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1、 word 文档 可自由复制编辑 酒店成本控制外文翻译 外文翻译 原文 Hotel Cost Control Material Source:Contemporary Hospitality Management Author:Charles T Horngren,George Foster Cost control management is an important component of cost control is necessary to strengthen the need for the cost of doing business control the meaning

2、of the principles of cost control analysis,at the same time the hotel industry needs to understand the specific details of cost control,Italy Justice.Cost control through the theory and the hotel industry to a combination of cost control analysis,to better guide the cost of the hotel industry contro

3、l practiceCost control is cost and control two content composite.Cost is to achieve a specific economic purpose of the consumption occurs fees;control is controlled by changing the constituent elements of the object or its constituent elements of the link between the way to a certain head standard o

4、peration process.Cost control cost management is cost,as well as the formation of the occurrence and impact of the cost of the various factors and conditions imposed by the impact of the initiative in order to achieve optimal cost and a reasonable cost to ensure that an act of word 文档 可自由复制编辑 compen

5、sationHotel industry in the hardware facilities has reached a very high level after 20 years of development,but there are still many problems.The traditional cost control for the hotel industry can not meet the current needs of development,and strategic control in the hotel industry came into being.

6、The unique advantage of strategy cost control compared with the traditional cost control,including:extraversion,competitive,long-term,sustained and comprehensive.Value chain is a major tool for strategic cost control,through its value chain analysis,and optimizes the business value chain to achieve

7、business cost control,in order to enhance their competitive advantagement.As a manager,they analyze chain at the angle of the strategy cost.They should not only focus on the internal value chain optimization,but have to pay attention to the coordination of external value chainThe hospitality industr

8、y and the economy as a whole,gratefully,have rebounded from a string of difficult years.This is good news for operators who have worked hard and made the tough decisions to adjust their business plans and for the companies that support them At the Americas Lodging Investment Summit in January,paneli

9、sts observed that the current positive market cycle is creating an excellent opportunity for management companies to perform,but they also noted that strong operational controls still are necessary.Margins are still under pressure,and intelligent management of expenses and costs needs to continue.To

10、 quote Stephen Bollenbach,co-chairman and C.E.O.word 文档 可自由复制编辑 of Hilton Hotels Corp.,Operational excellence is critical.Numerous expenses,such as insurance costs,labor and utilities,did not take a break during the downturn and continue to require constant attention.Many companies are wisely redoub

11、ling their efforts to monitor expenses and manage costs.Some are appointing executives to handle the job;others are automating the expense analysis process with sophisticated technology borrowed from other industries.When hospitality companies adapt cost-control solutions proven elsewhere to improve

12、 the bottom line,this type of plagiarism is a good thingHotel cost control is the cost of hotel managers in accordance with the cost of the forecast made,decision-making and program to identify hotel as the control objectives,and through a certain degree of cost control methods to control costs,the

13、cost of the direction as expected.This control is a systematic project,several basic elements:the control objectives,control of the main control object or control targets,cost control information,control links,and other means of controlCost control for hotel operators is of great importance,mainly i

14、n the following areas:First of all,allow low-cost hotel in the development of greater price flexibility.For attack or defense against the price war can be attractive in price from the competitors to win market share,to expand sales;to the more successful the opponents attack a variety of competitive

15、 strategies,exceed the average level of access to more than profits Second,low-cost hotels can attract more customers,word 文档 可自由复制编辑 expand sales and market share.Low-cost is hotel development of low-cost basis,while the low-cost base to maintain and even improves the original product or service qu

16、ality for the former of.That maintain and even improve the quality of the original low price is bound to attract more customers.On the other hand,enterprises low prices,relative to other enterprises made a profit margin there is a big,easily reached with the customer was satisfied with both the pric

17、e of the agreement,to consolidate and maintain the market share of existing market position and business purposeThird,the hotels low-cost prices for raw materials to have greater capacity,and at the same time in the larger profit margins to deal with all kinds of instability in the framework of the

18、economic impact of factors Fourth,low-cost entry barriers are the formation of industry an important factor.Low-cost hotels to prevent potential entrants into the hotel market segments in order to maintain the competitive position of the existing hotelEnterprises in the construction of the system an

19、d methods of cost control at the same time,in order to play the role of good cost control,cost control objectives,shall be subject to such basic principles:the principle of timeliness,principles of conservation,and the principle of combining each other coordination principles.The principle of timeli

20、ness.Timeliness refers to the principle of cost-control system can reflect the process of cost control and the actual the hotel industry cost control study standard deviation word 文档 可自由复制编辑 between the control so that it can eliminate the deviation in time,back to normal.When the cost of the deviat

21、ion of the control system and not to detect and take measures to correct,the longer the interval,businesses suffer greater economic losses.Therefore,cost control in the process,the deviation should be corrected in order to reduce the loss of out-of-control period.The principle of co-ordination.Cost

22、control is a systematic project,since it is a systematic project,which will involve corporate the various departments,each trade union.Work to do a good job of cost control,cost management alone is not enough effort.At the work of the implementation of cost control,cost management to enhance communi

23、cation with other departments to ensure cost control work achieves this goalCost control are part of the financial management of enterprises.In general,people think that cost,Finance Work is only a matter of financial personnel.However,it is As mentioned above,the cost of the operation took place in

24、 the hotel every aspect of cost control throughout the business and always will be.Financial officer is the subject of cost control,but cost control,including not just the main body of the hotels financial staff,including senior management of hotel department managers and,more importantly,also inclu

25、des the majority of hotel employees,have full control of costs.The elements of cost,the driving forces scattered in various departments,the various production processes.Implementation of cost control must be control of the entire word 文档 可自由复制编辑 process of production and operation,any one individual

26、s efforts and unilateral measures are difficult to play so that the effectiveness of cost control.Any costs involved in operating activities occurred in the staff should be the main cost control.Almost all the hotel staff,from general manager down to the general staff,as well as the management of fu

27、nctional departments should be the subject of cost control,cost control that embodies the principles of full participation.Specifically,the main body of the hotel cost control should include:l the production and operation of hotel activities of senior management decision-making power,such as hotel g

28、eneral manager;2 in accordance with the principle of the responsibility of management and management authority of the department,responsible for all aspects of the department managers,such as hotel manager,catering manager,procurement manager,logistics manager and so on;3 to engage in cost accountin

29、g and cost control of specialized financial officer;4 the majority of hotel workers,They are the backbone of the hotel cost control,cost control is good or bad and whether the large number of employees actively involved in cost control efforts to reduce the cost of an extremely close relationshipCos

30、t control is the core of modern enterprise content,the establishment of an effective cost control to improve economic efficiency and competitiveness of enterprises of great significance,for the star hotel industry,is also true.The level of cost-star hotel directly to determine whether the hotel prod

31、ucts and word 文档 可自由复制编辑 services of the price level.In a highly competitive tourism market,hotels need to compete,often a strategy to reduce,the price war.If a lower level of hotel costs,product prices will be lower there;if the cost of a higher level,the inevitable higher prices of their products,

32、if the hotel in such circumstances to carry out low-price competition will be in a dangerous situation.Therefore,star hotel in order to improve their market competitiveness,enhance economic efficiency,we must design a scientific system of cost control and to ensure their effective operation,in order

33、 to achieve lower costs,reduce waste and save resources.Hotel cost control approach usually includes the development of cost and cost targets,forecast and budget costs,to take concrete measures to control such activities.Star hotel establishment of effective cost-control mechanisms should be establi

34、shed to operate the whole process of cost control mechanisms,the establishment of a comprehensive analysis of cost-control mechanisms and initiatives.Star hotel in the cost of operating the entire process including material procurement costs,inventory storage costs,food and beverage processing costs

35、 of food production,hotel operation and management costs,labor costs,such as hotel,so-star hotel to do a good job of cost control is not only from the work of a few We have to strengthen its control over expenditure.译文 word 文档 可自由复制编辑 酒店成本控制 资料来源:现代酒店管理作者:Charles T Horngren,George Foster 酒店成本控制是企业管理

36、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

37、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

38、场周期正在 word 文档 可自由复制编辑 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。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

39、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

40、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。word 文档 可自由复制编辑 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

41、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

42、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”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 word 文档 可自由复制编辑 有

43、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

44、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。word 文档 可自由复制编辑