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4、 organization chart Analyze whether the cost structure have an impact on profitabilityAs we know from the hotels organization structure before. We see the hotels revenue department (division) comes mainly from the Reservations (80% of the revenue from the reservations department), F&B, Rooms, and Sp
5、a & Exercise Room. The other side, cost from Marketing, Security, Finance, Purchasing, Engineering and Human resources department.The hotels 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
6、 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
7、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&
8、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
9、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 th
10、at 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
11、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
12、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
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