As an important part of modern service industry, the operation and management of hotel industry has always been the focus of hotel marketing experts. So how to manage hotel finance? The following is what I have compiled for your reference and understanding. I hope you like it!

First, corresponding functional institutions and organizational systems can be established to coordinate the daily work of managers

which is conducive to saving and mobilizing manpower, material resources and financial resources; Unified control and mobilization, accelerate capital turnover, ensure the smooth progress of accounting work, and give full play to the functions of "reflection and supervision" of finance and accounting. So that all aspects of our financial management can be linked together, so as to deal with the uncertainty of the market economy environment with the orderly implementation of economic entities. The finance department sets the cost control department and the cost manager only to set the cost accounting, which is directly under the management of the financial manager or chief financial officer, and can play a decisive role in the cost control, gross profit margin adjustment, cost accounting and reasonable inventory adjustment of the whole hotel. The cost manager is also in charge of the food controller, the beverage controller, the tobacco controller and the material controller, so that they have their own responsibilities for the projects they are in charge of, forming a layer-by-layer check, which is conducive to the control of the total cost of the hotel. The work scope of the cost control department is cost accounting, especially catering cost accounting. Generally, hotels are equipped with 2-3 staff. As usual. Every dish on the menu of each restaurant in the catering department must have a standard cost accounting sheet, which is a huge workload and very complicated and delicate work, also known as menu project. The weight and unit price of all raw materials and auxiliary ingredients of each dish must be accounted and recorded one by one. This work is completed by the cost control department and the chef. The completed "standard menu formula" is the model and "Bible" for the daily operation of chefs in various restaurants. The main menu has been trial-produced and the whole dish has to be photographed and set up. Form a menu database, and the cost control department will conduct cost accounting and control accordingly, and find abnormal cost signals. Have the duty to warn the head chef. With the cooperation of the cost control department, the food and beverage department can accomplish the profit target of the department with a good idea every month. Imagine if there is no cost control, the food and beverage department will lack rational guidance and can only "follow the feelings", and what our Prince International Hotel lacks is this "Bible".

secondly, the purchasing department and the finance department directly under the warehouse

are convenient for understanding the business and market conditions, reducing operating costs and preventing the abuse of funds and overstocking of materials. Its advantages are:

1. It is beneficial to the control of hotel purchasing cost. How to determine the hotel purchase price directly affects the cost level. Generally, the purchasing department and the finance department send staff to investigate and confirm the purchase cost in international hotels. Any "purchase application form" must be fully investigated, and the goods should be compared. Finally, it is decided by the financial director. For the purchase of food raw materials and goods, because their prices change frequently with the seasons, the catering department, cost control department and purchasing department must send staff to conduct market research, and deduct a certain zero-zero price difference according to the investigation results. The purchase price will not be decided by the purchasing department and suppliers.

2. It is beneficial to control the cost rate. How the cost rate of the food and beverage department changes is closely related to the purchase price of the purchasing department. If the food and beverage cost rate is abnormal, the financial department can take immediate action to reduce the variety and quality of the procurement, so as to adjust the appropriate price and cost rate.

3. The purchasing department directly under the Finance Department is not only helpful for the Finance Department to know the price situation, monitor and reduce the cost in time, but also helps to avoid the situation that departments are scattered and wrangle with each other.

Third, set up full-time day audit and night audit

It is very important for international hotels to determine income. In order to ensure accurate and timely income, international hotels have specially set up day audit and night audit for day auditors. "People engaged in night audit didn't have this position in China hotels and hotels in the past." From the cashier to the night audit and daily audit, the income is examined and checked at different levels to ensure that the hotel's income is not lost and the customer's accounts receivable are recovered in time. After the cashier in the restaurant gets off work, their cash register should be cleared by the night auditor, because the clearing number and key are only mastered by the night shift, and the income report on duty and the cashier's duty report are printed out at the same time; At the same time, the daily auditor checks the menu orders and statements sent by the restaurant, which ensures the accuracy of income from the management system. The night shift audit is dedicated to work from 11: 11 pm to 6: 11 am. It is mainly responsible for auditing the collection reports and bills submitted by various business outlets, making a sales summary report, and checking it with the reception report of the front office. The income report of the day is reported to the CFO before 8: 31 am the next day. After night audit and daily audit, the income is guaranteed to be recorded and settled in time, which is very scientific. I once heard that a new general manager of a hotel who was not familiar with the business once suspected that the receiving supervisor had the problem of not recording the receipts, so he ordered a check. Only after investigation did I know that the strict internal control system could not lead to the problem of not recording the income of the supervisor.

Fourthly, restaurants and other cashiers are managed by the finance department

Cashiers don't contact customers directly; Through the media of waiters, loopholes and mistakes among cashiers, guests and waiters can be avoided, and it is also convenient for mutual supervision and control of catering costs and revenue.

Fifthly, the chief cashier centrally manages the unified collection and expenditure of hotel funds

International hotels attach great importance to the control and management of cash flow, and the concept of "cash is gold" is deeply rooted in people's hearts. Internal control procedures are rigorous and clear. The Finance Department requires that cash on hand, including bank deposits, must be counted daily, and submit the Daily Cash Flow Statement to the Chief Financial Officer. The person who counts cash is audited by the daily audit, with the purpose of ensuring the safe and rational use of cash on hand. According to the regulations, the finance department must prepare the cash flow plan and supplier payment plan on schedule every month, and report the payment to the general manager. To ensure the cash flow according to the specified plan and ensure the normal operation of the hotel. The cash payment procedure of the hotel is also very strict. Every cash payment must be approved by the department manager, the competent leader, the financial manager, the chief financial officer and the general manager, and the expenses of the general manager must be reported to the superior supervisor for approval after being approved by the chief financial officer. Cash can't be paid without a signature. All administrative and business departments have no right to directly purchase goods from outside, and they must go through the channel of "Purchase Application Form". After being approved step by step according to the regulations, the purchasing department will handle the procurement business in a centralized way, and only after the goods are inspected by the finance department and the goods are received by the business use department can this purchase expense be spent. Domestic hotels don't pay enough attention to the management of cash flow, so it can't be said that there is no planning, but after all, the lines are thick, and it is even more impossible to make an inventory every day and prepare a cash flow statement every day. For the items used by this department, the department can assign procurement or its employees to buy them after applying for funds. Then the general manager can go to the finance department for reimbursement after signing, and there is no need to accept it halfway.

in addition, through improving the hotel financial management system, the result of operating income control can be achieved. Control is one of the basic functions of management, and hotel sales revenue control is an important part of hotel internal financial management. Because there are many jobs involved in the business income control, including hotel waiter, cashier, housekeeping center, kitchen, bar, front desk, auditor and so on. In order to do a good job in hotel revenue control, it is necessary to clarify the licensing rights of each post and coordinate and unify them, so as to achieve good control effect. At the same time, the hotel has a wide space, large mobility of staff and different types of customers. There are local guests, group guests, in-house guests and non-in-house guests among hotel customers, and these guests have different levels, which makes it more difficult to control. In addition, we must establish a "people-oriented" cost control concept. People are the foundation and soil of management and operation. The main body of cost control and implementation is all the staff of the hotel. It is not enough to implement it only by accountants or cost controllers, but by the active participation of all the staff. The management concept of "people-oriented" is to fully understand people's value, tap people's potential, stimulate people's vitality, effectively improve people's quality, and make them get the best combination and give full play to their enthusiasm. Hotel employees are most familiar with the hotel's operating procedures, service regulations and all the material consumption and expenses in the operation, and they also have the best way to control costs. Moreover, the participation of employees makes everything under control, and people check everywhere, find gaps at any time, and make adjustments at any time, greatly improving the effect of cost control. Give full play to the potential of employees and stimulate their consciousness of cost control.

in a word, traditional hotel financial management generally focuses on accounting management, while ignoring financial regulation and control management. For example, some financial managers or chief financial officers often go all out with the approval of the general manager, never considering whether it is correct or not. A person's ability is limited, and it is impossible for every decision to be correct. Relevant departments must be good staff and provide the basis for leadership decision-making. Therefore, a purchase order must be audited and signed by the department manager and chief financial officer before the general manager can finally issue it, otherwise, mistakes will occur in decision-making. The hotel emphasizes that the focus of financial work is not only the accounting, but also the financial control. Strictly control the purchase price of food and articles, and the chief financial officer should do a good job in regular market research. Without the approval of the chief financial officer, it is not allowed to purchase at will. Hotel finance is definitely not just the accounting work after "uncooked rice is cooked into mature rice".

The finance department is not an executive organization, but a functional management organization. Therefore, the hotel financial management must be reconsidered and repositioned. In its development and operation, it is guided by a relatively complete, rigorous and reasonable system that has been formed through repeated running-in and operation. We must seriously study and learn from advanced and management methods, improve our management system and improve our management level.

Hotel management is a new discipline, but also a management art, which requires management to have a variety of qualities, including knowledge, skills, management and probation of personnel, and the charm of managers themselves. In particular, the working position of chief financial officer, manager and financial personnel should be fully improved. < P > This aspect has attracted the attention of relevant parties in China. For a long time, due to historical reasons and current situation, the quality of hotel financial managers in China is uneven, which makes it difficult for them to accept some advanced hotel financial management methods. To solve this problem, we should start with the existing hotel financial managers and strengthen their study and training. Especially the study of professional knowledge and related knowledge, we should gradually replace those who can't adapt to the job, improve the flow mechanism of talents as soon as possible, enrich the truly talented people to the job, and create conditions for the internationalization and standardization of domestic hotel financial management. For example, the relevant departments have begun to study and implement the qualification certification of hotel managers, and relevant colleges and universities have offered professional training in this field, but there is still a long way to go to fundamentally solve this problem. There is still a lot of work to be done. Judging from the present situation of the hotel industry in China, there are different forms of ownership in China hotels, such as state-owned, private and other economies, and their operating grades are different, and the objects they receive are also different. Therefore, the methods and methods of hotel financial management adopted are quite different, and the level of hotel financial management is also uneven. Therefore, it is necessary to learn from the advanced experience and methods of foreign hotel financial management and combine them with the concrete reality of China enterprises, and strive to adopt hotel financial management methods that are suitable for China's national conditions and at the same time integrate with international standardization.

with the acceleration of the process of world economic integration, China's economy is further integrated with the world. The level of internationalization and standardization of hotel financial management will also be rapidly improved, and there are still considerable differences between Chinese and foreign hotels. To narrow the differences as soon as possible, it still needs to spend a lot of energy, so as to encourage domestic hotel colleagues to establish confidence, see the shortcomings, make further efforts to strengthen management and improve the level of internationalization and standardization of hotel financial management.

in the modern sense, the chief financial officer is one of the makers and executors of the company's important strategic decisions, and is an indispensable role interspersed between financial markets and value management. With the deepening of the process of global economic integration, traditional financial management knowledge has been far from meeting the needs of modern enterprises. Today's financial managers and enterprise managers should not only follow some traditional principles, but also understand the ever-changing capital market and the development trend of financial management, and master the latest strategies and technologies in order to complete their work efficiently and provide strong interests protection and support to enterprise owners and shareholders! "People also: