How to eliminate some financial loopholes in hotels?

How do hotels avoid loopholes in cashier work?

As we all know, in the hotel, the cashier post is responsible for the collection and settlement of the hotel, which is the nerve center of the hotel to accurately reflect the operating results and cash inflows. Similarly, as an important part of hotel financial revenue and expenditure management, it is also a position that needs to be monitored. So, how to avoid cashier loopholes and cheating in modern market operation rules? Based on the practical experience of hotel financial management for many years, the author summarizes the following aspects and shares them with you.

First, the cashier job description

The cashier position belongs to the cashier group of the hotel finance department, and the work nature is special. Job responsibilities are described as follows:

1. Under the direct leadership of the cashier supervisor, the cashier is responsible for the manager of the finance department, financial work and the hotel.

2. Cashiers must abide by China's financial regulations, financial discipline, hotel rules and regulations and employee handbook.

3. Carefully operate and take care of the computers, cash registers, computers, POS machines, calculators, wallets, safes and other items and equipment used in the cashier, and do a good job of cleaning.

4. Print all kinds of bills accurately and timely, quickly collect the fees payable by the guests, and make the settlement fast, accurate and stable.

5. All kinds of banknotes and checks must be verified, and the money detector can be used correctly, and the money is collected carefully.

6. Be able to skillfully use the bank POS machine according to the operation process to distinguish the authenticity of the credit card and ensure the effective settlement of the credit card.

7. Carefully hand over the use of the reserve fund, and don't borrow it privately. The short money caused by the cashier's own fault shall be compensated by the parties themselves.

8. The cashier shall not bring outsiders into the cashier's work area without permission, and shall not leave his post without reason during working hours.

9. To accept the company's suspense account, you should be familiar with the effective person of the suspense unit and check it carefully before accepting it.

10. Cashiers are not allowed to take the accounting bills at the work site out of the hotel, especially not to disclose the passwords of cash registers, computers and safes, hotel income and the secrets of this position to people outside the department or other units.

1 1, the cashier should always pay attention to the situation of the guests, cooperate with the department to do a good job in cashier clearance, and be polite, amiable, conscientious and meticulous in his work.

12. Cashiers must have a high sense of responsibility and always safeguard the economic interests of the hotel.

Second, the common loopholes in the cashier link and preventive measures

1, loopholes and management of invoices:

In hotel management, there are many loopholes in invoice management. Some guests need invoices and some don't, so we must strengthen invoice management to avoid loopholes. Nowadays, with the continuous improvement of China's fiscal and taxation work, most service industries generally use organic invoices and quota invoice, and some small cities still use manual invoicing. Here, we will focus on the existing vulnerabilities and monitoring methods.

(1) The cashier intercepts the invoices that the guests don't want: If the guests eat by themselves and don't need the invoices, the cashier will intercept them privately according to the bill amount and keep them for use.

(2) The cashier exploited the loophole of not invoicing the guests and deducted the account. It usually happens in hotels where financial cashier management is chaotic. For example, if a guest doesn't want an invoice, the cashier will destroy the charge receipt and intercept the income.

(3) Invoice with big head and small tail: In the era when manual invoicing was widely used in China, this kind of cheating occurred in large numbers. If the guest actually spends 180 yuan, when the cashier issues the invoice, it will be issued according to the actual consumption amount, while in the financial copy and stub copy, it will be issued according to the amount less than the actual consumption, which creates conditions for withholding income and cheating. Or, the invoice amount of the guest coupon will exceed a certain amount according to the requirements of the guests, while the stub coupon and the financial coupon will be issued according to the actual consumption amount. These not only cause certain economic losses to the hotel, but also cause management confusion and even economic and legal responsibilities. Of course, with the continuous improvement of China's financial legal system and the widespread use of machines to beat quota invoice, this kind of cheating has rarely happened.

The above should attract the attention of hotels, because there are loopholes in invoice management. First of all, the cashier is required to affix an accounting invoice stamp on the invoiced bill to facilitate financial statistics. If you don't need an invoice bill, you should also indicate it. Secondly, there should be a special person to manage the use of invoices and check the invoice number and marketing number. In addition, in the management of invoice use, try to cooperate with the tax authorities to use a monitorable invoice system.

2. The loophole of repeated charges for buffet breakfast.

In restaurants, there is usually a buffet breakfast service, and the charging standard is often uniform. Therefore, it is also a link that is easy to cheat in cashier work. Once in Jinan хх Hotel, there was a cashier who charged the same number of guests with the same charge standard and bill, but when entering the account, he reduced the entries and intercepted the cash income. Although the hotel handled it according to the employee's report afterwards, it still revealed that if the monitoring management is not strengthened, this link is particularly easy to cheat. Thereby causing certain economic losses to the hotel.

Here, we need to be clear that we must strengthen the restrictive relationship in management. For example, when breakfast is opened every day, the cashier and the bartender must work together, ask the bartender to count the number of people who eat breakfast, classify the free breakfast and the paid breakfast, and check with the cashier. Make a good record. If any discrepancy is found, it should be reported to the competent leader step by step in time for timely treatment.

3. The loopholes and management of cashier's reserve fund and long and short funds

In hotels, cashiers usually collect some spare money from the finance department according to the needs of settlement work to make change for daily collection and settlement. In order to prevent the cashier from misappropriating the reserve fund privately, the relevant monitoring departments of the hotel must check the use of the reserve fund and try to reduce the amount of the reserve fund. For example, if the cashier in each shift is short of cash, the cashier must be asked to make a serious self-examination. For unexplained long and short payments, the long payment should be truthfully handed over to the financial department, and the short payment should be compensated by the responsible person. In hotels, long-term changes are mostly caused by changes in guests. Hotel managers should not neglect the management of long-term changes, because accumulated changes are also the source of loopholes, so they must strengthen management and take them seriously.

4. Use and management of bills

In cashier management, bill management is also very important. The management of hotel bills is chaotic, and there have been many cases in which cashiers take the opportunity to collect fees privately and then destroy the bills to intercept cash income. Therefore, in the daily cashier bill management, the following measures should be taken to monitor and manage:

(1) The bill control report must be filled in when the bill is used, and the cashier is required not to skip the number and use the serial number.

(2) Invalid bills must be marked with the reasons for invalidation in detail, signed by two or more relevant staff members, and signed by the cashier supervisor after verification and confirmation.

(3) Every time you collect money, you must attach the bill as a charge sheet to the finance department together with the attached list, food menu and wine list.

5. Change the charging standard and cheat.

When the cashier checked out the bill for the guest, she changed the unit price and overcharged the guest, but recorded it according to the actual unit price. This kind of cheating not only causes economic losses to the hotel, but also causes extremely bad influence to the hotel once it is discovered by the guests. Therefore, to deal with this problem, one is to strengthen the education of daily staff, and the other is to resolutely dismiss the parties once they are found, thus establishing a good professional atmosphere.

6. Discount loopholes and management:

Cashiers use discounts to cheat, which is common in hotels. The main performance is as follows:

(1) The cashier accepts a discount from the manager who has no right to discount at the hotel, and gives a discount to the manager who has the right to discount, which is beyond his authority.

(2) Cashiers take advantage of their work to give discounts to guests who have no right to enjoy discounts, such as their relatives, friends and acquaintances.

(3) After the cashier collects the money in full, he changes the bill into a discounted receipt bill, and takes the discounted amount as existing, causing losses to the hotel.

The above problems have occurred in many hotels. From the perspective of hotel financial management, it is impossible to completely eliminate it. But how to reduce the loss and incidence, we believe that, first of all, hotels must clearly stipulate the discount authority of managers at all levels and publish it in writing. Secondly, intensify the night trial of accounting check and strictly control it. And refused to verbally authorize the discount. For discounted bills, they must be signed by the valid person and handed in, and the reasons should be indicated. In addition, as hotel owners and professional managers, they should set an example and take the lead in implementation. All invalid discounted bills are returned to the cashier in the financial night audit, and the cashier should supplement the discounted amount with the signature of the valid person. Never talk about invalid discount documents, otherwise it will cause confusion to the daily operation and management, and also cause economic losses to the hotel and reduce the gross profit margin.

7, the driver's commission and management loopholes.

Nowadays, in order to strengthen marketing, many hotels adopt the sales method of driver commission. For example, some hotel drivers give 10 yuan a cash commission every time they see a guest off for dinner, while others take it according to the number of guests off.

What I'm talking about here is the driver's commission commission of catering hotels and comprehensive star hotels in China, which mainly refers to the driver's introduction to the guests' consumption in the hotel.

In a four-star hotel in Shandong, taxi drivers and hotel staff cheated and took the initiative to send passengers to dinner. Although the hotel dealt with the employees seriously and dismissed them afterwards, it still revealed that if the driver's commission management is not strict enough, it is easy for people to cheat. Therefore, the hotel must improve the work restriction relationship, standardize the driver's commission extraction procedure and audit procedure, and implement the' three-party' signature system. That is, the receptionist in the front hall (but some hotels are bellmen or doormen), the waiter and cashier in the restaurant will fill in the driver commission form, and fill in the number of passengers, table number, taxi number, meal time and date in detail. After being signed and approved by the hall site manager, it will be distributed at that time. After the handover, send it to the financial audit.

8. Hotel payment loopholes and management.

Hotel payment, also known as internal hospitality, is an industry feature of the hotel industry and refers to a settlement method for guests hosted by the hotel itself or free meals provided by the hotel. It mainly has the following loopholes:

(1) The cashier colluded with the bartender to raise the dining standard at will.

(2) The cashier colluded with the bartender, credited some drinks and cigarettes to the hotel payment account, and then took the physical objects as their own.

(3) The cashier will record the missing bills and bills caused by personal work mistakes in the hotel payment bill, then pretend to be the general manager's signature and hand them over to the finance department. This case happened in a famous hotel in Jinan, and the author participated in the handling as the financial director at that time, so it is still fresh in my memory.

It is not difficult to see that hotel payment is a free settlement method, but it is also one of the loopholes in cashier. Therefore, in our daily management, we should formulate the hotel payment system and the approval procedures for applying for hotel payment. Take the management mode of examination and approval first, then eating and then auditing. For example, the hotel-related business departments must fill in the hotel payment notice in the hotel office in advance because of their business needs, and can eat in the restaurant with the notice after being approved by the general manager. F&B staff cannot accept internal hospitality without written notice as hotel payment. Of course, in order to avoid similar incidents, the hotel finance department should also strengthen the audit and be familiar with the signature samples of hotel leaders and the hotel payment management system, so as to be foolproof.

9. Due to the negligence of the employer, there are major loopholes in financial information disclosure.

As the cashier of the hotel, the hotel must strictly control the selection and use of personnel, and cultivate the consciousness and system of confidentiality in practice. The cashier is required not to disclose the financial information such as the sales revenue of the hotel to any outsiders, so as to prevent the unreasonable disclosure of commercial financial information, thus causing the passive situation and negative impact of hotel management. In the hotel industry, there used to be an unfair competition, that is, hotels in the same industry sent employees to rival hotels to apply for cashiers in order to find out the sales revenue of hotels. Of course, if the hotel wants to put an end to such incidents, it is more important to cultivate an excellent cashier team with good professional ethics while strengthening personnel management.

10, work loopholes caused by poor cashier business and personal mistakes.

(1) The cashier accepted counterfeit money, causing economic losses.

(2) The cashier accepts invalid credit cards or suffers credit card overdraft losses.

(3) Cashiers accept fake checks or accept empty checks.

There are still many loopholes and cheating in the above cashier links, so I won't list them one by one. Then, how to avoid loopholes in cashier's daily operation and management, and reduce the occurrence of cashier's cheating and economic losses caused by work mistakes will be our focus.

Third, how to strengthen financial management and avoid and reduce cheating.

1, scientifically set up financial posts

As a part of hotel finance department, cashier's scientific and reasonable staffing is particularly important. The following is the organizational structure of the finance department of a restaurant:

financial manager

Cashier Group Night Audit Group Accounting Group Purchasing Group

The zero banquet hall will go out day and night to collect insurance.

Cash register, cash register, cash register, acceptance fee and procurement management

In a general star-rated hotel, the organization of the finance department is relatively larger than that of a general restaurant. It can be seen that in the modern financial management system, the post setting of the financial department must follow the basic principle of "two lines of financial revenue and expenditure". In the financial structure of the hotel industry, it is easy to see that there is an extra night audit link, which shows that hotel financial management is the key monitoring object of income. Financial management, the so-called interlocking can form a virtuous circle. Similarly, we know the necessity of setting up night audit in hotel finance and the importance of scientific and reasonable posts.

2. Choose the cashier strictly and carefully.

In a hotel, the choice of cashier must be the key. As the saying goes, "the competition of modern enterprises is the competition of human talents". As an important post with strong professionalism and high professional ethics, cashier should be carefully selected and cultivated with a prudent, responsible and strict attitude.

The following are the hotel cashier's job requirements:

(1), gender: male or female.

(2) Age: 19-25 years old

(3) Education requirements: Technical secondary school degree or above in accounting.

(4) foreign language level: elementary and above.

(5) Physical condition: Good health, no disability and good image.

(6), familiar with the basic knowledge of finance, proficient in computer operation.

(7) Fluency in Mandarin, clear language expression, clear thinking and quick response.

(8), with a high sense of responsibility and good professional ethics, no bad punishment history.

(9) Adhere to principles and dare to fight against all phenomena that violate financial discipline and hotel financial system.

(10), with a hard-working spirit and a serious and responsible working attitude.

3. Improve work constraints.

In the hotel, the cashier team is a sensitive and dedicated position. In the actual work cooperation, it is a team independent of the front-line department and subordinate to the financial department, and its service work is supervised and managed by the on-site manager. Therefore, it is a mutual cooperation and restriction relationship with other positions. Let's straighten out the relationship between them:

(1) The relationship between the cashier at the bar and the bartender is that the bartender is responsible for supplying drinks and cigarettes to the guests, and filling in the list of drinks and cigarettes in time, adding comments to what the guests want, and submitting them to the cashier in time before the guests check out, so that the cashier can enter the money in time.

(2) The relationship between cashier and orderer (waiter)

The cashier can't take the place of the waiter to order food for the guests, and can't fill in the menu. Just like a bartender, a clearly-filled and accurately-recorded menu must be submitted to the cashier for entry in time, so that the cashier can summarize and enter the bill in time.

(3) The relationship between cashier and kitchen

The menu used by the hotel must be in triplicate, that is, the finance department, catering department and kitchen department should be kept separately, and checked regularly to see if there is any discrepancy between the actual ordering amount and the collection amount. If there is any discrepancy, they should coordinate with each other to find out the reasons, problems and solutions.

Nowadays, in the catering industry, some restaurants have adopted computer ordering system. Although the computer ordering system is more efficient than manual ordering, it cannot be said to be the most perfect ordering method because it is manual operation. It is relatively manual, and it is easy to change, and data retention is risky. Therefore, in practice, users who use the system should pay more attention to accounting audit to be foolproof.

(4) the relationship between cashier and night trial

Cashier and night audit belong to the finance department. The cashier is responsible for his own accounts and fully cooperates with the night audit. The night judge carefully checks all the cashier's accounts, plugs the loopholes and is responsible for the hotel.

(5) Establish the principle of separation of account, finance and material.

In a hotel, the cashier in charge of checking the income at night shall not work part-time, nor shall the bar staff in charge of wine bookkeeping be replaced by the cashier, nor shall the cashier in charge of collecting cash income be replaced by the night judge. (The cashier gives the accounts to the night judge and the cash in kind to the cashier) Only in this way can the accounts and goods be effectively separated and any loopholes in the work be avoided.

4. Improve the accounting system

In financial management, one of the important measures to prevent cheating is to establish and improve the accounting system, which needs to do the following.

(1) Improve and formulate various financial management systems and norms.

For example, the discount authority of hotel managers, the hotel payment system and the accounts receivable suspense system are clearly formulated and distributed in writing, and employees of relevant departments are organized to learn and implement them.

(2) Straighten out and improve the work flow of fiscal revenue.

For example, making financial workflow and job responsibilities. Improve the reconciliation relationship and standardize the coordination process of night audit and cashier work.

(3) Improve the form system

In hotel financial management, cashiers must fill in relevant statements according to financial requirements for financial statistics and audit. To improve the form system, we must enhance the practicability of the form and make it beneficial to financial audit. According to the needs, the financial department can also adjust and design the financial cashier form at any time to make it more perfect and practical.

(4) standardize the checking system of computer account and manual account.

In today's era when computer accounting is widely used in China, the relationship between computer accounting and manual accounting system must be strictly checked and carefully investigated. When auditing the accounts, the night auditor must check them through computer and manual channels, find problems, plug loopholes and avoid problems, so as to ensure that the accounts are consistent, the accounts are consistent and the accounts are consistent.

5. Strengthen financial auditing and strictly control it.

The cashier's accounts are mainly audited by the hotel's financial night auditor. As an internal audit team under the direct leadership of the financial manager, the night audit team is mainly responsible for auditing the accounts and income of each cashier's office. The main audit focuses are as follows:

(1) Check whether the bills, receipts and statements submitted by cashier points and business points on the same day are correct, and whether there are any errors such as wrong receipt or missing receipt, find out the problems, find out the reasons, make records and try to remedy them.

(2) According to the night audit authority, print the computer report data required for the night audit, check with the cashier's computer detailed report of each shift, and fill in the report manually. And through computer and manual channels to verify whether there is any discrepancy.

(3) Audit the accounts of the competent unit, check whether there is a valid signature, and check the retained handwriting.

(4) Check whether the hotel payment and discount bills are signed by effective personnel, and all invalid or over-authorized bills should be returned and recorded.

(5) Check the numbers of promissory notes and invoices, and use them without missing or skipping numbers. For invalid bills and invoices, find out whether the reasons are true and whether they are signed by the corresponding personnel. If bills and invoices are lost, find out the responsibility and order the parties to write written facts and report them to the manager for approval.

(6) The daily audit shall check the actual amount of cash received with the cashier according to the night audit report. If there is any discrepancy, report to the manager, find out the reason, and implement the treatment to ensure that the paid income is accurately handed over to the cash warehouse.

(7) Spot check the use of cashier positions from time to time, find problems, implement responsibilities in time and solve them.

(8) The auditor should hand over the valid accounts receivable bills that have been verified and correct to the accounting personnel, and make statistical records according to the facts.

To sum up, the loopholes in the hotel cashier link make our hotel managers realize that only by building and cultivating an excellent cashier team, establishing a good professional atmosphere and strengthening financial management can we avoid the problems in the cashier link to a greater extent. Similarly, it is the key to the healthy development of a hotel to attach great importance to the problems existing in financial management and constantly sum up and improve them!