1. cost increases and decreases in various departments, year-on-year, chained, the reasons for the increase or decrease, savings or price reasons, such as food and beverage prices, resulting in increased costs, etc. (source of data - cost of doing business and operating expenses ledger); 2. supplier accounts payable transactions and balances (source of data - accounts payable supplier ledger); 3. kitchen utensils reported loss and office supplies assessment (source of data - operating expenses ledger); 4. energy (water, electricity, gas and coal) consumption (source of data - management expenses and operating expenses ledger); 5. assets (fixed assets) Source - operating expenses ledger); 4. energy (water, electricity, gas and coal) consumption (data source - management costs and operating expenses ledger); 5. assets (fixed assets) purchased and used (data source - cost of doing business and operating expenses, management expenses ledger or the hotel management system inventory out of stock list); in short, what you do what to write, the key is to data, and accurate! Smile hope to adopt, thank you!