酒店管理字义ACCOUNT HEADING AND DICTIONERY叶予舜.docx

酒店管理字义ACCOUNT HEADING AND DICTIONERY叶予舜.docx

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酒店管理字义ACCOUNTHEADINGANDDICTIONERY叶予舜

ACCOUNTHEADINGANDDICTIONERY

ROOMDEPARTMENT

∙

OccupancyRate:

RoomsinUse

RoomsAvailable

WithRoomsinUseequaltothetotalnumberofRoomsOccupiedbyGuests

AndRoomsAvailableequaltothetotalofnumberofguestroomsinthehotellessguestroomsremovedfromsalableinventoryforanextendedperiodoftime（namedPermanentHouseUse）.

TheRoomsAvailableisalsoequaltothetotalofRoomsinUseplusRoomsVacantplustheRoomsOut-of-Order（anyroomsremovedfromsalableinventoryduetorenovation,temporaryfaultorproblemrenderingtheminadequateforoccupancy）.

∙AverageRoomRate:

NetRevenue

NumberofPaidRoomsOccupied

WithPaidRoomsOccupiedbeingroomsoccupiedbyhotelguestsonapaidbasisexcludinganyroomsoccupiedbyhotelguestsonagratisbasis（orComplementaryRooms）.

∙AverageSpendPowerperGuest:

TotalNetRevenueoftheHotel

TotalNumberofGuests

∙TotalRevenue

Consistof:

Roomsrevenue（generatedbythesolesaleoftheroomtotheguestafteranyrebateordiscountgranted）

And

OtherRoomsRevenue,includingrentalofguestroomsandsuiteforfoodandbeveragefunctionsanddayuserentals,extrabed,etc.

SERVICECHARGE

Itincludes100%oftheservicechargecollectedthroughtheoperationofthedepartment.

TAX

Itincludestaxwithheldonrevenueandservicecharge.

PAYROLL&RELATEDEXPENSES

∙SalariesandWages

Thisaccountincludesvacationpay,severancepay,bonus,incentivepaysickpay,overtimepay,andholidaypay.

∙EmployeeBenefits

Thisaccountischargedwithpayrolltaxes,insurance,pensionandotherrelatedexpensesproperlyapplicabletothisdepartment.

Thecostoffoodandbeveragefurnishedtotheroom’sdepartmentemployeesisalsoincludedinthisaccount.

∙ServiceChargeRedistributed

Thisaccountischargedwiththeportionofservicechargetoberedistributedtothedepartmentemployees.

OTHEREXPENSES

∙Laundry&DryCleaning

Thecostofoutsidelaundrychargeabletotheroomsdepartment,asdesignatedbybills,shouldbechargedtothisaccount.Thisaccountshouldalsobechargedwiththecostofdrycleaningcurtains,draperies,hangings,lampshades,andwashingorcleaningawnings,carpetsandrugs,windowshadesandfurniturecoveringsinthevariousrooms,lobbiesandcorridors.

WhenHouseLaundryisused,theportionofthecosttobeallocatedtotheroomsdepartmentshouldbechargedtothisaccount.

∙ContractServices

Thecostofcontractinganoutsideserviceforcleaningrooms,lobbies,publicrooms,washingwindows,exterminatinganddisinfectingischargedtothisaccount.ThemaintenanceofthePropertyManagementSystemisalsoincludedinContractServices.

∙DataProcessing

Thecostofdataprocessingservicesrelatedtothedepartment,otherthanrentalofequipment,shouldbechargedtothisaccount.Anydirectmaintenancetothecomputerhardwareorsoftwarerelatedtothedepartmentshouldalsobechargedtothisaccount.

∙Replacement

Thecostofreplacinglinensuchtowels,faceclothsandbathmats,chinawareandglasswareplacedinguestroomsshouldbechargedtothisaccount.Thecostoflinenrentalisalsochargedtothisaccount.

∙Uniforms

Thecostorrentalofuniformsandotherrelatedcostsshouldbechargedtothisaccount.Italsoincludesthecostofcleaningorrepairinguniformsofroomsdepartmentemployees.

∙CleaningSupplies

Representsthecostofsuppliestokeepguestrooms,corridors,lobbiesandotherpublicareasofthehotelinacleanandsanitaryconditions.Suppliesincludebrooms,cleaningproducts,floor-clothes,brushes,dustpans,etc.

∙GuestSupplies

Representsthecostofguestroom,suppliesandamenitiesfurnishedtohotelguestsonagratisbasis.GuestSuppliesinclude:

BathingcapsFacialtissuesNeedles&thread

Bottleopeners（loose）GarmentbagsPens&pencils

BrushesGuestsoapPlayingcards

ButtonsGueststationaryPostcards

CandyHairnetsShoecloths

Coffee/tea（free）HangersToiletitems

CombsIcebucketsWritingsupplies

CorkscrewsMatches

∙Newspaper&Magazine

Thecostofnewspaperandmagazinesplacedinguestrooms,lobbiesandotherpublicareasofthehotelshouldbechargedtothisaccount.Thecostofprovidingcableandsatellitevideoservicestoguestroomsshouldbealsochargedtothisaccount.

∙Printing&Stationary

Thisaccountshouldbechargedwiththecostofallprintedforms,servicemanuals,stationeryandofficesuppliesusedbytheemployees.ItdoesnotincludethecostofwritingmaterialssuppliedtoguestsaschargedtoGuestSuppliesaccount.ThisaccountshouldalsoincludethecostofallformsusedbyFOcashiersforbillingpurposes.

∙Music&Entertainment

Thisaccountrepresentsallcostsassociatedwithprovidingentertainmentwithinthepremiseofthehotelbutnotwithinthefoodandbeveragefacilities.Thisincludes:

-EquipmentrentalMusicians

-FilmsProfessionalentertainers

-MusicrecordsRoyalties

-Musiclicenses

∙GuestGratuities

Costcalculatedatthecostpriceofthegoodsorhotelfacilitiesofferedtoguestsforthepurposeofpromotionandgoodrelations（exceptlodging）.Itincludes:

-Fruitbasket

-Welcomedrink

-Anycomplementarymealsanddrinksinitiatedbytheroomsdepartment

∙GuestTransportation

Whennotransportationdepartment,thecostoftransportinggueststoandfromthehotelshouldbechargedtothisaccount.

∙GuestRelocation

Itincludesthecostofrentingaccommodationsinotherpropertiesbecauseofalackofavailablerooms.Italsoincludesanyincidental,gratuitiesorcompensationpaidinconnectionwiththesecircumstances.

∙TravelAgencyCommissions

Thisaccountischargedwiththeremunerationpaidtoauthorizedagentsforbusinesssecuredforthehotelincludingtravelagents’commission.

∙TravellingExpenses

Thecostoftravelandreimbursableexpensesofemployeesofthedepartment,travelingonthehotel’sbusiness,shouldbechargedtothisaccount.Itincludes:

-Air/Rail/Roadtravelexpenses

-Lodgingexpense

-Mealexpenses

-Phoneexpenses

∙Decoration–Flowers

Representsthecostofdecorationsandflowersputintoguestrooms,corridors,lobbiesandotherpublicareasofthehotel.

∙ReservationExpenses

Thecostofthereservationserviceandthecentralreservationsystemshouldbechargedtothisaccount（includingtelecommunicationexpenses）.

∙Telephone,Postage&Cable

Anytelephoneexpendituresthatcanbedirectlyrelatedtotheoperationoftheroomsdepartmentshouldbechargedtothisaccountaswellasthecostofpostage,telegramsandcable.

∙Training

Itincludescostsotherthantimeassociatedwithtrainingroomsdepartmentemployees.Examplesincludeinstructorfees,trainingsupplies,trainingmaterials.

∙OtherExpenses

Itemswhicharenotclassifiedunderothercaptionsshouldbechargedtothisaccount.

FOOD&BEVERAGEDEPARTMENT

REVENUE

∙FoodSales

Thisaccountshouldbecreditedwithrevenuesderivedfromthesaleoffood,includingcoffee,milk,teaandfreshfruit/vegetablejuices.Salesdonotincludemealschargedonemployees’checks.

∙Beveragesales

Thisaccountshouldbecreditedwithrevenuesderivedfromthesalesofbeverage.Salesdonotincludebeveragesservedonofficers’checks.

∙Mini-barSales

Thisaccountshouldbecreditedwithrevenuesderivedfromthesalesoffoodandbeverageplacedintheguestrooms’mini-bar.

∙OtherIncome

Thiscaptionshouldincluderevenuefromsourcesotherthanthesaleoffood,beverageormini-baritems,suchas

∙Meetingroomrentals:

revenuederivedfromtherentalofpublicmeetingrooms,excludingguestbedroomsandsuites.

∙CoverCharges:

representtherevenuederivedfromchargingaspecificrateperpersonforadmissiontoanentertainmentroomorotherfacilities.

∙Miscellaneousbanquetrevenue:

thisrepresentstherevenuederivedfromthesalesofgoodsorservicesmadeinconnectionwithbanquets,suchasequipmentrental,music,decorationsandsouvenirs.

∙Miscellaneousotherincome:

includesanyrevenuesuchascandy,cigarettesandcigars,soldinthevariousfoodandbeveragefacilitiesandnotincludedunderanyothercaption.

SERVICECHARGE

Itincludes100%oftheservicechargecollectedthroughtheoperationofthedepartment.

TAX

Itincludestaxwithheldonrevenueandservicecharge.

COSTOFSALES

∙Foodcost

Thecostoffoodconsumedincludesallfoodservedtobothguestsandemployees,atgrossinvoiceprice,lesstradediscounts,plustransportation,storageanddeliverycharges.Tothiscostshouldbecreditedsteward’ssales,includingthesalesofgreaseandbones.

Thecostofemployees’mealsshouldbedeductedfromthecostoffoodconsumedandchargedagainsttherespectivedepartmentswhoseemployeesareservedunderPayroll&RelatedExpenses–EmployeeBenefits.

∙BeverageCost

Thecostofbeveragesalesrepresentsthecostofwines,liquors,beers,mineralwaters,fruits,syrups,sugar,bittersandallothermaterialservedasbeveragesorusedinthepreparationofmixeddrinks,includingthoseservedtobothguestsandemployees,atgrossinvoicepricelesstradediscounts,plusimportduties,transportation,storageanddeliverycharges,andtaxesdeterminedonthebasisofquantityandalcoholiccontentofbeveragepurchasedorconsumed.Tothiscostshouldbecreditedsteward’ssales.

Thecostofbeveragesalesshouldbecreditedwithdepositrefundsandsalesofemptybottles,barrelsandothermaterialspreviouslychargedasacosttothisaccount.

Thecostofemployees’beveragesshouldbedeductedfromthecostofbeveragesalesandchargedagainsttherespectivedepartmentswhoseemployeesareservedortoentertainment,asappropriate.

∙Mini-barcost