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Hotel cost accounting method
1. Check the incoming, outgoing and remaining quantity of catering and entertainment drinks every day; Review the income statement of each business place every day; Check whether the menu and wine list on each floor are consistent with those attached to the bill, and check whether the price is correct.

2. Check whether the hotel discount bill is made out correctly and the procedures are complete every day, and enter it into the computer after checking it. At the end of the month, compile the hotel hospitality list and expenditure summary table.

3. Take out the menu (kitchen couplet) from the kitchen on a regular basis, calculate the kitchen transfer bill at cost price, and conduct accounting treatment by floor at the end of the month.

4. At the beginning of each week, according to the weekly wine sales table made by the guest room, check with the weekly wine income; And check whether the physical number is relative to the book number.

5. Always check the drinks and cigarettes in each business place.

6. Take out the handover list of drinks and cigarettes attached to the handover list every day, make accounting according to the purchase price, and make internal adjustment at the end of the month.

7. Conduct regular market research, compare the market price with the recent purchase price, feed back the information to the purchasing department and the accounting payable in time, control the price of vegetables in time, and report the investigation to the finance department.

8. According to the market situation and kitchen feeding list, make standard menu and wine list.

9. At the end of each month, make a physical inventory of the kitchen and canteen, make accounting according to the physical quantity at the cost price, and make accounting treatment for false returns.

10. After the cost sub-ledger and general ledger are relatively correct, prepare the cost report according to the total income of each operating point in the current month, and calculate the correct gross profit and gross profit margin of beverages, cigarettes and food at each operating point. If the gross profit margin fluctuates greatly in the current month, the reasons should be analyzed and the relevant departments should be informed to take measures to effectively control the cost.

Hotel is the main body of the hotel. The principle of guest room design is quiet, comfortable, safe and well-equipped, which is conducive to cleanliness and hygiene. The size and style of furniture should be coordinated with the size and shape of the guest room. The size of the room depends on the hotel level and furniture standards. According to the bed setting, it is divided into single rooms, double rooms, suites and superior suites. The most commonly used twin room is.

Most motels have two double beds in each unit for three or four families to travel. The size of the guest room is related to the size of the bed. The net room area of the guest room (excluding the bathroom and passage) is generally about 20 square meters, which can be increased or decreased according to the actual situation. The design of toilet should consider the convenience of cleaning and maintenance. The guest room corridor should facilitate access to stairs and elevators, and indicate the safe evacuation direction and exit as required. Most motel rooms in Wuyuan Jinqiao Hotel in Inner Mongolia have two double beds and broadband access.