XX酒店财务资产控制Word文档.docx
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XX酒店财务资产控制Word文档
IV.AssetProtection
InventoryControl(库存控制)2
FinancialControls(财务控制)4
CashHandlingProcedures(现金处理程序)5
CreditCards(信用卡)7
GuestCredit(住客信用)7
BankDeposit(银行存款)8
PurchaseOrders(采购订单)9
AccountsReceivable(应收账款)9
GeneralCashier(出纳)9
BadDebts(坏账)10
Payroll(薪金总额)10
Checks(检查)11
Traveler'sChecks(旅差支票)12
VendingOperations(售货操作)12
AssetMarking(资产标记)13
Alarms(报警)13
Audio/VisualEquipment(音频视频设备)13
ComputerSecurity(计算机安全)14
InventoryControl
Maintainingcontrolovervaluableassetsandstorageareasisimportanttopreventshrinkageinsuppliesandmaterials.Someofthemorecommonareasincludecoolersandfreezers,drygoodsstorage,linen/housekeepingstorage,banquetstorage,audio/visualequipmentstorageandliquorstorage.
CoolersandFreezers
Thevalueofproductsstoredincoolersandfreezerscanbeconsiderable.Dependinguponoperations,highvaluefooditemssuchasmeatandfrozenseafoodshouldbestoredinseparate,limitedaccesscoolers/freezers.Whenfacilitiesarelimited,asinglecooler/freezermaybeusedbysecuringhighvalueitemsinarestrictedaccesscage.Accesstotheseareasshouldbecontrolledbythefoodandbeveragedirectorortheirdesignee.Preparationandstagingcoolers/freezersshouldbesecuredduringnon-operatinghours.Duringnon-operatinghours,sealsshouldbeplacedoncooler/freezerlocks.Allentriesanditemsremovedshouldbedocumented.
Whenkitchensareequippedwithexteriorexits,theyshouldbeequippedwithlocalaudibleordelayedegresspanichardwareandaCCTVcamerainstalledtodocumentegress.
Inventoriesshouldbeconductedatleastmonthly.Discrepanciesandhighfoodcostsshouldbethoroughlyinvestigatedtoascertainthecause.Intheeventthatakeyislostorbelievedcompromised,locksshouldbere-keyed.
DryGoodsStorage
Largestoreroomsshouldbeunderthedirectcontrolofthefoodandbeveragemanagerordesignatedpersonnel.Thispersonshouldberesponsiblefortheinventoryofthestoreroom.Thestoreroomshouldbekeptlockedatalltimesexceptwhenmerchandiseisremovedfordailyuse.
Allincomingshipmentsofmerchandiseshouldbeopenedandcomparedwiththeinvoicefromtheoriginalorder.Themerchandiseshouldthenbetakendirectlytothestoreroomandplacedontheshelves.
Tohelppreventspoilage,astrictFIFO(FirstIn,FirstOut)stockrotationprogramshouldbeimplemented.Whenstockrotationisinquestion,itemsmaybedatedwhentheyarereceived.
Linen/HousekeepingStorage
Thelinenstorageareasoneachfloorofthehotelshouldbelockedwhennotattendedbyanemployee.Thesuppliesinthestoreroomshouldbekeptinanorderlyfashiontosimplifythemonthlyinventory.Theinventoryshouldbeconductedbytheexecutivehousekeeper,orintheabsenceofthehousekeeper,byamemberofmanagementwhodoesnotworkinthehousekeepingdepartment.Anyshrinkageininventoryshouldbereportedandthoroughlyinvestigated.
LiquorStorage
Duetothehighcostandliabilityassociatedwithliquor,inventoriesshouldbetightlycontrolled.Whenselectingalocationforliquorstorage,asecure,limitedaccessstoreroomshouldbechosen.Tohelppreventtheft,accesstothestorageroomshouldbecontrolledutilizingauniquelykeyed1”deadboltorelectroniclock.Keystothestoreroomshouldberetainedbythefoodandbeveragedirectorortheirdesigneeandsecuredinalockedcabinet.Nootherperson,includingmembersoftheclean-upcrewormaintenancestaff,shouldhaveaccesstothisstorageroom.Hotelsexperiencinghighliquorcostsmaychoosetoinstallasecond,uniquelykeyed1"deadboltlock.Thekeystowhichshouldbecontrolledbysecurityorothermanagementstaff.Accesstothestoreroomwouldthenrequiretwokeys.
Thestorageroomshouldbestructurallysecure.Itshouldnotbeaccessiblethroughadropceiling,singlelayerdrywall,windowsorotherdoors.
A"bottleforbottle"issuingsystemshouldbeusedinfillingorders.Theordershouldbeaccompaniedbyawrittenrequisitionwithappropriatesignatures.
Anuniquestamporlabelshouldbeusedtomarkallbottlesashotelinventory.Bottlesshouldbelabeledwhentheyareplacedintostorage.Accesstothelabel/stampshouldbecarefullyguardedbythefoodandbeveragedirectorortheirdesignee.
Tokeepanaccurateinventoryandtopreventshrinkage,aperpetualinventoryshouldbemaintained.
Ifyourhotelexperiencesasubstantialnumberofroomserviceordersforliquor,considerhavingthefrontdesksupplyadailylistofroomstothebartenderthatcannothaveroomservicecharged.Thesewouldincludethoseroomswhichwerepaidforinadvancewithoutbeingsecuredbyacreditcard.
Tohelppreventemployeesfrompouringfromtheirownbottle,thefoodandbeveragedirectorand/orGeneralManagershouldconductunscheduledinventoriesofbarstocktodeterminethatallmerchandisebeingusedbelongstothehotel.
FinancialControls
TheAccountingdepartmentreliesonanumberofproceduralsafeguards.Wheneverpossible,thevariousaccountingfunctionsshouldbehandledbydifferentstaffmembers.
∙Allmoniesandchecksshouldbehandledbyoneindividual.
∙Anothermemberofthestaffshouldprocessthebankdepositsandchecks.
∙Bankreconciliationshouldneverbecompletedbythesamepersonwhoissuesthebankdeposit.
∙Accountsreceivableandaccountspayableshouldbeseparateoperationshandledbydifferentemployees.
∙Purchasingandreceivingfunctionsshouldnotbehandledbythesameperson.Thishelpskeepemployeesfrommisappropriatingcashandchargingsumstofalseaccounts.
∙Thegeneralcashierandaccountingofficesshouldbelocatedawayfromthepublicandguestareasofthehotelandifpossible,incloseproximitytothefrontofficecashhandlingarea.
∙Thegeneralcashier'sofficeshouldbeequippedwithasolidcoredoor,uniquelykeyed1"deadboltlockandaCCTVcamera.
InventoryControl
Inventorycontrolshouldbehandledbytheaccountingdepartment.Althoughsomedepartmentsperforminventoriesfortheirownbenefit,majorinventoriesshouldnotbeconductedbydepartmentheadsorsupervisorsfortheirowndepartments.Bettercontrolisobtainedwhentheinventorystaffcomesfromoutsidethedepartment.
MasterPayroll
Masterpayrollfilesshouldberoutinelymatchedwithmasterpersonnelfilestoensurethateveryoneonthepayrolliscurrentlyemployedbythehotel.Payrollsmayalsobepaddedwhenemployeesclaimtohaveworkedmorehoursthantheyactuallydid.Aneffectivetimekeepingsystemshouldbeemployedandsupervisedbythedepartmentheads.
Forms
Allorderforms,blankchecks,invoices,F&Bchecks,andotherformsrequiredforaspecificfunctionshouldbenumberedsequentially.Everynumbershouldbeaccountedfor,includingvoidsandthereasonforthevoid.Twosignaturesarerequiredonallchecks.
CashHandlingProcedures
BankContracts
Topreventfraudandembezzlement,hotelsshouldutilizeaneffectivebankcontractwhichoutlinestheemployeesstandardofconductandresponsibilities.Asamplecontractislocatedintheappendix.Useofthiscontractmayproveeffectiveinverifyingunaccountablemoniesfromemployees.
Banks
Cashbankscanpresentmanyuniquechallenges.Employeesshouldnevershareabank.Ingeneral,thereare2typesofcashbanks:
individualandshift.Banksshouldbelimitedinsizetotheamountnecessaryforconductingbusiness.Thisamountwillvarybasedontypeandlocationofhotels,seasonalconditions,andbyposition.
Associatesshouldhaveasecure,trafficfreeareaforpreparingdepositdropsandcountingtheircashdrawers.Areasusedforthestorageoffundsshouldbeavailableonlytothoseemployeeswhoaredepositingdropsorcollectingthedepositdrops.Allotheremployeesshouldkeepclearofthisareawhilemoneyisbeingcounted.Accesstocashhandlingareasshouldberestrictedtoemployeeshandlingfunds.
Tohelppreventtheft,thelocksonthecashdrawersatthefrontdeskshouldbeequippedwithuniquelykeyedandsecurelocks.GuestServiceRepresentativesshouldusetheselocksinreplacementoforinadditiontothelocksontheircashboxes.
GuestServiceRepresentativesshouldbetrainedtoconductpartialdepositdropsduringtheirshift.Partialdepositdropsshouldbemadeanytimetheircashdrawerbalanceisdoubletheirauthorizedbank.Authorizedbanksshouldbelimitedtotheamountnecessarytoconductbusiness.
IndividualBanks
Whenutilizingindividualbanks,thebankisassignedtoasingleindividualwhomaintainscare,custodyandcontrolofthatbankatalltimes.Thebankshouldbesecuredinasafedepositboxinwhichtheemployeecontrolstheonlyaccesskey.Atthebeginningofeveryshift,theemployeeremoveshis/herbankandtransportsittothecashdrawertheywillbeusingfortheirshift.KeysforthecashdrawershouldbeobtainedfromthepriorshiftorManageronDuty.Duringshiftoperations,thecashdrawerdoorshouldremainlockedandshouldonlybeopenedwhenconductingatransaction.Attheendofeveryshift,theemployeeshouldremovetheirbankandproceedtothecashcountingareaorcountingroom.There,theemployeeshouldcountoutthedrawer,andreturnthedrawertoitsdesignatedbalanceminusanydue-backs.Excessfundsshouldbepreparedandplacedinadropenvelope.Theenvelopeshouldthenbesealedandtheemployeeshouldsigntheirnameacrosstheseal.Thesealedenvelopeshouldbedroppedintheassigneddropsafe.Thisprocedureshouldbewitnessedanddocumentedonthedroplogform.Asampledepositlogisincludedintheappendix.
ShiftBanks
Shiftbanksmaybeassignedtothefrontdeskortoindividualshifts.Banksshouldbefundedonlyfo