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山东蓝海酒店集团是在1994年成立的原东营市西城宾馆基础上,于1999年1月正式改制组建发展起来的股份制企业,位于鲁北大地、渤海之滨,是黄河三角洲中心城市——东营市规模最大、实力最雄厚的餐饮企业。经过14年的艰苦创业,蓝海集团已由昔日一个名不见经传的招待所一跃成为山东省餐饮业的龙头企业。目前,集团旗下拥有东营蓝海国际大饭店、济南蓝海大饭店、青岛蓝海大饭店等13家高星级酒店、1家酒楼和1所职业学校。在不断谋求发展的过程中,以餐饮住宿业为主的蓝海集团逐渐摸索出一套自己的饮食成本控制方法,在传统的倒挤法计算饮食成本的基础上,增加了对标准成本的核算、对过程损耗的控制以及实施原材料的预算管理等先进的成本控制模式。
Shandong Blue Ocean Hotel Group Co., Ltd. is a joint-stock enterprise established on the basis of the former Xicheng Hotel Dongying City in 1994 and formally restructured in January 1999. It is located in the land of Lubei and the coast of the Bohai Sea and is the central city of the Yellow River Delta - Dongying The largest and most powerful food and beverage companies. After 14 years of arduous pioneering, Blue Ocean Group has jumped from a former little-known hostel became the leading restaurant industry in Shandong Province. At present, the Group owns 13 high-star hotels, 1 restaurant and 1 vocational school in Dongying Blue Horizon International Hotel, Jinan Blue Horizon Hotel and Qingdao Blue Horizon Hotel. In the continuous development of the process, the Blue Sea Group, mainly catering and accommodation industry, has gradually found out a set of control methods for its own diet cost. On the basis of the traditional method of calculating the diet cost by reverse squeeze method, it increases the standard cost accounting, The control of process losses and the implementation of raw materials budget management and other advanced cost control mode.