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    3. 易展國際
      Trade  Dynamic
      Financial Management Positioning For Hotel Industry (Ⅱ)
      Release Time: 2008/1/3 0:00:00        From: Made In China.com        Visits: 249410        Font Size: Large  Middle  Small

      Third, set up full-time day and night auditor. More than two years since China joined WTO, all trades and professions have complied with the world. The domestic hotels should draw close to the international hotels too. It is a very important task for the international hotels to confirm the income. In order to guarantee the accurate and prompt income, international hotels have specially set up the persons who audit in the daytime (day auditor) and the persons who audit at night (the night auditor). There was no post of night auditor engaged in checking at night in Chinese hotels before. The cashier, together with day auditor and night auditor, set up successive checks on the income to guarantee the incomes of hotels from a loss as well as the prompt return of customer's account receivable. After restaurant cashier is off duty, the cash register will be cleared by night auditor because of clearing number and key are for specially-assigned persons for night shift only, it is required to type the on-duty income report and the cashier's on-duty report while clearing the machine; at the same time, menu order and statement sent by restaurants are audited by day auditor, which ensures the correctness of the income in management system. Night auditor specially works from 10 p.m to 6 a.m., and is responsible mainly for auditing the reports on money collection and bills all business branches hand in, making sales summary report, checking the report of the reception at lobby, reporting the income report to financial controller before 8:30 on the next morning. Thus, make sure that incomes can be entered and settled in time through night audit and day audit. It proves to be very scientific. It was said that a new general manager of a hotel who was not familiar with the business ever suspected that cashier supervisor came about the problem of non-entry-account when collecting money. So he ordered to verify, but found nothing wrong. Actually, there will be no problem like this at all through night audit and day audit under the strict internal control system.

       

       Fourth, restaurant and other money collections are administered by finance department. The cashier doesn’t contact customers directly. Through the media of waiters or waitresses, neglect and mistake (or errors) can be avoided among cashiers, guests and waiters or waitresses. It also helps to supervise mutually and control the cost of food and beverage and earnings at the same time. 

       

      Fifth, general cashier centralizes in the management of the unified collection and allocation of hotel funds. International hotels attach great importance to control and management of cash flow. The idea of "the cash is gold" is rooted in the hearts of the people. The internal control procedure is rigorous and very clear. Finance department is required to check the cash on hand (including bank deposits) every day, and submit "daily cash flow statement" to financial controller. Cash checking is performed by day auditor (auditor) in order to ensure the safe and reasonable usage of cash on hand. Finance department must work out the plans of cash flow and supplier's payment plan on schedule every month as regulated, and then report the payment to general manager so as to ensure cash flow as scheduled and the normal running of hotels. It is also very strict in the payment procedure of cash in hotels. Each cash payment is subject to the examination and approval of the department manager, supervisor, financial manager, financial controller and general manager. As for the general manager's expenses, financial controller will report it to the executives of higher authorities for approval after examining and approving. Cash can't be paid out while lacking a stamped signature. Every administrative and business department has no right to purchase articles directly. By means of "purchase application form", get approved step by step according to the regulations. Purchasing department concentrates on handling the business of purchasing. Only after finance department examines goods and business department accepts the goods, can the purchase expenses be paid. Domestic hotels have no much attention to the control over cash flow. Although we can't say it is not planned well, it is impossible for them to make cash checking and work out cash flow statement everyday. As for the articles that a department uses, the department can appoint purchasing department or staff of the department to purchase after the department applies for the funds. And then go to the Financial Department for reimbursement after signing by general manager even without confirmation midway.

       

      Organization structure of Finance Department in the Prince International Hotel is also made up of the above-mentioned five parts. However, there are very large distances in the functions of all departments with the above-mentioned international hotels. We hope, with the help of leaders of the group, each function of organization structure of Finance Department in the hotel can be improved in 2005, so that the hotel can narrow the distance with the international hotels gradually.

       

      In addition, the result of the business income control can be realized through perfecting the financial management system. Control is one of the basic functions of management. The sales income control of hotels is the important part of the internal financial management of hotels. The business income control link involves a lot of posts, including hotel waiter, cashier, room service center, kitchen, bar, receptionist, auditor, etc. If you want to keep a good income control of the hotel, you must define every post authority and make it coordinative, thus achieving the good result of controlling. Meanwhile, control becomes more difficult because of wide hotel space, heavy personnel flowability, different customer classification including local guests, group of guests, house guests, non house guests, who are at different levels. There are many service items in hotels, prices are widely different; the workload of pricing is large. Service item of food and beverage of hotels includes hundreds of varieties such as food, dish, drinks, cigarette, etc. Besides, hotels have different standards with regard to discounts, including various discounts, free entertainment reception, in-house rewards, minimum consumption, time consumption and many kinds of price forms, price for *****s and children, etc. The means of check-out is also diversified. Therefore, based on the above features, best measures should be taken for income control of hotel through research according to the actual conditions of the hotel.

       

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      欧美高清狂热视频+视频
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