摘 要随着经济的日渐进展，我国酒店业正面临着严峻的挑战，要应对挑战，就必须从宏观上和企业经营上两个方面来进行。在宏观上应强化对酒店经营的监管，并加快国有改制步伐，激活这些酒店强化成本管理、提升竞争力，调动酒店强化成本管理积极性。在酒店日常运作层面，通过改变经营管理观念，善待员工，调动和激励员工参加管理的积极性；通过强化采购货物管理措施，降低采购成本；通过引进新技术来提高酒店运营效率，降低成本，尤其是占酒店成本比重较大的能源成本。本文在对我国酒店业成本管理中存在问题进行分析的基础上，针对餐饮成本控制的关键点，对餐饮成本控制进行分析，并提出相应的建议。以期能为皇冠假日酒店企业提高成本控制的水平，促进企业整体经济效益的提高。关键词:酒店管理；餐饮成本分析；餐饮成本控制AbstractWith the growing economic development, China's hotel industry is facing serious challenges to deal with the challenges from the macro and the two aspects of the business, it is necessary to carry out. Should strengthen the supervision of hotel operations at the macro level and speed up the pace of state restructuring, activation of these hotels to strengthen cost management, enhance competitiveness, strengthen cost management actively mobilize the hotel. Hotel the day-to-day operation level by changing the operation and management concepts, treat employees, to mobilize and motivate employees to participate in the management initiative; by strengthening the measures of purchasing goods management, reduce procurement costs; through the introduction of new technologies to improve the hotel operational efficiency, reduce costs, especially accounted for a large proportion of hotel costs in energy costs.In this paper, on the basis of the analysis of the problems in China's hotel industry cost management, the key point for food and beverage cost control, food and beverage cost control analysis and make recommendations accordingly. In order ...
