I want to ask about the finance of the hotel industry.

Financial management system Financial plan management According to the requirements of the group headquarters and hotel group on the hotel business objectives, under the leadership of the general manager of the hotel, on the basis of investigation and analysis of the market and hotel business, the outline of the hotel annual business plan is put forward; Each department prepares its own business plan according to the outline of the business plan, which is reported to the hotel group after collective discussion by the hotel management team, and then approved by the group headquarters, and then summarized by the hotel finance department to prepare the hotel financial plan. Hotel financial plan mainly includes business plan, capital expenditure plan, cash income and expenditure plan, foreign exchange income and expenditure plan, debt repayment plan, staffing plan and working hour utilization plan. The formulation of the business plan should be based on the management objectives of the group headquarters and the hotel group, based on the changes of market customers, prices and expenses in the previous year, combined with inflation index and considering the level of hotel operating expenses, and determined by the marketing department, housekeeping department, catering department, human resources department and finance department under the leadership of the general manager of the hotel. The formulation of capital expenditure plan should be based on the actual situation of the hotel, and the maintenance and renovation plan proposed by engineering professionals and the equipment purchase plan proposed by various departments should be compiled by the finance department. According to the instructions of the group headquarters and the hotel group, the finance department prepares a form according to the planned cash demand and submits it to the hotel group and the group headquarters for approval. The cash revenue and expenditure plan shall be prepared by the finance department according to the business plan, capital expenditure plan, debt repayment plan and foreign exchange revenue and expenditure plan, and submitted by the hotel group and the group headquarters to the hotel general manager for approval. Complete the business plan for the next year in June10165438+10 every year. The financial plan is reported to the group headquarters, and after the hotel group approves it, the hotel management team entrusts the financial department to reach all departments under the plan indicators. The hotel management team will assess the completion of the plan on a weekly and monthly basis, and constantly adjust the weekly, monthly and annual plans according to the market operation forecast. In the process of financial plan implementation, it is divided into annual plan, three-month forecast plan and this month's adjustment plan according to time. In order to ensure the rationality and economy of payment, when the capital expenditure plan exceeds the prescribed standards, it should be reported to the hotel group and the group headquarters for approval; The hotel finance department shall examine and approve each expenditure according to the financial plan, and the temporary emergency expenditure not included in the plan shall be reported to the hotel group or the group headquarters for examination and approval according to the situation. Accounting Principles The accounting work of hotels is to formulate the accounting system and procedures of hotels according to the relevant laws, regulations and rules of China. The fiscal year is determined from 65438+1 October1to 65438+February 3 1 in the Gregorian calendar year. Accounting adopts "accrual basis" Accounting adopts debit and credit bookkeeping method. Accounting vouchers, accounting books, accounting statements and other accounting records of the hotel must be registered according to the actual business, with complete procedures and complete, accurate and timely contents. All self-made vouchers, account books and accounting statements are written in Chinese and English. The functional currency of bookkeeping is RMB. The bookkeeping exchange rate is based on the quotation published by the state, and is adjusted according to the foreign exchange quotation of the People's Bank of China at the end of the year. fixed capital