The quality of budget preparers has a direct impact on the quality of budget preparation. Budget preparers only immerse themselves in piles of data such as account books, account books, reports, etc., instead of observing and thinking about problems from the perspective of the hotel as a whole. When domestic hotels select financial managers, they generally use familiarity with financial knowledge as the main assessment criterion. Therefore, when financial managers are directly involved in management, their lack of hotel business knowledge is particularly obvious, and their role as a consultant to the general manager is also weakened. 1. Reform of the organizational system. Establish an effective budget management organizational system and a dedicated budget committee, consisting of the general manager, executive deputy general manager, financial director, chief accountant, department managers, and chief engineer. It performs key functions: 1. Reviews, approves or adjusts each proposal or report; 2. Responsible for approving budget revisions; 3. Reviews budget preparation guidelines so that each department fully understands the operating guidelines and policies formulated by the general manager's office. Coordinates and reviews from the perspective of the hotel as a whole. Prepare budgets for each department; 4. Resolve conflicts in various aspects due to budget preparation; 5. Regularly check budget implementation to encourage all relevant parties to coordinately complete the goals and tasks stipulated in the budget; 6. Conduct performance evaluations. 2. Establish a scientific method and prepare the budget according to predetermined procedures so that the budget is scientific, advanced and applicable. 1 Determine the forecast target. It mainly includes forecast profit indicators, forecast sales volume indicators, forecast cost indicators, and forecast capital demand indicators. 2. Conduct market research, collect relevant information, classify and evaluate it. 3. Prepare departmental budget draft on a departmental basis. 4 Based on the whole store, conduct a comprehensive balance of the whole store based on the summary of the department budget draft, and make the whole store budget. 5. After discussion and determination at the budget meeting, the implementation budget plan is issued to the department. Once the individual budgets of each department are revised and approved by the hotel, the person in charge of the original budget must be notified of the revised budget in a timely manner, and at the same time, a full explanation of the reasons and necessity of the revision must be given to convince the department manager to happily accept the new budget. budget. This process of fully respecting grassroots enthusiasm and opinions in budget management is irreducible and will determine whether the budget has a solid mass basis. 6. Decompose department budget indicators and exert financial control functions. 7 Provide interim reports and special reports on budget implementation. 3. Improve budgeting methods. 1. Change the original annual fixed budget to a monthly rolling budget. To overcome the shortcomings of traditional periodic budgeting, a monthly rolling budget can be used. Specific operations can be carried out in two ways according to needs: monthly or quarterly rolling budget. Monthly rolling budget means that after one month of budget execution, the reasons for the differences will be analyzed and compared based on the operating results of the previous month, and future budgets will be adjusted in a timely manner based on new situations that occur during execution, and the budget for the remaining 11 months will be adjusted accordingly. Revise it and automatically follow up one month to re-budget for the year. This continuous rolling process uses a continuous budget to plan future operating activities. A quarterly rolling budget is similar to a monthly rolling budget. 2. Implement a zero-based budgeting system when making decisions, so that the hotel can achieve scientific management, get rid of inspired decision-making, and effectively limit the authority of the general manager. The zero-based budgeting method is to list out what it hopes to do, how it should be done, whether there are other alternatives, how much it will cost, what benefits it will have for the organization, and what the consequences will be if it does not do so. Every decision should be evaluated based on long-term goals, and an action plan should be selected based on its feasibility. The disadvantage of the traditional budget method is that decision-makers only know how to compile summaries, budgets and cuts. 1 Strengthen prior supervision: Participating in budget preparation and operating decision-making itself is the main way to effectively implement budget accounting prior supervision, which will directly affect decision-makers to select and optimize budget plans. and related decision-making plans. Because budgets at all levels are the starting point of the entire budget management work, the correctness of decision-making is the first link related to the normal operation of the entire budget activity. It can nip certain violations of laws and disciplines in the bud, and eliminate certain possible mistakes. In advance, we will strengthen and optimize budget control capabilities and optimize budget fund allocation. 2 Strengthen on-the-job control: Strengthen on-the-job supervision and control of economic activities during the execution of the budget to operate normally according to the budget or plan. It is necessary to extend from passive supervision of daily financial budget revenue and expenditure to performance supervision.Expand the scope and content of budget accounting supervision, especially strengthen the comprehensive supervision of major special budget projects, large investments and other economic activities. 3 Strengthen ex-post supervision: Implement performance supervision, assess and analyze the implementation of budgets and financial plans, and strengthen ex-post supervision on the effectiveness of the economy. Performance supervision includes business performance supervision and economic benefit supervision. Through the assessment and difference analysis of the economy and efficiency of the budget unit's financial revenue and expenditure and related economic activities, reveal the specific factors that affect performance, revise future plans, and focus on supervising the implementation of the budget and its effects, budget In terms of completion status, effective use of property, material and human resources, we should promote the improvement of the use effect of budget funds and related resource inputs, and promote better management, increase benefits, and improve efficiency as the main content of improving budget accounting supervision functions.