Steigenberger Hotel Frankfurter Hof, Germany – Frankfurt, Germany
The Steigenberger Frankfurter Hof is one of the “luxury hotels” in Frankfurt and thus has a leading position as a place to stay. Prof. Dr. Christian Buer was commissioned to conduct a process cost analysis for the “Food & Beverage” process landscapes in cooperation with other experts. This focuses on the improvement of contribution margin I, which takes into account the (process) costs of consumables and durables (cost of sales food & beverages/direct costs) and the “employee” processes.
The aim of process cost analysis is to generate a holistic view that takes into account the achievement of cost advantages due to economies of scale (= returns to scale), the returns from synergies and the creation of transparency. The project should lead to process optimization with sustainable savings and use these to prove the amortization of potential investments as well as further returns (ROI).
As early as May 2011, the findings from the PCA were presented at a workshop and optimization potential and recommendations for action were made. Measures were taken to improve control of the use of goods (recipes; consumption by outlet) and thus increase the contribution margin. Employee discussions were held as part of the operational processes, resulting in greater accountability in the handling of products and consumer goods.