Study On Raw Material Cost Control Of T-Hotel Changsha

T Hotel Changsha Based Cost Management in the hotel industry in common and universal law, its own set of cost management mode formed according to their own situations, this set of cost management mode for many years for the development of the hotel has played a role in escorting. With the development of market economy, there have been many deficiencies of T Hotel Changsha current cost management mode.This paper analyzes the T Hotel Changsha raw material cost control mode and process. Found:T Hotel raw material cost control management is not in place before, during and after management; high material cost; Management Zone storage and distribution process; classification of raw material cost control target is too general, extensive, and even the same type of cost control target for the dishes cost rate span; effect of comprehensive cost rate is the proportion of sales often fluctuated; year-end performance and budget assessment problems between departments, due to their own economic benefits and the comprehensive cost rate dispute etc..The hotel food, drinks, cigarettes, commodity and special low value consumables related financial indicators of comparative analysis, comparison and analysis of the same type of hotel financial index and the cost control model of the integration of Changsha City, according to the actual situation of T Hotel Changsha, cost rate difference categories to distinguish between conditions, combined with the executive chef the different cuisines, classification assessment for the management of different network, combined with soft two class library of dual management, tea kind of cost assessment objectives proposed standard cost card management mode, the special low value consumables for fine management of costs and expenses rate double check to solve the T Hotel cost management problems in the work.