Hotel financial internal control?

With the rapid development of the hotel industry, the financial internal control system needs to be improved urgently. In order to achieve the basic goal of hotel internal control, we must grasp the key links of the hotel industry and improve the hotel internal financial control system. Tell me about it.

: Internal control of cost link

1. Key points of internal control of catering cost

The operating cost of hotel catering is higher than that of rooms and entertainment, so it is very important to control the catering cost. Food and beverage cost control should establish standards to prevent waste and deception. There must be a standard cost accounting sheet for every dish on the restaurant menu of the food and beverage department. The standard weight, cooking specification, operation method, name, weight and unit price of all raw materials and auxiliary materials of each dish should be accounted for and recorded. The "standard menu formula" is a model of the daily operation of chefs in various restaurants. The main menu has been trial-produced, and photos have to be taken and stored in the menu database. Based on this, the cost control part carries out cost accounting and control, analyzes the difference between actual cost and standard cost, finds out the reasons when there is abnormal or unfair cost difference, and takes timely improvement measures.

2. Key points of internal control of procurement cost

Purchasing is one of the most difficult links for hotels to monitor. Hotel supplies generally have high quality requirements, short storage period, a large number of purchases and a large number of purchasers. Some items need to be purchased from * * *, which determines that the internal control of hotel procurement is different from the control mode of other industries. In the internal control of hotel procurement, the procurement link is prone to fraud. Therefore, the key link and difficulty of procurement internal control is the fair setting of procurement business and financial control process and the governance of employee quality. Exaggerate the control of application, approval, ordering, acceptance and final approval of payment in control. In food procurement, we should focus on the control of daily food warehousing and purchasing list, and the double acceptance control of warehouse and kitchen. For the price control of purchased goods, it is best to adopt the control mode of three-way quotation.

3. The focus of internal control of human resource cost

People are the foundation of hotel management. Only by providing high-quality and efficient staff and strengthening staff training can we improve hotel service quality, increase customer assets and create profits. Only by providing high-quality services can we gain greater market share in the fierce competition.

4. Key points of internal control of project cost

Engineering governance is an important part of hotel financial control and an important means to maintain the core competitiveness of hotels. It is necessary to control the hotel's energy consumption, spare parts preparation for daily maintenance, and renovation expenses of facilities and equipment.

: Internal control of receiving link

1. Internal control points of room collection

* * *1* * strictly control the internal control of house payment and advance payment. The internal control of deposit and pre-deposit is mainly reflected in the fair design of financial manipulation process, complete procedures and separate accounting treatment. The internal control of deposit and advance deposit requires the hotel financial auditor to audit the balance of the guest account every day. If the advance deposit or credit card authorization of the guest is not enough to pay the room rate or other expenses for the next day, the relevant staff should be informed in time to make up the deposit or authorization. When the guest checks out, if the guest's deposit slip is lost, he/she is required to sign the deposit slip and provide identification. The cashier at the front desk must copy the deposit slip and submit it to the finance department.

***2*** Strictly control the internal control of room receipt audit. The difficulty of hotel room receipt audit is that all information related to financial internal control should be checked step by step. First, the cashier's work at the front desk, the room rental in the housekeeping department and the posting of rent should be strictly reviewed and checked. The second is to check the room income summary of the day for the second time. Third, finally checking the guest's consumption list will form an effective, fair and beneficial information for collecting accounts.

***3*** Strictly control the internal control of house price discount authority. The characteristics of hotel room products, one is non-storability, the other is timeliness. If the room products are not sold that day, it means that the room value will be lost forever. In order to make effective use of and give full play to the timeliness of rooms, hotels often formulate a room discount system on the same day or for a period of time to attract more customers. The specific manipulation of the house price discount permission right is flexible and easy to get out of control. Strengthen the management of room discount. First, check the room discount before publishing the daily room rate. The second is to check whether the discount is in compliance with the regulations and whether there is a discount approved beyond the authority. The third is to check whether the actual discount ratio is consistent with the housing provident fund income. The fourth is to check whether the reservation is consistent with the check-in and whether the discount calculation is correct.

***4*** Strictly control the internal control of the dressing room. There are many kinds of hotel room products, which can meet different needs and different grades of customers. Different types of hotel room products have different investment and maintenance costs, and guests may request to change their original reservation or living room for various reasons. The internal control of house changing operation should also be strictly regulated. First, strict licensing rights. It is necessary to formulate a strict system of room-changing authority. Second, the same kind of exchange, when changing rooms, should be based on the replacement of similar rooms. Third, strict price difference management, non-similar housing replacement should make up the price difference. Fourth, strictly control, no matter what kind of room change, we must fill in the room change form, change the room card, and transfer the consumption in the original room to the new room. Fifth, strict audit, the auditor should check whether the relevant approval procedures are complete and whether the consumption of the original room has been transferred to the new room before announcing the room every day.

2. Internal control points of catering revenue

*** 1*** Storage and collection of tickets and cards. Picking record cards and order receipts should be numbered consecutively, registered and kept by financial personnel, and the restaurant should have a special person to collect them. All invalid receipts should be submitted to the finance department in triplicate at the same time, and the finance department will cancel the receipts handed in by the cashier and the kitchen every day.

* * * 2 * * Check the receipt. The auditor should check whether the receipt handed in by the kitchen is consistent with the UnionPay project handed in by the kitchen and cashier, and whether there are any omissions.

* * * 3 * * Check invoices and receipts. The auditor will check the UnionPay receipt with the cashier's bill * * * sales list or invoice * * *, and check whether the cashier missed or undercharged the guest's meal fee.

***4*** Check the invoice with the restaurant seat record. Restaurant seating records specifically record the number of guests, tables, attendance rate, table turnover rate and so on. The purpose of checking invoices with restaurant seating records is to prevent restaurants from "taking meals" or "taking orders".

***5*** preferential discount system. When auditing the bill, the auditor should check whether the discount conforms to the hotel's regulations. If it does not meet the requirements, it should be recorded, the responsibility should be clearly defined and dealt with seriously.

3. Internal control of other receipts. It mainly includes the internal control of guest room mini-bar, laundry collection, business center, shopping mall and car service. In the whole operation process of the hotel, the share of the above income is small. On the basis of comparing the above internal control methods of room income and catering income, the internal control methods can be appropriately simplified.