北京金融街丽思卡尔顿金阁中餐厅人工成本分析 业酒店管理（酒店财务管理方向）摘 要餐饮是酒店经营的重要组成部分，一方面要符合客人的餐饮要求；另一方面还要以为酒店增加收入为根本。众所周知，如果餐饮成本控制不加控制，一定会直接限制酒店经济效益的增长，还会影响酒店的发展。因此，餐厅既得利益的保障必须以加强对餐饮成本的控制为主要。作为以营利为目的的酒店，追求利润的最大化是其经营的最终目的，管理者应该注意减少、控制不必要的成本支出，作为加强酒店内部管理的主要目标。北京金融街丽思卡尔顿金阁中餐厅坐落于当地繁荣街区，中餐厅营业稳定，但是运营还存在很多问题，其中的人工成本是制约其发展的主要因素之一，要谋求发展，必须找出人工成本控制中所存在的问题。本文从餐饮业人工成本的分析为切入点，先详细的阐述了人工成本的概念和分类。分析了九点人工成本的理想结构，再分析北京金融街丽思卡尔顿金阁中餐厅的人工成本结构和支出现状，从理想结构和现实结构的对比，以及成本的支出情况，总结本餐厅在人工成本方面存在的问题，为北京金融街丽思卡尔顿金阁中餐厅制定发展战略提供成本分析数据。关键词：餐厅；人工成本；成本支出AbstractF&B department as the main part of hotel operation, not only need to meet the demand of the guests dining, but also shoulders the fundamental task of increase revenue for the hotel. There is no doubt that an improper food cost control, will directly restrict the economic benefits of the hotel, and even affect the hotel operation and development. Therefore, to strengthen the control of food and beverage cost is the guarantee of restaurant vested interests. Hotel as a non-profit organization, its management's ultimate purpose is to pursue the maximization of profits, as a hotel manager needs by constantly strengthen internal management, reduce and control the unnecessary cost. The Ritz-Carlton Beijing Financial Street Hotel Qi restaurant is located in the prosperous neighborhood, operating stability, the artificial cost is the main factor restricting its development,...
