:ContemporaryHospitalityManagementAuthor:CharlesTHorngren,GeorgeFosterCostcontrolmanagementisanimportantcomponentofcostcontrolisnecessarytostrengthentheneedforthecostofdoingbusinesscontrolthemeaningoftheprinciplesofcostcontrolanalysis,atthesametimethehotelindustryneedstounderstandthespecificdetailsofcostcontrol,ItalyJustice.Costcontrolthroughthetheoryandthehotelindustrytoacombinationofcostcontrolanalysis,tobetterguidethecostofthehotelindustrycontrolpractice.Costcontroliscostandcontroltwocontentcomposite.Costistoachieveaspecificeconomicpurposeoftheconsumptionoccursfees;controliscontrolledbychangingtheconstituentelementsoftheobjectoritsconstituentelementsofthelinkbetweenthewaytoacertainheadstandardoperationprocess.Costcontrolcostmanagementiscost,aswellastheformationoftheoccurrenceandimpactofthecostofthevariousfactorsandconditionsimposedbytheimpactoftheinitiativeinordertoachieveoptimalcostandareasonablecosttoensurethatanactofcompensation.Hotelindustryinthehardwarefacilitieshasreachedaveryhighlevelafter20yearsofdevelopment,buttherearestillmanyproblems.Thetraditionalcostcontrolforthehotelindustrycannotmeetthecurrentneedsofdevelopment,andstrategiccontrolinthehotelindustrycameintobeing.Theuniqueadvantageofstrategycostcontrolcomparedwiththetraditionalcostcontrol,including:extraversion,competitive,long-term,sustainedandcomprehensive.Valuechainisamajortoolforstrategiccostcontrol,throughitsvaluechainanalysis,andoptimizesthebusinessvaluechaintoachievebusinesscostcontrol,inordertoenhancetheircompetitiveadvantagement.Asamanager,theyanalyzechainattheangleofthestrategycost.Theyshouldnotonlyfocusontheinternalvaluechainoptimization,buthavetopayattentiontothecoordinationofexternalvaluechain.Thehospitalityindustryandtheeconomyasawhole,gratefully,havereboundedfromastringofdifficultyears.Thisisgoodnewsforoperatorswhohaveworkedhardandmadethetoughdecisionstoadjusttheirbusinessplansandforthe7 companiesthatsupportthem.AttheAmericasLodgingInvestmentSummitinJanuary,panelistsobservedthatthecurrentpositivemarketcycleiscreatinganexcellentopportunityformanagementcompaniestoperform,buttheyalsonotedthatstrongoperationalcontrolsstillarenecessary.Marginsarestillunderpressure,andintelligentmanagementofexpensesandcostsneedstocontinue.ToquoteStephenBollenbach,co-chairmanandC.E.O.ofHiltonHotelsCorp.,"Operationalexcellenceiscritical."Numerousexpenses,suchasinsurancecosts,laborandutilities,didnottakeabreakduringthedownturnandcontinuetorequireconstantattention.Manycompaniesarewiselyredoublingtheireffortstomonitorexpensesandmanagecosts.Someareappointingexecutivestohandlethejob;othersareautomatingtheexpenseanalysisprocesswithsophisticatedtechnologyborrowedfromotherindustries.Whenhospitalitycompaniesadaptcost-controlsolutionsprovenelsewheretoimprovethebottomline,thistypeofplagiarismisagoodthing.Hotelcostcontrolisthecostofhotelmanagersinaccordancewiththecostoftheforecastmade,decision-makingandprogramtoidentifyhotelasthecontrolobjectives,andthroughacertaindegreeofcostcontrolmethodstocontrolcosts,thecostofthedirectionasexpected.Thiscontrolisasystematicproject,severalbasicelements:thecontrolobjectives,controlofthemaincontrolobjectorcontroltargets,costcontrolinformation,controllinks,andothermeansofcontrol.Costcontrolforhoteloperatorsisofgreatimportance,mainlyinthefollowingareas:Firstofall,allowlow-costhotelinthedevelopmentofgreaterpriceflexibility.Forattackordefenseagainstthepricewarcanbeattractiveinpricefromthecompetitorstowinmarketshare,toexpandsales;tothemoresuccessfultheopponent"sattackavarietyofcompetitivestrategies,exceedtheaveragelevelofaccesstomorethanprofits.Second,low-costhotelscanattractmorecustomers,expandsalesandmarketshare.Low-costishoteldevelopmentoflow-costbasis,whilethelow-costbasetomaintainandevenimprovestheoriginalproductorservicequalityfortheformerof.Thatmaintainandevenimprovethequalityoftheoriginallowpriceisboundtoattractmorecustomers.Ontheotherhand,enterpriseslowprices,relativetootherenterprisesmadeaprofitmarginthereisabig,easilyreachedwiththecustomerwassatisfiedwithboththepriceoftheagreement,toconsolidateandmaintainthemarketshareofexistingmarketpositionandbusinesspurpose.Third,thehotel"slow-costpricesforrawmaterialstohavegreatercapacity,and7 atthesametimeinthelargerprofitmarginstodealwithallkindsofinstabilityintheframeworkoftheeconomicimpactoffactors.Fourth,low-costentrybarriersaretheformationofindustryanimportantfactor.Low-costhotelstopreventpotentialentrantsintothehotelmarketsegmentsinordertomaintainthecompetitivepositionoftheexistinghotel.Enterprisesintheconstructionofthesystemandmethodsofcostcontrolatthesametime,inordertoplaytheroleofgoodcostcontrol,costcontrolobjectives,shallbesubjecttosuchbasicprinciples:theprincipleoftimeliness,principlesofconservation,andtheprincipleofcombiningeachothercoordinationprinciples.Theprincipleoftimeliness.Timelinessreferstotheprincipleofcost-controlsystemcanreflecttheprocessofcostcontrolandtheactualthehotelindustrycostcontrolstudystandarddeviationbetweenthecontrolsothatitcaneliminatethedeviationintime,backtonormal.Whenthecostofthedeviationofthecontrolsystemandnottodetectandtakemeasurestocorrect,thelongertheinterval,businessessuffergreatereconomiclosses.Therefore,costcontrolintheprocess,thedeviationshouldbecorrectedinordertoreducethelossofout-of-controlperiod.Theprincipleofco-ordination.Costcontrolisasystematicproject,sinceitisasystematicproject,whichwillinvolvecorporatethevariousdepartments,eachtradeunion.Worktodoagoodjobofcostcontrol,costmanagementaloneisnotenougheffort.Attheworkoftheimplementationofcostcontrol,costmanagementtoenhancecommunicationwithotherdepartmentstoensurecostcontrolworkachievesthisgoal.Costcontrolarepartofthefinancialmanagementofenterprises.Ingeneral,peoplethinkthat"cost","Finance"Workisonlyamatteroffinancialpersonnel.However,itisAsmentionedabove,thecostoftheoperationtookplaceinthehoteleveryaspectofcostcontrolthroughoutthebusinessandalwayswillbe.Financialofficeristhesubjectofcostcontrol,butcostcontrol,includingnotjustthemainbodyofthehotel"sfinancialstaff,includingseniormanagementofhoteldepartmentmanagersand,moreimportantly,alsoincludesthemajorityofhotelemployees,havefullcontrolofcosts.Theelementsofcost,thedrivingforcesscatteredinvariousdepartments,thevariousproductionprocesses.Implementationofcostcontrolmustbecontroloftheentireprocessofproductionandoperation,anyoneindividual"seffortsandunilateralmeasuresaredifficulttoplaysothattheeffectivenessofcostcontrol.Anycostsinvolvedinoperatingactivitiesoccurredinthestaffshouldbethemaincostcontrol.Almostallthehotelstaff,fromgeneralmanagerdowntothegeneralstaff,aswellasthemanagementoffunctional7 departmentsshouldbethesubjectofcostcontrol,costcontrolthatembodiestheprinciplesoffullparticipation.Specifically,themainbodyofthehotelcostcontrolshouldinclude:(l)theproductionandoperationofhotelactivitiesofseniormanagementdecision-makingpower,suchashotelgeneralmanager;(2)inaccordancewiththeprincipleoftheresponsibilityofmanagementandmanagementauthorityofthedepartment,responsibleforallaspectsofthedepartmentmanagers,suchashotelmanager,cateringmanager,procurementmanager,logisticsmanagerandsoon;(3)toengageincostaccountingandcostcontrolofspecializedfinancialofficer;(4)themajorityofhotelworkers,Theyarethebackboneofthehotelcostcontrol,costcontrolisgoodorbadandwhetherthelargenumberofemployeesactivelyinvolvedincostcontroleffortstoreducethecostofanextremelycloserelationship.Costcontrolisthecoreofmodernenterprisecontent,theestablishmentofaneffectivecostcontroltoimproveeconomicefficiencyandcompetitivenessofenterprisesofgreatsignificance,forthestarhotelindustry,isalsotrue.Thelevelofcost-starhoteldirectlytodeterminewhetherthehotelproductsandservicesofthepricelevel.Inahighlycompetitivetourismmarket,hotelsneedtocompete,oftenastrategytoreduce,thepricewar.Ifalowerlevelofhotelcosts,productpriceswillbelowerthere;ifthecostofahigherlevel,theinevitablehigherpricesoftheirproducts,ifthehotelinsuchcircumstancestocarryoutlow-pricecompetitionwillbeinadangeroussituation.Therefore,starhotelinordertoimprovetheirmarketcompetitiveness,enhanceeconomicefficiency,wemustdesignascientificsystemofcostcontrolandtoensuretheireffectiveoperation,inordertoachievelowercosts,reducewasteandsaveresources.Hotelcostcontrolapproachusuallyincludesthedevelopmentofcostandcosttargets,forecastandbudgetcosts,totakeconcretemeasurestocontrolsuchactivities.Starhotelestablishmentofeffectivecost-controlmechanismsshouldbeestablishedtooperatethewholeprocessofcostcontrolmechanisms,theestablishmentofacomprehensiveanalysisofcost-controlmechanismsandinitiatives.Starhotelinthecostofoperatingtheentireprocessincludingmaterialprocurementcosts,inventorystoragecosts,foodandbeverageprocessingcostsoffoodproduction,hoteloperationandmanagementcosts,laborcosts,suchashotel,so-starhoteltodoagoodjobofcostcontrolisnotonlyfromtheworkofafewWehavetostrengthenitscontroloverexpenditure.7 译文酒店成本控制资料来源:现代酒店管理作者：CharlesTHorngren,GeorgeFoster酒店成本控制是企业管理的一个重要组成部分，要强化成本控制，必须对企业成本控制的含义、成本控制的原则进行分析，同时还需了解酒店业成本控制的具体内容、意义。通过将成本控制理论与酒店业成本控制相结合来分析，才能更好地指导酒店业成本控制的实践。成本控制是由成本与控制两个复合而成。成本是为实现特定经济目的而发生的耗费;控制是通过改变控制对象的构成要素或其构成要素之间的联系方式，使其按一定目标运行的过程。成本控制便是成本管理者对成本的发生和形成过程以及影响成本的各种因素和条件施加主动的影响，以实现最优成本和保证合理的成本补偿的一种行为。酒店业经过20多年的发展在硬件设施上已经达到了相当高的水平,但仍然存在许多问题.传统的成本控制方法已不能满足目前酒店业发展的需要,战略成本在酒店业成本控制中应运而生.战略成本控制与传统控制相比有其特有的优势,包括:外向性,竞争性,长期性,持续性,全面性.价值链又是战略成本控制的主要工具,它通过价值链分析,优化企业价值链以达到控制企业成本,提高企业竞争优势的目的.管理者站在战略成本的高度上,分析基于价值链的成本控制,既要注重内部价值链的优化又要注重外部价值链的协调.酒店业与经济密不可分,值得感谢的是,终于度过了非常艰难的一年.这是个好消息,对于辛勤劳动的运营商来说,他们做出了艰难的决定来调整他们的商业计划,终于得到公司的支持。美国首脑会议在1月份举行，小组成员指出，目前的积极的市场周期正在给管理者创造一个良好的机会，但他们也指出，强有力的运营控制仍然是必要的。利润率仍然面临压力，费用与成本仍然需要明智的管理.引用希尔顿酒店集团的主席兼首席执行官史蒂芬博伦巴赫的话“完善的运营是至关重要的”许多开支，如保险费用，劳动力成本和杂项费用，折旧费用，继续需要不断的关注。许多公司都明智地加倍努力，以监测费用和管理成本。有些管理高层;采取自我分析过程与先进的技术，借用其他行业来总结经验。当酒店业适应成本控制解决方案，证明在其他地方，以改善底线，这种类型的借鉴是一件好事。7 酒店成本控制是酒店成本管理者根据所做的成本预测、决策和计划，确定酒店成本控制目标，并通过一定的成本控制方法控制成本，使成本按预期的方向发展。酒店成本控制是一个系统工程，由几个基本要素构成:控制目标、控制主体、控制客体或控制对象、成本控制信息、控制环节、控制手段等。成本控制对于酒店经营来说具有重要意义，主要表现在以下几个方面:首先，低成本可以使酒店在制定价格方面具有更大的灵活性。在价格基础上对竞争对手进行攻击或防御的价格战，可用有诱惑力的价格从竞争对手中夺取市场占有率、以扩大销售量;向较为成功的对手的各种竞争战略发起攻击，可以获得超出平均水平以上的利润。其次，低成本可以使酒店争取更多的顾客，扩大销售量和市场占有率。低成本是酒店制定低价格的基础，而低成本又是以保持甚至提高产品或服务的原有质量为前提的。这种保持甚至提高原有质量的低价格必然吸引更多的顾客。另一方面，由于企业的低价格，相对其他企业而一言存在较大的边际利润，因而容易同顾客达成双方都比较满意的价格协议，达到巩固和维护现有市场占有率和企业市场地位目的。第三，酒店的低成本使其对原材料价格上涨具有较大承受能力，同时能够在较大边际利润范围内应对各种不稳定的经济因素所带来的影响。第四，低成本是形成产业进入壁垒的一个重要因素。酒店的低成本可以防止潜在进入者进入该酒店的细分市场，从而维持酒店现有竞争地位。企业在构建成本控制体系和方法的同时，为了发挥好成本控制的作用，实现成本控制目标，应遵守这样一些基本原则:及时性原则、节约性原则、相结合原则、互相协调原则、及时性原则。及时性原则是指成本控制系统能及时反映成本控制过程中实际发生与酒店业成本控制问题研究控制标准之间的偏差，使之能及时消除偏差，恢复正常。当成本控制系统中出现偏差而没有及时发现并采取措施予以纠正时，间隔越长，企业遭受的经济损失就越大。因此,在成本控制过程中，应及时纠正偏差，以减少失控期间的损失。互相协调的原则。成本控制是一项系统工程，既然是一项系统工程，就会涉及企业的各个部门、每个职工。要做好成本控制工作，仅靠成本管理部门的努力是不够的。在实施成本控制工作中，成本管理部门要加强与其他部门沟通协作，确保成本控制工作能实现目标。成本控制属于企业财务管理的一部分。一般来说，人们都认为“成本”、“财务”7 方面的工作只是财务人员的事。但正如前所述，成本发生在酒店经营的每一个环节，成本控制也将贯穿经营始终。财务人员的确是成本控制的主体，但成本控制的主体绝不仅仅包括酒店的财务人员，还包括酒店高层管理人员和部门管理人员，更重要的还包括广大酒店职工，成本控制具有全员性。影响成本的各项要素、各项动因分散在各个部门、各个生产环节。实施成本控制必须要控制企业的整个生产经营过程，任何一种单项措施与单方面的努力都难以使成本控制起到实效。凡是参与发生成本的经营活动的人员都应该是成本控制主体。酒店内几乎所有人员，上至总经理、下至普通员工，以及各个职能部门的管理人员都应该是成本控制的主体，这体现了成本控制的全员参与原则。具体来说，酒店成本控制的主体应包括:(l)对酒店各项生产经营活动有决策权的高层管理者，如酒店总经理;(2)按责任管理原则和管理权限，对各部门、各环节负有责任的部门管理者，如客房部经理、餐饮部经理、采购部经理、后勤部经理等等;(3)从事专门成本核算和成本控制的财务人员;(4)广大酒店职工，他们是酒店成本控制的中坚力量，成本控制的好坏与广大职工是否积极参与成本控制、努力降低成本有极其密切的关系。成本控制是现代企业经营的核心内容，建立有效的成本控制对提高企业经济效益和竞争力有重要意义，对于星级酒店业来说，也是如此。星级酒店的成本水平高低，直接决定酒店产品与服务的价格水平。在激烈竞争的旅游市场中，酒店为了竞争的需要，经常采取降低的策略，大打价格战。如果酒店的成本水平较低，产品价格就有定的较低；如果成本水平较高，其产品价格必然较高，如果酒店在这种情况下进行低价竞争，就会处于危险的境地。所以，星级酒店为了提升自身的市场竞争力，提高经济效益，必须设计科学的成本控制体系并保证其有效运行，以达到降低成本、减少浪费、节省资源的目标。星级酒店成本控制通常包括制定成本方针和成本目标、对成本进行预测与预算、采取具体的控制措施等活动。星级酒店建立有效的成本控制机制，应建立经营全过程的成本控制机制，建立成本综合分析和主动控制机制。星级酒店经营全过程的成本具体包括物料采购成本、存货仓储成本、餐饮食品生产加工成本、客房经营与管理成本、酒店人工成本等内容，所以星级酒店做好成本控制的工作既是从在几方面入手，加强其支出的控制。7'