Study For The Raw Material Cost Control Optimizition Of Kun Lun Hotel In Harbin

With China’s accession to the WTO, more and more foreign hotel serviceenterprises into the domestic market, the transnational management mode bringsservice management concept and method of international standard, leading to facethe service enterprise in China domestic hotel market operation environmentdeteriorate, unavoidable to face from The Globe Hotel service industry competition,the survival and development are subject to a serious threat and challenge. Althoughsuch a competition for the long-term development of China’s hotel industry to beimperative, and is conducive to the overall industry service standards andmanagement level with international standards, but in the short term, serviceenterprises at home and abroad hotel gap can not been eliminated, foreign capitalhotel enterprise competitive advantage is very obvious. In the face of such fiercemarket competition, the hotel industry in China has actually started to enter the lowprofit era, the market is relatively saturated and even local situation of excess leadsto the profit space of hotel enterprises is severely restricted, especially for somestate-owned hotel service enterprises, restricted by the system, the performance ofvarious aspects of the problem is more obvious. The research work of this paper is tothe above contents as the background, combining the actual working conditions ofthe author, the hotel service enterprise cost control of raw material cost control as themain research content, enhances the enterprise the current raw material cost controlmanagement system through the optimization, improve hotel service enterprises ofraw material cost control level, effectively reduce the cost of enterprise managementand enhance the profit of enterprise, so as to enhance the ability of enterprises to participate in market competition and acquire advantage position, maintain asustained, healthy development of enterprises.This paper studies to the office of Harbin Railway Bureau under the Kun LunHotel of raw material cost control as the object of study, take the modern enterprisecost control theory as the basis, combined with the actual situation in the daily work,from the analysis of the process, the Kun Lun Hotel of raw material cost controlwork in-depth research and analysis, to find out the current cost control work in thethe problems and the reasons behind, especially for the hotel provides about foodand beverage, drinks, special low value consumable service related financialindicators, with the same type of domestic hotel service enterprises of similarindicators analysis and comparison, according to the comparison result, find out thekey optimization of node, and starting from the reality of the current cost of rawmaterials of Kun Lun Hotel the control system work, put forward to optimize theraw material cost control plan implementation strategy of enterprise.The thesisconsists of5chapters, the first chapter divides into the introduction, the researchbackground,significance, main contents and the main research methodsused are metasomatism;the second chapter introduced the actual operation situationof Kun Lun Hotel current raw material cost control, including an overview of hoteloperating conditions and raw material cost control analysis of the currentsituation; third chapter, the author from the raw material cost control process tostart, respectively from the procurement, storage, use three main links of hotelfood, drinks and low value consumables three main raw material cost controlexistence question has carried on the comprehensive analysis;The fourth chapter isbased on the third chapter of analysis result, proposed the main contents of systemoptimization measures of Kun Lun Hotel of raw material cost control,the first isthe standard hotel raw material procurement process control mechanism, includingstrengthening the management, raw materials procurement planning optimization of purchasing price formation mechanism and strengthen the management andevaluation of suppliers, the second is to improve the raw material inventorymanagement level, including good acceptance of the standard management, thescience part of raw material safety stock setting standards, improve rawmaterial inventory the working system and the process and strengthen the lead withthe link in the "FIFO" management mechanism, again is to strengthen the rawmaterials used to link cost control,including the improvement of the basic flow, thekitchen of cost control to strengthen target cost management and implementation ofcooking dishes standard cost management, and finally is supporting theimplementation of optimization measures of cost control and guarantee, includingimproving the original material cost control consciousness, strengthen the hotelcost budget management and detailed cost accounting indicators and accountingmethod of the hotel staff; the last is the conclusion part of the thesis, makes acomprehensive summary of the research work, summed up the same type of hotelworth optimize cost control work experience, complete the research work.