How to classify hotel fixed assets management?

Hotel fixed assets management methods: hotels should strengthen the management of fixed assets and low-value consumables, reduce the occupation of funds, use hotel funds efficiently, improve the utilization rate of fixed assets, low-value consumables and articles, and ensure the safety and integrity of hotel property.

First, the distinction and classification of fixed assets and low-value consumables:

Hotel fixed assets refer to permanent buildings, machinery and equipment, tools and other equipment, appliances and tools related to production and operation with a service life of more than one year. Items that are not major equipment for production and operation, but have a unit value of more than 2,000 yuan and a service life of more than two years are also fixed assets. All kinds of equipment used in production and operation are recognized as fixed assets according to their service life; All kinds of equipment not used for production and operation shall be recognized as fixed assets according to the service life and unit value standards.

1. Low-value consumables refer to all kinds of appliances, utensils and articles with a service life of less than one year and a unit value of more than 100 yuan, that is, labor data of non-fixed assets. Items with unit value less than 100 yuan are directly included in the expenses after purchase.

2 hotel fixed assets are divided into the following five categories according to economic purposes:

(1) houses and buildings;

(2) Machines and other equipment;

(3) transportation equipment;

(4) Electronic communication office automation equipment;

(5) Instruments, household appliances, furniture, etc.

II. Purchase, construction and purchase of fixed assets and low-value consumables:

All fixed assets and low-value consumables of the hotel are purchased according to the budget plan.

Belonging to the purchase and construction of houses and buildings, the relevant departments must submit a special report (infrastructure plan) in advance, and incorporate it into the annual financial revenue and expenditure plan after approval. In the process of project construction, we must adhere to the village account payment according to the project progress. After the completion of the project, the financial department shall handle the accounting treatment of fixed assets according to the final accounts of the project completion and the delivery list of fixed assets, and establish the related account card of fixed assets.

All machines, machinery and other production equipment, transportation equipment, electronic equipment, low-value consumables must go through the formalities of application for examination and approval first, and fill out the Hotel Goods Purchase Application Form in triplicate one month before the purchase. After careful examination and approval step by step, go through relevant formalities according to relevant financial procedures. The financial department has the right not to arrange or reimburse those who have not applied for approval and have not been included in the financial revenue and expenditure plan.

Third, the management and maintenance of fixed assets and low-value consumables.

I. Management of fixed assets and low-value consumables

The hotel finance department is responsible for managing the value of the hotel's fixed assets and low-value consumables, accounting for the increase and decrease of fixed assets and low-value consumables, calculating the depreciation of fixed assets, and adjusting the books for internal allocation of fixed assets.

The finance department shall establish the general ledger, secondary subsidiary ledger, tertiary subsidiary ledger and fixed assets subsidiary ledger of hotel fixed assets and low-value consumables. The detailed card is made in triplicate, one for the financial department, one for the management department and one for the user department, and checked with each other.

The hotel fixed assets use department is responsible for the centralized management of production fixed assets and low-value consumables; The office is responsible for the physical management of unproductive fixed assets and low-value consumables, and the departments using fixed assets and low-value consumables shall designate special personnel to be responsible for the management. The increase or decrease of fixed assets and low-value consumables must be handled by the above functional departments. All departments using fixed assets and low-value consumables should establish corresponding asset detail card accounts according to relevant regulations to prevent the loss and damage of assets.

Second, the maintenance of fixed assets

Low-value consumables do not need maintenance after the service period, and can be scrapped if they are not used up. In order to give full play to the utility of fixed assets, all departments that use fixed assets should do a good job in maintaining fixed assets. Generally, minor repairs should be reported one month before repair, and major repairs should be notified to the finance department three months in advance, which will be included in the monthly financial revenue and expenditure plan, and all departments will carry out maintenance according to the approved financial plan. It belongs to the department that should handle the procedures for the delivery and use of fixed assets after major repair, expansion and reconstruction of fixed assets.