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论文以三亚环球城酒店的餐饮成本控制为例,分析了环球城餐饮成本控制的现状与存在问题。根据不同环节成本控制的实际和重点制定出了针对不同环节的“5S”控制方法。同时还编制了核算报表,保证餐饮成本控制的整个过程的效度。餐饮成本涉及的范围较广,单靠一种方法难以达到理想效果,必须综合运用多种方法进行控制。同时,酒店管理层要采取一定的措施保证成本控制方法的执行力度,否则成本控制就只是一纸空文。
This paper takes Catering Cost Control of Universal City Hotel in Sanya as an example to analyze the present situation and existing problems of Catering Cost Control in Universal City. According to the different aspects of the cost control of the actual and focused on the development of different aspects of “5S ” control method. At the same time also prepared accounting statements to ensure that the cost of catering control the entire process of validity. Catering costs involved in a wide range of relying on one method is difficult to achieve the desired effect, we must comprehensively use a variety of methods to control. At the same time, hotel management should take certain measures to ensure that the implementation of cost control methods, or cost control is just a dead letter.