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Hotelmanagement, 5th Edition
book

Hotelmanagement, 5th Edition

by U. Karla Henschel, Axel Gruner, Burkhard von Freyberg
May 2018
Intermediate to advanced
404 pages
11h 19m
German
De Gruyter Oldenbourg
Content preview from Hotelmanagement, 5th Edition

9Das Kostenmanagement im Hotel

9.1Das Kostenproblem der Hotellerie

Die Erstellung der Hotelleistung bedeutet den Verzehr von Gütern und Dienstleistungen, der in Kosten quantifiziert ist. Die Hotellerie hat Besonderheiten, die im Kostenmanagement zu beachten sind:

  1. Hotels weisen ein hohes Kostenniveau auf. So sind Aufwendungen von über 90–95% der Betriebserträge keine Seltenheit, unabhängig davon, ob es sich um einen Eigentümer- oder Pachtbetrieb handelt.
  2. Die zur Erstellung der Hotelleistung erforderlichen kapital- und anlagenintensiven Investitionen sowie der hohe personelle Aufwand wirken sich auf die Kostenstruktur aus. Die Personalkosten und die Warenkosten (für Speisen und Getränke) sind die größten Aufwandspositionen. Daneben charakterisieren ...
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Publisher Resources

ISBN: 9783110524307