The Analysis And Optimization On Comprehensive Budget Management Of A Hotel

With the appearing of eight rules and six prohibition rules,the hotel industry have seen a decrease in official reception,conference,catering and an increase in hotel cost.So it might be necessary to achieve the transformation of the hotel industry through the refinement of management,especially official hotel and five star hotel.The comprehensive budget management is one of the tools to realize the extensive management to fine management.At present,China's hotel industry is under severe control policies and competitive market environment.It means that improvement of comprehensive budget management has great significance on the transformation of the hotel and fine management strengthen.In the face of official hotel transformation and industry competition situation,this paper analyzed the implementation process problems of comprehensive budget management as A hotel management tools and explored the causes of the problem through the questionnaire survey.Finally I put forward the corresponding optimization scheme.The results shows that A hotel has the following problems in the implementation of comprehensive budget management: budget target doesn't match with the strategic objectives;budget management organization is not refined to the responsibility center;the budget system is not perfect;the execution of the budget haven't established normal budget analysis;incentive mechanism is not reasonable;guarantee mechanism is fall behind the needs of enterprises to carry out the comprehensive budget management.Based on these results,the author puts forward some innovative optimization schemes: redesign budget goals and performance targets by BSC;combined with a variety of methods for budgeting;establish a normal analysis;update budget management system;strengthen the comprehensive budget management training.This paper is expected to provide a reference for the improvement of the comprehensive budget management of A Hotel.At the same time,this article research results have reference value for official hotel.