The Study On Cost Control In The Food And Beverage Department Of Modern Hotel With The Test-stage Method

At present, there is just a petty profit in hotel industry. In order to pursue competitive advantage and bigger development space in the narrow market space, the enterprise must reduce the cost and expenses by applying strategic management means. 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.After studying the theory and method of cost control, the author analyses the present situation of cost management in modern hotel industry and gives a comprehensive analysis to the cost control in the operation of hotel industry. The cost and the expenses in the hotel cover a wide range, concern many fields, and also face the challenge from many unpredictable factors. This paper selected food cost which is most difficult in hotel and catering cost control, thus gives the hotel cost control a clear objective. The researches in the aspects of cost-accounting methods and control process of food, organizational management and systems design of hotel. As to the control difficulties in the cost control of food, and with the help of personal experience, the author applied the testing period method to the cost control of modern hotels, with the point cut of the standard rate of food cost. The formed a cost control system of modern hotels based on the testing period method. The cost control should start from the cost control system, plan organizational structure reasonably, establish cost inspect system and introduce the five routine method into cost control of hotel industry. Then control the process of cost occurrence, perfect procurement management and primary processing management of raw material, as well as the management of standard dosage on the standard cost card and standardized selection of standard price during the testing period, then put forward some personal views on cost control of modern hotel industry. The author also discusses the application of cost conith the testing period method with the example of Qingke Hotel, and verifies its feasibility and superiority from the practical angle, using computer cash register system, Food & Beverage Sales Analysis System, establishing standard menu and wine list standard with computer information library as to provide reference and analysis data for cost control. This paper built a complete cost control system, enriching and perfecting the system and process of cost management and cost accounting methods in the hope that it can offer reference for the establishment of cost control system and promote the efficiency cost control of modern hotel industry.