Traditional Culture Encyclopedia - Hotel accommodation - Why is it said that hotel finances are not good?
Why is it said that hotel finances are not good?
1. The hotel’s financial accounting is relatively simple
Generally, the main business of hotels is guest rooms and catering services. These two incomes are on a cash basis. I provide services, and you Pay in cash (of course there are also big customers signing orders, very few, which does not affect the accounting method), and the goods are paid in full. The biggest feature of the modern corporate accounting system is the accrual system. Because of the implementation of the accrual system, there is the subsequent revenue-cost ratio, the principle of importance, and the principle of substance over form
Comparing the accrual basis and the cash basis, the former is considered high-tech, while the latter
Cost accounting is also relatively simple. Generally, product cost accounting always has a process of collection and apportionment. The hotel uses inventory To put it another way, for example, the main cost of catering services is ingredients. The cost of each dish is different, but the catering industry basically does not count this. It is all about the general ledger. You must know that the monthly profit is the sales volume of the month. After subtracting the rent and labor, the ingredients are taken out. Some people will take stock of how much material is left at the end of the month, and some may not do so. In short, it is quite rough
2. The hotel’s financial management is very unique, but also has strong limitations
The real value of hotel accounting lies in internal control management, and the guest rooms and catering are most afraid of leakage. Hell, if the front desk cooperates with the guest room, the cash register of the catering and the opening of the store in the back app will be a big loss, so internal control rules must be formulated to let each department check each other. This is a test of wisdom
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