the success or failure of store financial management depends largely on the analytical ability of financial personnel. Doing a good job in financial analysis is not only the basic responsibility of the financial department, but also a powerful guarantee for hotel managers to make business decisions. However, in the actual hotel financial management activities, there are not many effective financial systematic analysis, mainly because of the misunderstanding and misunderstanding in financial analysis, which can not make the financial analysis work play an active role. < P > First, only the on-balance-sheet figures are analyzed, while the off-balance-sheet phenomena are ignored. Hotel financial management is a very meticulous work, which needs to sort out all aspects of hotel operation. However, due to the phenomenon of "running, running, dripping and leaking", a slight omission in the formulation of business management system will inevitably affect the quality of hotel accounting. In order to ensure the order of accounting business, it is necessary to match the standardization of business process. Therefore, in financial analysis, it is far from enough to limit the numerical comparative analysis of the statements themselves. It should also be compared with the advanced indicators of the same industry in terms of income, cost and expenses, so as to fully reflect the achievements of hotel management.
second, we are used to routine analysis, and there is no breakthrough and innovation. The gross profit margin of a hotel this month is obviously low, and it is not enough to consider it only from the perspective of cost saving. The reason is probably because the seasonal dishes in this month have increased in price due to seasonal changes, and it is difficult to obtain comprehensive financial analysis data without analyzing the purchase of raw materials, thus alleviating the contradiction of daily seasonal dishes.
Third, the analysis stays on paper, but can't be put into action. Hotel financial analysis is based on the induction, summary and comparison of report figures, and finds abnormal financial indicators from them, thus finding loopholes in daily operation and management. But there are not the problems and loopholes mentioned in the analysis, and the reasons may be various and extremely complicated. It is very important to arrange and implement the phenomena and problems found in financial analysis by means of thematic meetings or departmental meetings.
fourthly, financial personnel solve the problems after analysis by themselves, lacking communication and contact with business departments. At present, the system and mode of hotel financial management are all in the form of being responsible for the hotel's top leaders, which itself is beyond reproach. However, from the perspective of daily operation and management, the improvement measures and methods mentioned in financial analysis need the support and help of relevant business departments, and it is very urgent and necessary for financial personnel to provide the relevant business posts and departments with the special financial analysis materials they need.
fifthly, financial analysis is for internal reference only, while external units are excluded. The financial analysis of a hotel with standardized operation is not only the routine work of the financial department, but also the main basis for tax, finance, industry and commerce departments to provide corresponding support policies for the hotel. However, the general practice of hotels is to thoroughly analyze the internal environment of the difficulties encountered in actual operation, but not to mention it to the outside world. Therefore, preferential measures such as tax reduction and exemption and tax deferral can only be passed by.
Sixth, report good news but not bad news in the analysis, and beautify the content of financial analysis. The purpose of hotel financial analysis is to serve the daily operation and management. It is necessary to sum up advanced management experience, but more is to analyze the contents of improving cost management and improving hotel economic benefits.
Seventh, the analysis is only a verbal description, not a written analysis material, let alone a financial analysis document. There are many and complicated contents in hotel financial analysis, so it is not easy to make an objective analysis and evaluation of every link in hotel management. This requires financial personnel to establish financial analysis materials of the hotel for reference in addition to oral reports. So as to avoid financial analysis becoming a mere formality.
Eighth, financial analysis is limited to annual analysis, but lacks daily systematic analysis. Although the basis of financial analysis depends on the annual financial statements. However, it is necessary to analyze the cost analysis table, raw material purchase table, cash income and expenditure table, business status table and food pricing table involved in daily business activities on a monthly and quarterly basis in order to dynamically track the changes in hotel management.
ninth, only analyze the results, regardless of the process. The process of hotel financial analysis is a process of continuous separation of indicators. Only by breaking down the total financial indicators can we know their potential risks and problems. For example, the total cost index of the hotel has dropped, but what kind of cost has dropped? Maybe a kind of cost has risen in the total cost decline, and it must be subdivided to find out, but we can't get a general conclusion that the cost has dropped.
tenth, you only know analysis, but you don't know management, which makes analysis empty. Whether a financial indicator is healthy or not depends not only on the operating conditions of the same industry, but also on the hotel's own operating conditions. Some advanced index systems in the same industry may not work for hotels. Therefore, it is also biased to try to achieve the purpose of financial analysis through advanced financial analysis software or templates.