五星级酒店人工成本测算.docx

*大酒店工资汇总表（2009）部门人数工资标准保险扣除公积金个人扣除考勤扣除车辆扣除工会费扣宿舍费其它扣除集群网独生子女补发应发工资扣调节税总扣除实发工资住房公积金单位部分保险单位部分平均工资行政部24123,35010,251.0816,4789,28861076252.53241.27170220-123,740.009,274.1246,471.0077,269.009,27627,325.895139.58 市场销售部2079,7506,637.806,4809,802-44578.047.5050120830.4780,750.474,375.9627,925.3052,825.175,12016,464.953987.50 人力资源部1338,6704,555.345,520-36354.67290.6910250-38,930.001,454.3212,211.0226,718.983,62012,291.032974.62 前厅部59134,67017,777.1718,8502,547-1651,253.34165.60603401,119.04136,189.042,420.3143,178.4293,010.6212,28044,742.192282.54 管家部163259,65035,665.8727,8209,4841403941,118.05-180840270.00260,940.001,605.3676,227.28184,712.7224,29097,457.901592.94 其中:绿化组57,1201,098.13990449-10-40-7,160.00-2,547.134,612.876402,940.031424.00 洗衣房3354,9707,607.976,8102,0432092100.17-10280-55,260.00268.3716,941.5138,318.495,35020,944.591665.76 餐饮部181438,63055,343.0261,9801,4134305232,752.001,291.721201,360279.00440,389.008,935.67132,668.41307,720.5941,248148,536.122423.37 财务部60161,89017,974.7120,3585,985-150742.4245.5060240-162,190.005,285.8150,541.44111,648.5613,82838,956.292698.17 采购部616,3202,011.901,590-12895.56287.101020-16,350.00549.245,345.8011,004.201,5905,459.442720.00 合计5641,252,930150,216.89159,07638,5191,1801,4007,946.612,329.386603,3902,498.511,259,478.5133,900.79394,568.67864,909.84111,252391,233.812221.51 酒店的人工成本包括薪酬、加班费、奖金（法定分假日贺金、月度、季度、年终和各类评优）、补贴（通讯和交通等）、五险一金（全员）、工装（洗涤和折旧费）、员工餐、员工宿舍、员工生日会等一切花在各级管理人员和普通员工身上的全部费用。这是酒店营业费用中很大一笔开支，控制得不好直接影响酒店的净利润，过于压低又会导致人手不足或薪酬无竞争力。酒店的餐饮和客房的结构比例有很大的关系。餐饮人多利润低，客房人