酒店成本控制外文翻译可编辑.docx

酒店成本控制外文翻译可编辑.docx

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酒店成本控制外文翻译可编辑

酒店成本控制外文翻译（可编辑）

酒店成本控制外文翻译

外文翻译

原文

HotelCostControl

MaterialSource:

ContemporaryHospitalityManagement

Author:

CharlesTHorngren,GeorgeFosterCostcontrolmanagementisanimportantcomponentofcostcontrolisnecessarytostrengthentheneedforthecostofdoingbusinesscontrolthemeaningoftheprinciplesofcostcontrolanalysis,atthesametimethehotelindustryneedstounderstandthespecificdetailsofcostcontrol,ItalyJustice.Costcontrolthroughthetheoryandthehotelindustrytoacombinationofcostcontrolanalysis,tobetterguidethecostofthehotelindustrycontrolpracticeCostcontroliscostandcontroltwocontentcomposite.Costistoachieveaspecificeconomicpurposeoftheconsumptionoccursfees;controliscontrolledbychangingtheconstituentelementsoftheobjectoritsconstituentelementsofthelinkbetweenthewaytoacertainheadstandardoperationprocess.Costcontrolcostmanagementiscost,aswellastheformationoftheoccurrenceandimpactofthecostofthevariousfactorsandconditionsimposedbytheimpactoftheinitiativeinordertoachieveoptimalcostandareasonablecosttoensurethatanactof

compensationHotelindustryinthehardwarefacilitieshasreachedaveryhighlevelafter20yearsofdevelopment,buttherearestillmanyproblems.Thetraditionalcostcontrolforthehotelindustrycannotmeetthecurrentneedsofdevelopment,andstrategiccontrolinthehotelindustrycameintobeing.Theuniqueadvantageofstrategycostcontrolcomparedwiththetraditionalcostcontrol,including:

extraversion,competitive,long-term,sustainedandcomprehensive.Valuechainisamajortoolforstrategiccostcontrol,throughitsvaluechainanalysis,andoptimizesthebusinessvaluechaintoachievebusinesscostcontrol,inordertoenhancetheircompetitiveadvantagement.Asamanager,theyanalyzechainattheangleofthestrategycost.Theyshouldnotonlyfocusontheinternalvaluechainoptimization,buthavetopayattentiontothecoordinationofexternalvaluechainThehospitalityindustryandtheeconomyasawhole,gratefully,havereboundedfromastringofdifficultyears.ThisisgoodnewsforoperatorswhohaveworkedhardandmadethetoughdecisionstoadjusttheirbusinessplansandforthecompaniesthatsupportthemAttheAmericasLodgingInvestmentSummitinJanuary,panelistsobservedthatthecurrentpositivemarketcycleiscreatinganexcellentopportunityformanagementcompaniestoperform,buttheyalsonotedthatstrongoperationalcontrolsstillarenecessary.Marginsarestillunderpressure,andintelligentmanagementofexpensesandcostsneedstocontinue.ToquoteStephenBollenbach,co-chairmanandC.E.O.

ofHiltonHotelsCorp.,"Operationalexcellenceiscritical."Numerousexpenses,suchasinsurancecosts,laborandutilities,didnottakeabreakduringthedownturnandcontinuetorequireconstantattention.Manycompaniesarewiselyredoublingtheireffortstomonitorexpensesandmanagecosts.Someareappointingexecutivestohandlethejob;othersareautomatingtheexpenseanalysisprocesswithsophisticatedtechnologyborrowedfromotherindustries.Whenhospitalitycompaniesadaptcost-controlsolutionsprovenelsewheretoimprovethebottomline,thistypeofplagiarismisagoodthingHotelcostcontrolisthecostofhotelmanagersinaccordancewiththecostoftheforecastmade,decision-makingandprogramtoidentifyhotelasthecontrolobjectives,andthroughacertaindegreeofcostcontrolmethodstocontrolcosts,thecostofthedirectionasexpected.Thiscontrolisasystematicproject,severalbasicelements:

thecontrolobjectives,controlofthemaincontrolobjectorcontroltargets,costcontrolinformation,controllinks,andothermeansofcontrolCostcontrolforhoteloperatorsisofgreatimportance,mainlyinthefollowingareas:

Firstofall,allowlow-costhotelinthedevelopmentofgreaterpriceflexibility.Forattackordefenseagainstthepricewarcanbeattractiveinpricefromthecompetitorstowinmarketshare,toexpandsales;tothemoresuccessfultheopponent'sattackavarietyofcompetitivestrategies,exceedtheaveragelevelofaccesstomorethanprofitsSecond,low-costhotelscanattractmorecustomers,

expandsalesandmarketshare.Low-costishoteldevelopmentoflow-costbasis,whilethelow-costbasetomaintainandevenimprovestheoriginalproductorservicequalityfortheformerof.Thatmaintainandevenimprovethequalityoftheoriginallowpriceisboundtoattractmorecustomers.Ontheotherhand,enterpriseslowprices,relativetootherenterprisesmadeaprofitmarginthereisabig,easilyreachedwiththecustomerwassatisfiedwithboththepriceoftheagreement,toconsolidateandmaintainthemarketshareofexistingmarketpositionandbusinesspurposeThird,thehotel'slow-costpricesforrawmaterialstohavegreatercapacity,andatthesametimeinthelargerprofitmarginstodealwithallkindsofinstabilityintheframeworkoftheeconomicimpactoffactorsFourth,low-costentrybarriersaretheformationofindustryanimportantfactor.Low-costhotelstopreventpotentialentrantsintothehotelmarketsegmentsinordertomaintainthecompetitivepositionoftheexistinghotelEnterprisesintheconstructionofthesystemandmethodsofcostcontrolatthesametime,inordertoplaytheroleofgoodcostcontrol,costcontrolobjectives,shallbesubjecttosuchbasicprinciples:

theprincipleoftimeliness,principlesofconservation,andtheprincipleofcombiningeachothercoordinationprinciples.Theprincipleoftimeliness.Timelinessreferstotheprincipleofcost-controlsystemcanreflecttheprocessofcostcontrolandtheactualthehotelindustrycostcontrolstudystandarddeviation

betweenthecontrolsothatitcaneliminatethedeviationintime,backtonormal.Whenthecostofthedeviationofthecontrolsystemandnottodetectandtakemeasurestocorrect,thelongertheinterval,businessessuffergreatereconomiclosses.Therefore,costcontrolintheprocess,thedeviationshouldbecorrectedinordertoreducethelossofout-of-controlperiod.Theprincipleofco-ordination.Costcontrolisasystematicproject,sinceitisasystematicproject,whichwillinvolvecorporatethevariousdepartments,eachtradeunion.Worktodoagoodjobofcostcontrol,costmanagementaloneisnotenougheffort.Attheworkoftheimplementationofcostcontrol,costmanagementtoenhancecommunicationwithotherdepartmentstoensurecostcontrolworkachievesthisgoalCostcontrolarepartofthefinancialmanagementofenterprises.Ingeneral,peoplethinkthat"cost","Finance"Workisonlyamatteroffinancialpersonnel.However,itisAsmentionedabove,thecostoftheoperationtookplaceinthehoteleveryaspectofcostcontrolthroughoutthebusinessandalwayswillbe.Financialofficeristhesubjectofcostcontrol,butcostcontrol,includingnotjustthemainbodyofthehotel'sfinancialstaff,includingseniormanagementofhoteldepartmentmanagersand,moreimportantly,alsoincludesthemajorityofhotelemployees,havefullcontrolofcosts.Theelementsofcost,thedrivingforcesscatteredinvariousdepartments,thevariousproductionprocesses.Implementationofcostcontrolmustbecontroloftheentire

processofproductionandoperation,anyoneindividual'seffortsandunilateralmeasuresaredifficulttoplaysothattheeffectivenessofcostcontrol.Anycostsinvolvedinoperatingactivitiesoccurredinthestaffshouldbethemaincostcontrol.Almostallthehotelstaff,fromgeneralmanagerdowntothegeneralstaff,aswellasthemanagementoffunctionaldepartmentsshouldbethesubjectofcostcontrol,costcontrolthatembodiestheprinciplesoffullparticipation.Specifically,themainbodyofthehotelcostcontrolshouldinclude:

ltheproductionandoperationofhotelactivitiesofseniormanagementdecision-makingpower,suchashotelgeneralmanager;2inaccordancewiththeprincipleoftheresponsibilityofmanagementandmanagementauthorityofthedepartment,responsibleforallaspectsofthedepartmentmanagers,suchashotelmanager,cateringmanager,procurementmanager,logisticsmanagerandsoon;3toengageincostaccountingandcostcontrolofspecializedfinancialofficer;4themajorityofhotelworkers,Theyarethebackboneofthehotelcostcontrol,costcontrolisgoodorbadandwhetherthelargenumberofemployeesactivelyinvolvedincostcontroleffortstoreducethecostofanextremelycloserelationshipCostcontrolisthecoreofmodernenterprisecontent,theestablishmentofaneffectivecostcontroltoimproveeconomicefficiencyandcompetitivenessofenterprisesofgreatsignificance,forthestarhotelindustry,isalsotrue.Thelevelofcost-starhoteldirectlytodeterminewhetherthehotelproductsand

servicesofthepricelevel.Inahighlycompetitivetourismmarket,hotelsneedtocompete,oftenastrategytoreduce,thepricewar.Ifalowerlevelofhotelcosts,productpriceswillbelowerthere;ifthecostofahigherlevel,theinevitablehigherpricesoftheirproducts,ifthehotelinsuchcircumstancestocarryoutlow-pricecompetitionwillbeinadangeroussituation.Therefore,starhotelinordertoimprovetheirmarketcompetitiveness,enhanceeconomicefficiency,wemustdesignascientificsystemofcostcontrolandtoensuretheireffectiveoperation,inordertoachievelowercosts,reducewasteandsaveresources.Hotelcostcontrolapproachusuallyincludesthedevelopmentofcostandcosttargets,forecastandbudgetcosts,totakeconcretemeasurestocontrolsuchactivities.Starhotelestablishmentofeffectivecost-controlmechanismssho