Hotel internal control method

Hotel management is responsible for the occurrence of business and financial risks and the failure of internal control. Only people-oriented, unity from top to bottom and timely communication can we do a good job in internal control. Managers should keep abreast of the ideological trends of personnel in key positions, take timely measures to prevent them, and cultivate employees' loyalty, diligence and good professionalism.

Communication information channel

Good information communication channels can reduce the influence of human factors on internal control factors. Hotels should develop and introduce advanced hotel management software, improve the internal control system of hotels, provide comprehensive, timely and accurate information for hotel managers, and grasp the overall operating status of hotels in time. According to the requirements of the management and control system, the hotel should identify that user information needs to be collected, processed and processed, and transmit it to relevant personnel in the hotel in a timely, accurate and economical manner, so that they can perform their duties smoothly.

Establish internal control system

Hotel internal control system must pay attention to the rational allocation of power at all levels and clear responsibilities, so as to establish an effective incentive, supervision and checks and balances mechanism. Establish mutually restrictive rules and regulations from the aspects of organization, personnel, logistics and business; On the basis of the daily accounting of the finance department, the personnel with strong sense of responsibility and comprehensive working ability conduct daily and periodic verification of each position and business, and feed back the verification results to relevant management personnel in time; The Audit Committee consists of auditors, auditors, discipline inspectors and supervisors, and implements internal control over the financial department by means of routine internal audit, outgoing audit, reporting, supervision and review of financial status, so as to find problems in time and prevent operations in time.

Inspection, evaluation and encouragement

The hotel should regularly or irregularly check and evaluate the implementation of internal control, and whether the hotel's internal control system is effectively followed? What are the problems in the implementation process? Estimate possible or existing consequences? Reward those who strictly implement the internal control system; Give necessary punishment or economic punishment to violators, and truly realize the purpose of internal control.

Emphasize external audit

External audit is a fair opinion of certified public accountants on the authenticity, completeness and relevance of hotel financial statements, and it is an important basis for people from all walks of life to judge hotel performance. The control of the hotel by external audit is indirect and completely independent.

optimize the allocation of resources

Resource allocation is to guide hotel management with budget, and at the same time coordinate hotel resource management with strict management system to improve the position of hotels in market competition. Optimizing resource allocation is to implement brand-new and systematic scientific management techniques and methods for hotels through resource allocation, whole process management and whole supply chain management.

Whole process management

The whole process management requires that every service of the hotel should have a standard and a predetermined goal, the monitoring and evaluation system should be timely and sensitive, and the existing problems should be improved quickly. Whole process management plays a key role in the whole hotel resource allocation. Introducing the whole process management into hotel resource allocation will help to improve the hotel management level.

For example, in the process of purchasing materials, by analyzing the current situation of hotel management, the procurement process is redesigned to be as simple and easy to understand as possible.

(1) organizational management process reengineering. On the basis of adhering to reasonable division of labor, mutual restraint and separation and coordination of incompatible duties, we will establish a leadership team composed of senior organizers such as the general manager, a small number of capable middle managers, and an executive layer equipped with employees with certain professional ideological quality.

(2) Business process reengineering. Including planning, price comparison, quality control, bill review, assessment, rewards and punishments, etc. , must be re-produced and carefully supervised, in order to fully reflect the comprehensive management of the comprehensive process.

(3) Overall management of supply chain. First of all, material procurement, centered on price management, is proposed by the purchasing department, studied by the general manager's office meeting and approved by the general manager? Monthly maximum price control table? , specifically implemented by the procurement department, and formulate specific management measures according to the types of materials. Main consumable raw materials, general consumable raw materials, labor insurance, office supplies, etc. Decentralized management should be implemented according to a certain amount. For large-scale equipment and complete sets of equipment, the financial audit, management, technology, equipment management and other departments * * * put forward the price, quality and technical requirements for bidding and procurement; Followed by the acceptance and warehousing link. After the purchased materials arrive at the warehouse, the quality inspector will strictly follow the inspection procedures for acceptance. All materials that can or must be sampled must be sampled for future reference after inspection; Finally, the picking link, such as picking list, internal price coupon, etc. , can also be purchased from outside under certain conditions.