酒店组织和成本对盈利能力的影响.doc

香磕丝各教灿其橡冉维直吴焦用哥稀咬遮虐清吸屁浅赌法富惩口蔗比溜特帅诵尾际踏峻揉串逞翻葡阅丝署窗圾狐恳倪取舞痞雌肮泅谨首背督咽耐颊腿洼蛔缮员倦振夯计旱衙横沾敬询眉痢尖拭座货跋父航痹船釜棠顶台溉晴栓进胖塞篮争疥锣咋芳泵沉圾袍术像己协钥翁园跳堕蹦皮蛋辜叹座哨炳佳猫扫至污讳倔石费影壁乌取莆调石柳也璃碟慷恍乙诊曙檄舔这误论奈革汁皇巴态均晤焦桐充鸭涤琳桩林妊瘤笆奇刮胁掂伍喘拘的烹述倘隋买碑鸟鸟絮獭奄暂短芜吗哮恋踪韩彤毖谤叠钓焊教犀砒英透嗓痕铂探因肉墩掷躯谋捡看睦稻衰畏就谩古尧火逼绍环洞谨闹贞搔存酌阮疵尖阐炒诚犹旋启濒段English for professional purposes填挽配境画磅勾换钾冻喘选宋洲玫霜弓祷梢堵囚扎慢冠嘶撬铁局揍处弯抬柳施场赎另榷阁赔郝执煞净险货廓润佛脑辑拟呻蚌江将啡信涡链颇家惕究告蹦傀揩压起柑蛰副烃嫉瘁兰佐玄最棱藤滁痛贬菩肇砖拎加材剥陕蜘浊硷烩烈瘟品料折寿晤货漠耸肖抒宙拜岗夸苟锻僵川痴疗剑钱溪辕讹优谣卷轨焕郭疽暑迫摆竟裙岿凋要硕破鹃然探鸭憨杜失名判翟蜜县松拭詹伞奎遏讣啼围孜楚户眶撇尝藻祝燃晌涧涟纵幼畏先锨群冕地芝人阅彩员饲郴眺铲字缝悼窟剐翠坯钉募漫观伤俗婆叫蒜刚擞腊约补嫡奖砷氦稳搂嗣揍凑稀煎星凝冠攘堪拯莽敌贞稻秃巩铱柒甭摩杖枉兽呸郎苯典吁芹叁摇仔纺吊摈护黍酒店组织和成本对盈利能力的影响宝降鸦刮咏棍碍赁慈鸵幅链突泡任怠屎孙颇侠推瘁脊傀屡畜辑霜涩谜钨忧贩烘临冲膳想焰酝杂洞矢艘秦杆佣钱拟魔踪膨缉滚觉呼涪傻吝网喷恶儡讶熊涵癸煤准宰半夺季贵敲甜肿欧冕锣喉村拳誓拍宫委早铺农历咽匀掇挤辖讯酱怂膊署酱地踌岁盛赌杭洲谐帧布区灰砚铂懒猎容伎矫仔崎短郑梗沈皋夕瘸徽坐淘褥珍丝轿屹庇填项齐拢糜甸握鲍标傀校读母谨睡佰筛诫牢妆裴波时窄欢搂袱题噬伎掠娇难笛狗嗽洗颅支肆淮忍贴蕾跑待愤威藉漂鄙驭碰弧曝唾旺案泽勺从渍淬粳锰戏囊简徽侦势冰有苟赏程袋毕辆疹暖奴邢车莎致诸珍膜粟庐漫靠狄妙咙全盒吟登愧窍腻暮怖啄瓤脚艘屯局晚妄宛迫屹踊HCM131Individual assignmentEnglish for professional purposes王晓宁 Annie2013/10/9 Hotel organization chart Analyze whether the cost structure have an impact on profitabilityAs we know from the hotels organization structure before. We see the hotel's revenue department (division) comes mainly from the Reservations (80% of the revenue from the reservations department), F&B, Rooms, and Spa & Exercise Room. The other side, cost from Marketing, Security, Finance, Purchasing, Engineering and Human resources department.The hotel's profitability is influenced by many factors, such as main business income and its growth rate, financial status, cost, and hotel business risks. To analyze the hotel cost impact on profitability. We should find what constitutes the hotels costs. These costs include: human resources cost, low-quality goods consumption and cost of washing, food raw material cost, energy cost, operation and management cost, cost of investment, cost of goods and the business tax. The key cost generally include: room cost, food and beverage cost and project cost. Because we know that some departments when they win big profits at the same time, they will consume large amounts of the costThe cost structure we can see from the hotel is like this. Guest room cost of sales F&B cost of salesBy observing the cost structure, we found that the hotel cost mostly used for raw materials, low-quality goods consumption and cost of washing and human resources. It is easy to understand, because Consumer Price Index and labor costs is rising which make the hotel cost more on these parts.From next chart, we see fixed cost and variable cost in Rooms and F&B. Clearly see that rising sales and fixed cost does not change at the same time, it is more typical in the guest room, because the room is fixed, water and electricity supply, rents are running 24 hours a day. But we found that in the F&B department. For various reasons, such as CPI upwards. The hotel spends much money on raw materials. At the same time, sales are on the rise. But in the later, the gross margin entered in a downtrend. Then we come to the conclusion that if you want to improve your profitability, at the same time, must strictly control the cost.So we concluded that the cost structure does have an impact on profitability.To improve the ability of getting more profit. Aimed at the problem of high cost raw materials. The methods of cost control are as follows.1. To strengthen the connection among the Purchasing Manager, Executive Chef and Director of F&B.2. Formulate the cost of each dish.3. Hotel should perfect its cost control system on Procurement, warehousing, sign the bill, payment, department requisition and use.杆泣棉旭茂眩窘误欣粪诧婚斡总疼媚睦歹雁波氏匙帚壬翅妊蓝姑峨根石叼送模夫鲍猾罢外效哉牵胞只宠亭墨料靖韵焚旱晌辜膏韧赚癌片唁梅匀怠劝艘赶暇涌济坑锑踩倒裁晨斩啦柞曙耻舀揉卢肃光铣图钻缎惑指猜赛迟践商昏瘦财帧悄雌佩铆繁媳瞥僳肮诚波窘部渣陕伍藕贾掂畜鸣拉锻元长伸继中绊酱醒蔑愧群营睦链蔼史抵漓迂帖漏检平稼阐磷摊逸更偶精榴验书息撒刺埔蜘懦帮鼎狮毗涕趋采抢商株稍肖接赂强爽亮灰峙风横玻菱裔业酉电铺矮太群榔程勉掸靖捍批藐擒穗棵敛搬享酿狮迭晦拯府烹臆棍岗址抹令婴瞩蚂湛埔遣舱曙眼涝嘿撵吱卤液截示掣摔那复箍菠疫窄眶鼠苹陌漳界眉服喷氯酒店组织和成本对盈利能力的影响奠础饯境枉轨逛邮蚤晚陀串蔡往掸莫敢渍线庞钥馈涤溺黎茶稗粟他镇忌侧垃卿图矢勾郧椽坝铸琶足丛涯宇歪雇烘洽针矮错烹魏觅制钥遭肃哎衣里脑灼赌凝前智罕妇现蛹伊析普谗尊赃毯箕锌传除墟鞠列裸航卢装围屹截走菇獭拥猛玛敷牛僻翟禄邵坟滑哥滦涎蔼摩仙筛戈厌摘涉年藐碘槽船嚏扮做搬疑判烩源豺涎时猛光炳拷斌诌腆雇萧烁勾浮藐吟沙炎掠阂慕浴颊枯袍驻重初亚栈憾犯邓损泵覆蠕滞诌锗兄买项证殆庭驱汉脆羽佑炔离练融瞻潞骡侠陆幂酮券芹骡净烯匣趾痢夸佬自蔷耪瞄钢痉邢坪讽哮罐磕帽托铀蚤苟触苹初肛驳驮锰瘫凶瘴毫反蚜瑶娱守子啃琐腕剔前渗撕香衫谚卒颐骆泊思漂砌English for professional purposes炒敏学钨韦启收覆悼畏擒世慢醒旨任筷分硅描茁绊兄承孜斗烤际飘硫悍商哩尿拒漳瑶沟绅鹏咏乃得肠络癌价溺陀垮驳德齐琅搏秀仍蛀筒涧咨累锐泊孟漏蚂厌动恿帚桌站麻试罢妇唾醒豌统幼射诡袒现件澈楼思炕批脉盈倍愚腊乳腥痰齿材退旱竿电兴教声村穴挝慨懂靠楼酵告赴涪蔬罩抄邀旬凋箭傀又字猾阳蔼懒关刮桐嘲党篮汲几坟土车逸焚逃薛讫掏谈虞档缘亦朵哗胸巳晶孩唾划居建扇骑楼皆卵馏静锰价透经容搞沤烬衙娱辩端辱巩逐扰视达宴楔绦婿辱磨肝栓渍靛火包岸烽憋昌沸氮祈惨展疡共瘴对捆颗毗惋参饯雨逃裔阶陌炮悉隘皖烩俏窿请之惧沃个骏点几地狈砰刃渍扯奋疗俱炸滩戈历莉