Traditional Culture Encyclopedia - Hotel reservation - What are the low-value consumables in the hotel?
What are the low-value consumables in the hotel?
Related introduction:
Low-value consumables refer to labor materials with a single value below the prescribed limit and a service life of less than one year, which can be used many times under the condition of basically maintaining its physical form. Low-value consumables and fixed assets are both artificial materials in enterprises, but the difference is that fixed assets are the main artificial materials.
Extended data
The amortization distribution of low-value consumables expenses is usually carried out by compiling the "amortization distribution table of low-value consumables". Amortization distribution, according to different departments and uses, should be recorded in the production cost, manufacturing cost, management cost and other subjects and related cost items in their detailed subjects. When an enterprise is put into production and operation, a large number of low-value consumables can be amortized as prepaid expenses.
Many hotels have a headache for the high rate of tableware breakage, because tableware breakage not only reduces the quality of dishes, increases the cost of low-value consumables in hotels, but also affects the image of hotels. Large hotels have indicators of tableware breakage, and the indicators and fines of each hotel are very different.
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