Hotel management should be centered on financial management, and then to drive and promote the hotel's other management work. The hotel industry's financial institutions are generally set up in two ways: one is the procurement into the Ministry of Finance, the Ministry of Finance by the accounting, internal audit, cashier, treasury and procurement of five parts; the other is the procurement of a separate management as a department. The author believes that procurement should be included in the Ministry of Finance, and by the financial director directly under the management. Financial director must be a member of the leadership team as a hotel, its status and importance is second only to the general manager, so that the main benefits of setting up the following:
One of the financial director can directly coordinate the hotel inside and outside and the relationship between the various departments, the organization and participation in the hotel's day-to-day operations and management, control and mobilization of the unity of the hotel, which is conducive to the saving of manpower, material resources, financial resources, accelerate the turnover of funds to enhance This is conducive to saving manpower, material and financial resources, accelerating the turnover of funds, strengthening cost control, and giving full play to the functions of financial reflection and supervision. The Finance Department directly manages the Treasury and catering accountant, the Treasury and set up a separate food treasurer, beverage, tobacco and alcohol treasurer, material supplies treasurer, requiring them to take charge of the project and business each in its own way, each responsible for the storage of goods, the use of the process of supervision and control.
The second, purchasing and warehousing directly under the Ministry of Finance, the Ministry of Finance and by the financial director directly under the management of the financial director, so that it is easy for the financial director to keep abreast of market conditions, reduce the operating costs of the hotel, timely adjustment of the varieties of purchases and their proportion to prevent the abuse of funds and backlog of supplies. The advantages are:
①Conducive to the control of hotel procurement costs. Procurement costs generally by the Purchasing Department and the Finance Department **** with the investigation and confirmation of any procurement application form, must be fully investigated, the implementation of the comparison of goods, and finally by the Chief Financial Officer to coordinate the decision.
②Conducive to the regulation of food and beverage cost rate. Catering sense of the rate of high and low, how to change with the Purchasing Department of the changes in the purchase price is closely related to the cost of food and beverage rate of abnormality, the Finance Department can immediately respond to one is to analyze the inventory turnover rate of whether there is anomalies in the number of inventory is scientific, and the second is to analyze the purchase cost is reasonable, if necessary, can be reduced to reduce the procurement of varieties and quantities, so as to purchase prices and catering cost of food and beverage rate adjusted to an appropriate level.
3 Procurement directly under the Finance Department in addition to the Finance Department to understand the price situation, timely monitoring, cost reduction, but also to avoid the occurrence of procurement, treasury, finance and mutual tug-of-war.
Third, the cash register under the management of the Ministry of Finance, the cashier does not directly contact with the customer, but through the waiter this "middleman". This is more standardized to avoid the cashier, waiter some unnecessary mistakes, but also to facilitate mutual supervision and control of food and beverage revenues and costs.
2. Develop cost budgets, the establishment of a comprehensive cost assessment and analysis system.
This is the key to cost control. Only for each cost item of the hotel under the specific budget indicators, and according to this strict assessment, cost control can really play a role. The development of cost budget, we must adhere to the completeness, relevance and rationality of the formulation of the principle. Budget for each department, each project's characteristics, within the scope of control, to give the corresponding cost budget indicators. For example, x hotel, at the beginning of each year, led by the chief financial officer, the finance department, the participation of the operating departments, to take the "two on two off" way to develop the year's costs and expenses of the cost of the budget and consumption of the quota, including the hotel's total cost, procurement costs, food and beverage costs, cash flow budgets and budgets of the engineering and maintenance costs, as well as office expenses, travel expenses, car expenses, Business hospitality use plan, etc., and apportioned to each month, to determine the specific responsible person, responsible for each level, layer by layer implementation. At the end of each month, a cost analysis meeting will be held, with the participation of the three departments of finance, labor and management, and quality control, to strictly assess the implementation of the cost budget of each operating department in the month, and to analyze in detail the items with large differences from the cost budget, and to find out the reasons for them, so as to make timely improvements to the weak links of cost control.
3. Strengthen internal control and increase supervision and inspection.
(1) Increase the control of procurement costs.
Materials procurement is the first stage of the hotel capital cycle, but also a key link, good or bad control of the hotel is quite important. First of all, the procurement management system should be established to provide for the applicant for material procurement, the authority of the authorized person, the process of material procurement, the responsibility and relationship between the relevant departments, the procurement method, the offer and price approval and so on. For example, x hotel in the procurement regulations, procurement applications must be made by the use of the department, the purchase application form must be signed by the use of the department manager reported to the chief financial officer, the chief financial officer in the review of the material whether the urgent need to purchase, whether there is inventory in the warehouse, whether there is a substitute for the contents of the goods, if you think that really need to purchase, sign and approve the general manager of the final issuance of the links are missing. Purchasing Department according to the approved purchase order to develop a procurement plan, to suppliers, price quotes, price comparison, bargaining, and then select the supplier, and the selected supplier and its offer to fill in the purchase order, more than a certain amount of the purchase order must be attached to the written quotations of more than three vendors for the financial director (or financial manager) audit. Procurement process to achieve incompatible job separation:
①Purchase orders from the operating department or the use of the department proposed. Purchasing department is responsible for implementation.
② Purchasing staff shall not also serve as goods acceptance.
③Payment approvers and executives can not simultaneously handle the business of seeking suppliers and claiming prices.
④Goods procurement, storage, and use of personnel can not be engaged in bookkeeping.
⑤Separation of duties between the auditing payer and the payer.
(2) Increase the control of catering costs.
Food and beverage costs are the largest part of the hotel's variable costs, which directly affects the profitability of the enterprise and is most important to Cao store. Catering cost control is not unlimited reduction of catering cost rate, but to ensure the quality of catering services under the premise of reducing the consumption of raw materials, generally set the catering cost rate of 45% to 48%. By convention, the catering department of each restaurant menu for each dish, there must be a standard costing sheet. The development of a standard costing sheet is a huge amount of work and very tedious and detailed work, each dish of all raw materials, auxiliary ingredients of the portion, the unit price must be accounted for and recorded. This work by the cost accountant, catering accountant and chef *** with the completion of the final "standard menu recipe" is the daily operation of each restaurant chef samples. With cost control objectives, catering manager as the main responsible person, we must often check the kitchen, the chef's operating process of waste timely pointed out, such as corners are fully utilized, garbage cans, sewers, there is no waste of food and so on. The chef is even more important to control the operation process in the daily work, to develop reasonable operating procedures and standards, as far as possible to improve the output rate and reduce waste. The Finance Department has set up a full-time catering accountant to account for, supervise and check the catering costs on a daily basis, so as to grasp the situation in a timely manner and provide feedback. At the end of the month assessment, the catering cost rate of the month with the catering manager, head chef, purchasing manager and catering accountant salary link.
(3) Increase the control of energy consumption.
Energy consumption is another big expense of the hotel. Such as x hotel due to build store earlier, equipment is relatively backward and old aging, energy consumption accounted for more than 20% of the turnover, much higher than the energy consumption standards of similar hotels (10%). In recent years, in order to save energy, x hotel specifically set up an energy-saving leadership group, led by the chief financial officer and the vice president in charge of engineering, to strengthen the management and control of daily energy consumption. First, in the catering department, laundry and other energy-consuming departments were installed water meters, electricity meters, the responsibility will be realized to the person, in strict accordance with the issued consumption quota each month for control and assessment. The second is to investigate the energy use of the entire hotel to find out other specific measures that can save energy. For example: the laundry, catering department to adjust the gas supply time, the implementation of centralized, unified, regular, fixed-point gas supply to reduce boiler combustion time; regular measurement of the floor temperature, according to the temperature adjustment of the air conditioning time; according to the weather conditions and seasonal changes in the hotel outside the street lamps, neon lights, adjusting the turn-on time. All these, a year is expected to save energy consumption of more than 100,000 yuan.
(4) Increase the daily control of equipment.
Hotel equipment, such as the central air conditioning system, boilers, elevators, laundry equipment, etc., equipment investment, transformation and routine repair, maintenance is a large expenditure, so the management of equipment to establish a "preventive maintenance" system.
One of the investment in the purchase of equipment to consider the use of equipment for a long time, energy saving and convenience, in order to avoid future energy-saving equipment for the transformation. For example, Hotel X. Due to the backwardness of the equipment, energy utilization is low, and often there will be failures, resulting in high energy consumption and high equipment maintenance costs. In recent years, x hotel has taken a lot of energy-saving renovation measures, such as: the 6-ton boiler into a 2-ton boiler, so that in the absence of heating and cooling, you can directly use a small boiler to burn hot water and gas to the catering kitchen, to avoid the "big maratou"; lithium bromide units into direct-fired units. Hotel air-conditioning refrigeration directly through the direct combustion refrigeration, without the need to first burn through the boiler to produce steam, steam and then through the lithium bromide unit converted to cold air to refrigeration, only these two transformations can save about 300,000 yuan a year in natural gas usage fees; the hotel to use the new technology to obtain national patents. The air-conditioning cooling water circulating pump 50 horsepower replaced by 30 horsepower, the chilled water circulating pump 30 horsepower replaced by 18 horsepower, which can also save more than 80,000 yuan a year in electricity costs.
The second is to do a good job of the daily maintenance of equipment, so that you can extend the service life of the equipment, to avoid equipment failure and spend a large amount of maintenance costs and shorten the service life of the equipment.
Third, the hotel's various daily maintenance should be controlled. Hotel regulations, each department in the repair must fill out the application form, signed by the department manager to the Engineering Department. Engineering Department scheduling after receiving the application form to send a person to repair, lead what material, lead how much material must be signed by the manager of the Ministry of Engineering to confirm. After the repair, but also by the use of the department manager of the repair results and the use of materials to sign the confirmation, so you can avoid the maintenance process in the loopholes and waste.