某知名酒店财务部P_P

1-176某知名酒店财务部POLICIES&PROCEDURES2-176POLICIES&PROCEDURESSUBJECT主题:PREPAREDBY编写人:REVIEWEDBY检阅人:DATEPREPARED编写日期:EFFECTIVEDATE生效期:APPROVEDBY审批人:POLICYNO.政策编号:目录一、各分部门制度与程序P&Pa)费用分配制度Expendituredistributionpolicy…………………………………………………...4b)费用核算制度Expenditureauditingpolicy…………………………………………………….....5c)利润管理制度Profitmanagementpolicy………………………………………………………….8d)经济合同管理制度Economycontractmanagementpolicy…………………………………….10e)资金审批制度Financingapprovalpolicy………………………………………………………..14f)日常采购制度Dailypurchasingpolicy…………………………………………………………...19g)资产管理制度Accountantmanagementpolicy………………………………………………...38h)仓库及收货管理制度Warehouseandreceivingmanagementpolicy……………………….463-176POLICIES&PROCEDURESSUBJECT主题:PREPAREDBY编写人:REVIEWEDBY检阅人:DATEPREPARED编写日期:EFFECTIVEDATE生效期:APPROVEDBY审批人:POLICYNO.政策编号:一、费用分配制度Expendituredistributionpolicy根据本酒店的实际情况，发生的业务经营费用的分配，分别采用直接认定和分配计入的方法：Accordingtotheactualsituationanddistributiononoperatingexpenditure,thereare2ways1、直接认定Directcognizance根据有关费用凭证（如零用现金报销凭证、付款凭证等），直接确定由具体受益部门负担费用。可直接认定的费用主要包括：各部门人员的工资、福利费、客房佣金、服务用品、湿洗及干洗、生财用品、印刷文具、订房费、差旅费、邮费、低值易耗品等。Directcognizancewhichdepttoaffordtheexpenditureaccordingtorelevantchargingreceipts.Mainlydirectcognizanceexpedienceincludingstaffsalary,welfaresfunds,guestroomcommission,ministrythings,wetanddrycleaning,moneymakingthings,pressstationery,reservationcharge,transportationfee,postage,easy-wastearticle,etc.2、分配计入：Distributereckon-in对那些无法直接认定应由哪些部门负担的费用，按一定的方法分摊计入。需要分配计入。的费用：水电费、运输费、燃料费、装饰费、洗衣费、清洁合约费等。Toexpenditurecannotbecognizedirectly,reckoninseparatelyincertainways.Mainlyincludingwaterandpowerfee,transportationfee,gasfee,decorationfee,clotheswashingfee,cleaningcontractfee,etc.4-176POLICIES&PROCEDURESSUBJECT主题:PREPAREDBY编写人:REVIEWEDBY检阅人:DATEPREPARED编写日期:EFFECTIVEDATE生效期:APPROVEDBY审批人:POLICYNO.政策编号:二、费用核算制度Expenditureauditingpolicy[费用核算形式]Waysofexpenditureauditing为保证各个时期费用负担的均衡性，正确反映酒店的经营成果，特采用以下四种核算形式：Toensurereasonableexpensesandcorrectlyreflecttheoperatingprogressofthehotel,thefourwaysofexpenditureauditingare:1、直接支付Directpayment对于本期发生，本期支付，受益期限亦为本期的费用计入本期负担。Reckonhappens,paymentandprofitperiodinperiodexpenditure.编制会计分录Createaccountingrecord------借Debit：费用Expenditure贷Credit：现金Cash\银行存款bankdeposit5-176POLICIES&PROCEDURESSUBJECT主题:PREPAREDBY编写人:REVIEWEDBY检阅人:DATEPREPARED编写日期:EFFECTIVEDATE生效期:APPROVEDBY审批人:POLICYNO.政策编号:2、转账列支Virementpayout不通过货币结算而采用账项结转形式摊销，应归本期负担的费用。如：制服、布草、水电费、运输费、洗衣费、燃料费及各项内部转账。termssettleintransferringaccountwithoutcurrencyshouldbereckoninperiodexpendituresuchasuniform,laundry,waterandpowerfee,transportationfee,clotheswashingfee,gasfeeandallkindsofinteriortransferring.3、预付待摊Pre-payment对于本期支付，但应由本期及以后各期负担的费用，一般受益时间较长且一次支付的数额较大的费用，采用当期支付，后期待摊的方法。Forbigamountandlonglastingperiodexpenditure,wepre-paythetotalandgetbackfromeachsectionlater.编制的会计录：Createaccountingrecord1）发生待摊时laterdistribution------借Debit：待摊费用Distributionexpenditure贷Credit：银行存款Bankdeposit2）分摊待摊费用Distributionexpenditure------借Debit：费用Expenditure贷Credit：待摊费用Laterdistributionexpenditure计算公式Countingformula：6-176POLICIES&PROCEDURESSUBJECT主题:PREPAREDBY编写人:REVIEWEDBY检阅人:DATEPREPARED编写日期:EFFECTIVEDATE生效期:APPROVEDBY审批人:POLICYNO.政策编号:某种待摊费用总额TotalExpenditureamount待摊费用各期分摊数额Distributionamountineachperiod=Periodsfortheexpenditure该种待摊项目的分摊期数4、预提待付Laterpayment对于应由本期负担，但以后期间支付的费用，一般受益时间较长且一次支付数额较大的费用，采用先期预提，后期支付的核算形式。Toexpenditureneedtoaffordfirstthenpaylater,usuallylongperiodprofitandbigamount,gettheamountfirstthenpaybacklater.编制的会计分录：Createaccountingrecorda)发生预提费用时Pre-pay------借Debit：费用Expenditure贷Credit：预提费用Pre-payexpenditureb)支付预提费用时Paythepre-payamount------借Debit：预提费用Pre-payexpenditure贷Credit：银行存款Bankdeposit7-176POLICIES&PROCEDURESSUBJECT主题:PREPAREDBY编写人:REVIEWEDBY检阅人:DATEPREPARED编写日期:EFFECTIVEDATE生效期:APPROVEDBY审批人:POLICYNO.政策编号:三、利润管理制度Profitmanagementpolicy利润是企业经济效益的体现，为确保实现酒店的利润目标，财务部必须率领各部门执行以下利润管理制度，采取有效措施监控利润的主导因素，即营业收入、生产成本和费用。Profitrepresentthebenefitofthecompany,forensuringtheprofitobjective,theaccountingdeptneedtoleadeachdepttofollowtheprofitmanagementpolicybelow,useefficientstepstomonitorthemainfactors,suchasoperationincome,manufacturecostandexpenditure.1、根据酒店行政当局的要求，在每年底前编制新年度的酒店经营财政预算计划，具体包括营业收入、营运成本及费用预算和经营利润计划。Accordingtotheexecutiverequirement,createthenextyearlyaccountingbudgetplaneveryendoftheyear,generallyincludingoperationincome,operationcostandexpenditurebudgetandoperatingprofitplan.2、严格执行董事会批准的酒店经营计划，如因预算目标偏差或其它特殊情况而无法完成计划，必须报告总经理，由总经理向董事会提交书面报告，获得正式批复后方可调整原预算。Strictlyfollowtheoperatingplanapprovedbyexecutivedirectorate,ifanysituationhappenthatcannotfinishtheplan,reporttogeneralmanager,generalmanagerhandinpaperreporttodirectorate,adjustthebudgetafterapproval.3、配合各部门的开源创收工作，提出有建设性的意见和措施，在财务管理角度保障各部门的营业收入不落空。Cooperatewitheachdeptonrelevantdevelopment,giveoutconstructivesuggestiontoensuretheoperatingincomeofeachdept.认真审核各部门在营运过程中的各项开支，严格控制成本及费用，确保不突破预算编制。如编制预算时考虑不周导致某单项开支突破预算时，必须在有关部门的另项开支预算中冲减列支；对原来没有预算，但确因特殊情8-176POLICIES&PROCEDURESSUBJECT主题:PREPAREDBY编写人:REVIEWEDBY检阅人:DATEPREPARED编写日期:EFFECTIVEDATE生效期:APPROVEDBY审批人:POLICYNO.政策编号:4、况需开支的，须报总经理、董事会批准后才能开支。Auditeachexpenditureduringoperationof