酒店成本控制外文翻译（可编辑）

酒店成本控制外文翻译外文翻译原文HOTELCOSTCONTROLMATERIALSOURCECONTEMPORARYHOSPITALITYMANAGEMENTAUTHORCHARLESTHORNGREN,GEORGEFOSTERCOSTCONTROLMANAGEMENTISANIMPORTANTCOMPONENTOFCOSTCONTROLISNECESSARYTOSTRENGTHENTHENEEDFORTHECOSTOFDOINGBUSINESSCONTROLTHEMEANINGOFTHEPRINCIPLESOFCOSTCONTROLANALYSIS,ATTHESAMETIMETHEHOTELINDUSTRYNEEDSTOUNDERSTANDTHESPECIFICDETAILSOFCOSTCONTROL,ITALYJUSTICECOSTCONTROLTHROUGHTHETHEORYANDTHEHOTELINDUSTRYTOACOMBINATIONOFCOSTCONTROLANALYSIS,TOBETTERGUIDETHECOSTOFTHEHOTELINDUSTRYCONTROLPRACTICECOSTCONTROLISCOSTANDCONTROLTWOCONTENTCOMPOSITECOSTISTOACHIEVEASPECIFICECONOMICPURPOSEOFTHECONSUMPTIONOCCURSFEESCONTROLISCONTROLLEDBYCHANGINGTHECONSTITUENTELEMENTSOFTHEOBJECTORITSCONSTITUENTELEMENTSOFTHELINKBETWEENTHEWAYTOACERTAINHEADSTANDARDOPERATIONPROCESSCOSTCONTROLCOSTMANAGEMENTISCOST,ASWELLASTHEFORMATIONOFTHEOCCURRENCEANDIMPACTOFTHECOSTOFTHEVARIOUSFACTORSANDCONDITIONSIMPOSEDBYTHEIMPACTOFTHEINITIATIVEINORDERTOACHIEVEOPTIMALCOSTANDAREASONABLECOSTTOENSURETHATANACTOFCOMPENSATIONHOTELINDUSTRYINTHEHARDWAREFACILITIESHASREACHEDAVERYHIGHLEVELAFTER20YEARSOFDEVELOPMENT,BUTTHEREARESTILLMANYPROBLEMSTHETRADITIONALCOSTCONTROLFORTHEHOTELINDUSTRYCANNOTMEETTHECURRENTNEEDSOFDEVELOPMENT,ANDSTRATEGICCONTROLINTHEHOTELINDUSTRYCAMEINTOBEINGTHEUNIQUEADVANTAGEOFSTRATEGYCOSTCONTROLCOMPAREDWITHTHETRADITIONALCOSTCONTROL,INCLUDINGEXTRAVERSION,COMPETITIVE,LONGTERM,SUSTAINEDANDCOMPREHENSIVEVALUECHAINISAMAJORTOOLFORSTRATEGICCOSTCONTROL,THROUGHITSVALUECHAINANALYSIS,ANDOPTIMIZESTHEBUSINESSVALUECHAINTOACHIEVEBUSINESSCOSTCONTROL,INORDERTOENHANCETHEIRCOMPETITIVEADVANTAGEMENTASAMANAGER,THEYANALYZECHAINATTHEANGLEOFTHESTRATEGYCOSTTHEYSHOULDNOTONLYFOCUSONTHEINTERNALVALUECHAINOPTIMIZATION,BUTHAVETOPAYATTENTIONTOTHECOORDINATIONOFEXTERNALVALUECHAINTHEHOSPITALITYINDUSTRYANDTHEECONOMYASAWHOLE,GRATEFULLY,HAVEREBOUNDEDFROMASTRINGOFDIFFICULTYEARSTHISISGOODNEWSFOROPERATORSWHOHAVEWORKEDHARDANDMADETHETOUGHDECISIONSTOADJUSTTHEIRBUSINESSPLANSANDFORTHECOMPANIESTHATSUPPORTTHEMATTHEAMERICASLODGINGINVESTMENTSUMMITINJANUARY,PANELISTSOBSERVEDTHATTHECURRENTPOSITIVEMARKETCYCLEISCREATINGANEXCELLENTOPPORTUNITYFORMANAGEMENTCOMPANIESTOPERFORM,BUTTHEYALSONOTEDTHATSTRONGOPERATIONALCONTROLSSTILLARENECESSARYMARGINSARESTILLUNDERPRESSURE,ANDINTELLIGENTMANAGEMENTOFEXPENSESANDCOSTSNEEDSTOCONTINUETOQUOTESTEPHENBOLLENBACH,COCHAIRMANANDCEOOFHILTONHOTELSCORP,“OPERATIONALEXCELLENCEISCRITICAL“NUMEROUSEXPENSES,SUCHASINSURANCECOSTS,LABORANDUTILITIES,DIDNOTTAKEABREAKDURINGTHEDOWNTURNANDCONTINUETOREQUIRECONSTANTATTENTIONMANYCOMPANIESAREWISELYREDOUBLINGTHEIREFFORTSTOMONITOREXPENSESANDMANAGECOSTSSOMEAREAPPOINTINGEXECUTIVESTOHANDLETHEJOBOTHERSAREAUTOMATINGTHEEXPENSEANALYSISPROCESSWITHSOPHISTICATEDTECHNOLOGYBORROWEDFROMOTHERINDUSTRIESWHENHOSPITALITYCOMPANIESADAPTCOSTCONTROLSOLUTIONSPROVENELSEWHERETOIMPROVETHEBOTTOMLINE,THISTYPEOFPLAGIARISMISAGOODTHINGHOTELCOSTCONTROLISTHECOSTOFHOTELMANAGERSINACCORDANCEWITHTHECOSTOFTHEFORECASTMADE,DECISIONMAKINGANDPROGRAMTOIDENTIFYHOTELASTHECONTROLOBJECTIVES,ANDTHROUGHACERTAINDEGREEOFCOSTCONTROLMETHODSTOCONTROLCOSTS,THECOSTOFTHEDIRECTIONASEXPECTEDTHISCONTROLISASYSTEMATICPROJECT,SEVERALBASICELEMENTSTHECONTROLOBJECTIVES,CONTROLOFTHEMAINCONTROLOBJECTORCONTROLTARGETS,COSTCONTROLINFORMATION,CONTROLLINKS,ANDOTHERMEANSOFCONTROLCOSTCONTROLFORHOTELOPERATORSISOFGREATIMPORTANCE,MAINLYINTHEFOLLOWINGAREASFIRSTOFALL,ALLOWLOWCOSTHOTELINTHEDEVELOPMENTOFGREATERPRICEFLEXIBILITYFORATTACKORDEFENSEAGAINSTTHEPRICEWARCANBEATTRACTIVEINPRICEFROMTHECOMPETITORSTOWINMARKETSHARE,TOEXPANDSALESTOTHEMORESUCCESSFULTHEOPPONENTSATTACKAVARIETYOFCOMPETITIVESTRATEGIES,EXCEEDTHEAVERAGELEVELOFACCESSTOMORETHANPROFITSSECOND,LOWCOSTHOTELSCANATTRACTMORECUSTOMERS,EXPANDSALESANDMARKETSHARELOWCOSTISHOTELDEVELOPMENTOFLOWCOSTBASIS,WHILETHELOWCOSTBASETOMAINTAINANDEVENIMPROVESTHEORIGINALPRODUCTORSERVICEQUALITYFORTHEFORMEROFTHATMAINTAINANDEVENIMPROVETHEQUALITYOFTHEORIGINALLOWPRICEISBOUNDTOATTRACTMORECUSTOMERSONTHEOTHERHAND,ENTERPRISESLOWPRICES,RELATIVETOOTHERENTERPRISESMADEAPROFITMARGINTHEREISABIG,EASILYREACHEDWITHTHECUSTOMERWASSATISFIEDWITHBOTHTHEPRICEOFTHEAGREEMENT,TOCONSOLIDATEANDMAINTAINTHEMARKETSHAREOFEXISTINGMARKETPOSITIONANDBUSINESSPURPOSETHIRD,THEHOTELSLOWCOSTPRICESFORRAWMATERIALSTOHAVEGREATERCAPACITY,ANDATTHESAMETIMEINTHELARGERPROFITMARGINSTODEALWITHALLKINDSOFINSTABILITYINTHEFRAMEWORKOFTHEECONOMICIMPACTOFFACTORSFOURTH,LOWCOSTENTRYBARRIERSARETHEFORMATIONOFINDUSTRYANIMPORTANTFACTORLOWCOSTHOTELSTOPREVENTPOTENTIALENTRANTSINTOTHEHOTELMARKETSEGMENTSINORDERTOMAINTAINTHECOMPETITIVEPOSITIONOFTHEEXISTINGHOTELENTERPRISESINTHECONSTRUCTIONOFTHESYSTEMANDMETHODSOFCOSTCONTROLATTHESAMETIME,INORDERTOPLAYTHEROLEOFGOODCOSTCONTROL,COSTCONTROLOBJECTIVES,SHALLBESUBJECTTOSUCHBASICPRINCIPLESTHEPRINCIPLEOFTIMELINESS,PRINCIPLESOFCONSERVATION,ANDTHEPRINCIPLEOFCOMBININGEACHOTHERCOORDINATIONPRINCIPLESTHEPRINCIPLEOFTIMELINESSTIMELINESSREFERSTOTHEPRINCIPLEOFCOSTCONTROLSYSTEMCANREFLECTTHEPROCESSOFCOSTCONTROLANDTHEACTUALTHEHOTELINDUSTRYCOSTCONTROLSTUDYSTANDARDDEVIATIONBETWEENTHECONTROLSOTHATITCANELIMINATETHEDEVIATIONINTIME,BACKTONORMALWHENTHECOSTOFTHEDEVIATIONOFTHECONTROLSYSTEMANDNOTTODETECTANDTAKEMEASURESTOCORRECT,THELONGERTHEINTERVAL,BUSINESSESSUFFERGREATERECONOMICLOSSESTHEREFORE,COSTCONTROLINTHEPROCESS,THEDEVIATIONSHOULDBECORRECTEDINORDERTOREDUCETHELOSSOFOUTOFCONTROLPERIODTHEPRINCIPLEOFCOORDINATIONCOSTCONTROLISASYSTEMATICPROJECT,SINCEITISASYSTEMATICPROJECT,WHICHWILLINVOLVECORPORATETHEVARIOUSDEPARTMENTS,EACHTRADEUNIONWORKTODOAGOODJOBOFCOSTCONTROL,COSTMANAGEMENTALONEISNOTENOUGHEFFORTATTHEWORKOFTHEIMPLEMENTATIONOFCOSTCONTROL,COSTMANAGEMENTTOENHANCECOMMUNICATIONWITHOTHERDEPARTMENTSTOENSURECOSTCONTROLWORKACHIEVESTHISGOALCOSTCONTROLAREPARTOFTHEFINANCIALMANAGEMENTOFENTERPRISESINGENERAL,PEOPLETHINKTHAT“COST“,“FINANCE“WORKISONLYAMATTEROFFINANCIALPERSONNELHOWEVER,ITISASMENTIONEDABOVE,THECOSTOFTHEOPERATIONTOOKPLACEINTHEHOTELEVERYASPECTOFCOSTCONTROLTHROUGHOUTTHEBUSINESSANDALWAYSWILLBEFINANCIALOFFICERISTHESUBJECTOFCOSTCONTROL,BUTCOSTCONTROL,INCLUDINGNOTJUSTTHEMAINBODYOFTHEHOTELSFINANCIALSTAFF,INCLUDINGSENIORMANAGEMENTOFHOTELDEPARTMENTMANAGERSAND,MOREIMPORTANTLY,ALSOINCLUDESTHEMAJORITYOFHOTELEMPLOYEES,HAVEFULLCONTROLOFCOSTSTHEELEMENTSOFCOST,THEDRIVINGFORCESSCATTEREDINVARIOUSDEPARTMENTS,THEVARIOUSPRODUCTIONPROCESSESIMPLEMENTATIONOFCOSTCONTROLMUSTBECONTROLOFTHEENTIREPROCESSOFPRODUCTIONANDOPERATION,ANYONEINDIVIDUALSEFFORTSANDUNILATERALMEASURESAREDIFFICULTTOPLAYSOTHATTHEEFFECTIVENESSOFCOSTCONTROLANYCOSTSINVOLVEDINOPERATINGACTIVITIESOCCURREDINTHESTAFFSHOULDBETHEMAINCOSTCONTROLALMOSTALLTHEHOTELSTAFF,FROMGENERALMANAGERDOWNTOTHEGENERALSTAFF,ASWELLASTHEMANAGEMENTOFFUNCTIONALDEPARTMENTSSHOULDBETHESUBJECTOFCOSTCONTROL,COSTCONTROLTHATEMBODIESTHEPRINCIPLESOFFULLPARTICIPATIONSPECIFICALLY,THEMAINBODYOFTHEHOTELCOSTCONTROLSHOULDINCLUDELTHEPRODUCTIONANDOPERATIONOFHOTELACTIVITIESOFSENIORMANAGEMENTDECISIONMAKINGPOWER,SUCHASHOTELGENERALMANAGER2INACCORDANCEWITHTHEPRINCIPLEOFTHERESPONSIBILITYOFMANAGEMENTANDMANAGEMENTAUTHORITYOFTHEDEPARTMENT,RESPONSIBLEFORALLASPECTSOFTHEDEPARTMENTMANAGERS,SUCHASHOTELMANAGER,CATERINGMANAGER,PROCUREMENTMANAGER,LOGISTICSMANAGERANDSOON3TOENGAGEINCOSTACCOUNTINGANDCOSTCONTROLOFSPECIALIZEDFINANCIALOFFICER4THEMAJORITYOFHOTELWORKERS,THEYARETHEBACKBONEOFTHEHOTELCOSTCONTROL,COSTCONTROLISGOODORBADANDWHETHERTHELARGENUMBEROFEMPLOYEESACTIVELYINVOLVEDINCOSTCONTROLEFFORTSTOREDUCETHECOSTOFANEXTREMELYCLOSERELATIONSHIPCOSTCONTROLISTHECOREOFMODERNENTERPRISECONTENT,THEESTABLISHMENTOFANEFFECTIVECOSTCONTROLTOIMPROVEECONOMICEFFICIENCYANDCOMPETITIVENESSOFENTERPRISESOFGREATSIGNIFICANCE,FORTHESTARHOTELINDUSTRY,ISALSOTRUETHELEVELOFCOSTSTARHOTELDIRECTLYTODETERMINEWHETHERTHEHOTELPRODUCTSANDSERVICESOFTHEPRICELEVELINAHIGHLYCOMPETITIVETOURISMMARKET,HOTELSNEEDTOCOMPETE,OFTENASTRATEGYTOREDUCE,THEPRICEWARIFALOWERLEVELOFHOTELCOSTS,PRODUCTPRICESWILLBELOWERTHEREIFTHECOSTOFAHIGHERLEVEL,THEINEVITABLEHIGHERPRICESOFTHEIRPRODUCTS,IFTHEHOTELINSUCHCIRCUMSTANCESTOCARRYOUTLOWPRICECOMPETITIONWILLBEINADANGEROUSSITUATIONTHEREFORE,STARHOTELINORDERTOIMPROVETHEIRMARKETCOMPETITIVENESS,ENHANCEECONOMICEFFICIENCY,WEMUSTDESIGNASCIENTIFICSYSTEMOFCOSTCONTROLANDTOENSURETHEIREFFECTIVEOPERATION,INORDERTOACHIEVELOWERCOSTS,REDUCEWASTEANDSAVERESOURCESHOTELCOSTCONTROLAPPROACHUSUALLYINCLUDESTHEDEVELOPMENTOFCOSTANDCOSTTARGETS,FORECASTANDBUDGETCOSTS,TOTAKECONCRETEMEASURESTOCONTROLSUCHACTIVITIESSTARHOTELESTABLISHMENTOFEFFECTIVECOSTCONTROLMECHANISMSSHOULDBEESTABLISHEDTOOPERATETHEWHOLEPROCESSOFCOSTCONTROLMECHANISMS,THEESTABLISHMENTOFACOMPREHENSIVEANALYSISOFCOSTCONTROLMECHANISMSANDINITIATIVESSTARHOTELINTHECOSTOFOPERATINGTHEENTIREPROCESSINCLUDINGMATERIALPROCUREMENTCOSTS,INVENTORYSTORAGECOSTS,FOODANDBEVERAGEPROCESSINGCOSTSOFFOODPRODUCTION,HOTELOPERATIONANDMANAGEMENTCOSTS,LABORCOSTS,SUCHASHOTEL,SOSTARHOTELTODOAGOODJOBOFCOSTCONTROLISNOTONLYFROMTHEWORKOFAFEWWEHAVETOSTRENGTHENITSCONTROLOVEREXPENDITURE译文酒店成本控制资料来源现代酒店管理作者CHARLESTHORNGREN,GEORGEFOSTER酒店成本控制是企业管理的一个重要组成部分,要强化成本控制,必须对企业成本控制的含义、成本控制的原则进行分析,同时还需了解酒店业成本控制的具体内容、意义。通过将成本控制理论与酒店业成本控制相结合来分析,才能更好地指导酒店业成本控制的实践。成本控制是由成本与控制两个复合而成。成本是为实现特定经济目的而发生的耗费控制是通过改变控制对象的构成要素或其构成要素之间的联系方式,使其按一定目标运行的过程。成本控制便是成本管理者对成本的发生和形成过程以及影响成本的各种因素和条件施加主动的影响,以实现最优成本和保证合理的成本补偿的一种行为。酒店业经过20多年的发展在硬件设施上已经达到了相当高的水平,但仍然存在许多问题传统的成本控制方法已不能满足目前酒店业发展的需要,战略成本在酒店业成本控制中应运而生战略成本控制与传统控制相比有其特有的优势,包括外向性,竞争性,长期性,持续性,全面性价值链又是战略成本控制的主要工具,它通过价值链分析,优化企业价值链以达到控制企业成本,提高企业竞争优势的目的管理者站在战略成本的高度上,分析基于价值链的成本控制,既要注重内部价值链的优化又要注重外部价值链的协调酒店业与经济密不可分,值得感谢的是,终于度过了非常艰难的一年这是个好消息,对于辛勤劳动的运营商来说,他们做出了艰难的决定来调整他们的商业计划,终于得到公司的支持。美国首脑会议在1月份举行,小组成员指出,目前的积极的市场周期正在给管理者创造一个良好的机会,但他们也指出,强有力的运营控制仍然是必要的。利润率仍然面临压力,费用与成本仍然需要明智的管理引用希尔顿酒店集团的主席兼首席执行官史蒂芬博伦巴赫的话“完善的运营是至关重要的”许多开支,如保险费用,劳动力成本和杂项费用,折旧费用,继续需要不断的关注。许多公司都明智地加倍努力,以监测费用和管理成本。有些管理高层采取自我分析过程与先进的技术,借用其他行业来总结经验。当酒店业适应成本控制解决方案,证明在其他地方,以改善底线,这种类型的借鉴是一件好事。酒店成本控制是酒店成本管理者根据所做的成本预测、决策和计划,确定酒店成本控制目标,并通过一定的成本控制方法控制成本,使成本按预期的方向发展。酒店成本控制是一个系统工程,由几个基本要素构成控制目标、控制主体、控制客体或控制对象、成本控制信息、控制环节、控制手段等。成本控制对于酒店经营来说具有重要意义,主要表现在以下几个方面首先,低成本可以使酒店在制定价格方面具有更大的灵活性。在价格基础上对竞争对手进行攻击或防御的价格战,可用有诱惑力的价格从竞争对手中夺取市场占有率、以扩大销售量向较为成功的对手的各种竞争战略发起攻击,可以获得超出平均水平以上的利润。其次,低成本可以使酒店争取更多的顾客,扩大销售量和市场占有率。低成本是酒店制定低价格的基础,而低成本又是以保持甚至提高产品或服务的原有质量为前提的。这种保持甚至提高原有质量的低价格必然吸引更多的顾客。另一方面,由于企业的低价格,相对其他企业而一言存在较大的边际利润,因而容易同顾客达成双方都比较满意的价格协议,达到巩固和维护现有市场占有率和企业市场地位目的。第三,酒店的低成本使其对原材料价格上涨具有较大承受能力,同时能够在较大边际利润范围内应对各种不稳定的经济因素所带来的影响。第四,低成本是形成产业进入壁垒的一个重要因素。酒店的低成本可以防止潜在进入者进入该酒店的细分市场,从而维持酒店现有竞争地位。企业在构建成本控制体系和方法的同时,为了发挥好成本控制的作用,实现成本控制目标,应遵守这样一些基本原则及时性原则、节约性原则、相结合原则、互相协调原则、及时性原则。及时性原则是指成本控制系统能及时反映成本控制过程中实际发生与酒店业成本控制问题研究控制标准之间的偏差,使之能及时消除偏差,恢复正常。当成本控制系统中出现偏差而没有及时发现并