近几年来,我店根据费用支出占成本(费用)70％以上的特点,建立健全了一套完整的费用管理制度,在饭店客房及餐位固定不变的情况下,不断压缩费用支出,取得了费用水平逐年下降、经济效益稳步提高的好成绩。1991年,在原辅材料及燃料大幅度涨价的情况下,仍实现利润555多万元,比上年同期增长了15％,创历史最好水平。一、严格实行费用定额管理实行费用定额管理是控制费用支出、增加盈利的重要环节。费用定额要具有科学性、可行性和合理性,定额过高,会影响员工的积极性,不容易推行;定额过低,又达不到节约 In recent years, our shop has set up and perfected a complete set of cost management system based on the characteristics that the expenses are over 70% of the cost (cost). With the fixed hotel rooms and dining places, we keep compressing expenses and obtaining The cost level declining year by year, the steady improvement of economic performance good results. In 1991, with a sharp price increase of raw and auxiliary materials and fuels, the company still realized a profit of over 5.55 million yuan, an increase of 15% over the same period of previous year, setting the historical best level. First, the strict implementation of fixed cost management Quota management is the cost control, an important part of increasing profits. Expenses should be scientifically scientific, feasible and reasonable, high quotas, will affect the enthusiasm of staff, not easy to implement; fixed amount is too low, and can not achieve savings