(A) cost control is modern.
Low-cost operation is not just the concept of "saving". In the final analysis, the cost control of the hotel is to realize the current budget, but it needs to be realized on the premise of ensuring the quality of service (including the quality of hardware and software). In this way, the cost budget has a series of standards, and reaching these standards will play a role in cost control. Only in this sense, tapping the potential is saving.
(B) to strengthen the staff's sense of crisis
Hotels should play an active role in motivating employees, so that all employees have the awareness of cost accounting, so as to carry out cost control for a long time.
(3) The low-cost strategy is the backing and foundation of the price strategy.
One of the important means of hotel competition is price competition, which is also closely related to the cost of operators. It can be said that whoever has low cost will have huge competitive capital and competitive advantage; The lower the cost, the greater the flexibility of price competition and the greater the endurance of competition.
(d) Cost and quality are not positively related (proportional).
The hotel can meet the quality standards at low cost. There are two cognitive problems to be solved here, one is the relationship between marketing, service quality and demand, and the other is how to better meet the requirements of domestic demand.
(e) The relationship between increasing income and reducing expenditure.
A restaurant is like a family. Saving money is important, but not essential. Only when family income is increasing and there is more money on hand can life be comfortable. Of course, you can't be extravagant. Most families still belong to the working class and should live within their means. In addition, hotels still have great potential to save money, which needs to be explored, but the work in this area is sloppy and there is no standard. Therefore, we should understand and practice the work of saving expenses from the perspective of reform and market mechanism.
(six) the financial sector is the key to the implementation of cost operation.
Hotel accounting should implement low-cost operation strategy from the height of market competition, rather than picking a cost. This requires accountants to follow the principle of "three benefits" in their specific work: whether (1) is conducive to improving market share; (2) Whether it is conducive to improving customer satisfaction; (3) whether it is conducive to increasing operating income.
The financial department is not only the accounting department, but also participates in the whole process of operation and management. From planning control to supervision and coordination, we should understand both finance and business. Accountants should be good advisers and assistants to hotel investors and operators.