开业筹建期间预算评审.docx

1、开业筹建期间预算评审- pre-Opening Budget Review开业筹建期间预算评审Revised opening april 2009修订后的开业时间：2009年4月 Mandarin Oriental, beijing北京文华东方酒店 HUMAN RESOURCES人力资源SALES & MARKETING销售与市场营销OTHER EXPENSES其他支出 Beijing Peoples Republic of China中华人民共和国，北京 October 20082008年10月 Prepared For :Prepared By :呈递：编制人：TVCCNo. 32 Don

2、g San Huan Zhong RoadChao Yang District, Beijing 100020Peoples Republic of ChinaTVCC中国北京市朝阳区，东三环中路32号邮编：100020Jones Lang LaSalle Hotels 9 Raffles Place#38-01 Republic PlazaSingapore 048619仲量联行酒店集团9 Raffles Place#38-01 Republic PlazaSingapore 048619TABLE OF CONTENTS目录1.0 Disclaimer免责声明 42.0 EXECUTIVE

3、 SUMMARY经营综合报告 62.1 Human Resources人力资源 62.2 Training and Recruitment培训与招聘 72.3 Sales and Marketing销售与市场营销 72.4 Other Expenses其他支出 72.5 Jones Lang LaSalle Hotels and Mandarin Oriental Negotiation Outcomes仲量联行酒店集团与文华东方酒店集团谈判结果 83.1 General Comment一般注释 93.2 Head Count雇员人数统计 93.3 Commencement Dates入职时间

4、 143.4 Payroll工资 163.5 Revenue / Payroll Evaluation收入/工资评估 184.0 TRAINING AND RECRUITMENT培训与招聘 234.1 Cross Exposure跨国工作经验 234.2 Language Training语言培训 234.3 Team Building / Workshop团队建设/工作组 234.4 Miscellaneous杂项 244.5 Relocation Airfare Expat. and Relocation Shipment - Expat外籍雇员工作调动机票与乘船费用 244.6 Trav

5、el Expenses / Executive Search差旅费/猎头费用 244.7 Job Advertisements招聘广告 245.0 Sales and Marketing销售与市场营销 265.1 Dues and Subscriptions会费与订阅费 265.2 Tradeshows & Sales Calls / Travel Expenses促销展会与电话销售/差旅费用 265.3 Direct Mail直邮广告 275.4 Photography摄影 275.5 Giveaways免费样品 275.6 Familiarisation Trips实地考察 286.0 O

6、ther expenses其他支出 296.1 Transportation交通运输费 296.2 Pre-Opening Office Expenses开业筹建期间办公费用 296.3 Printing and Stationary印刷与办公用品费 296.4 Communications通信费 306.5 Legal and Accounting Services法律与会计服务费 307.0 APPENDICES附录 317.1 APPENDIX 1附件1 317.2 APPENDIX 2附件2 327.3 APPENDIX 3附件3 337.4 APPENDIX 4附件4 347.5 A

7、PPENDIX 5附件5 357.6 APPENDIX 6 - JLLH NEGOTIATIONS OUTCOMES附件6-仲量联行酒店集团谈判结果 367.7 APPENDIX 7 CORRESPONDENCE附件7-公文往来 377.8 APPRENDIX 8 TRAVEL SCHEDULE OF 2009附件8-2009年商务旅行日程表 397.9 APPENDIX 9 REVISED BUDGET SUMMARY RECEIVED 25 SEPTEMBER 08附件9-2008年9月25日接收的修订预算总汇表 411.0 Disclaimer免责声明This report on the

8、 Pre-Opening Budget for Mandarin Oriental, Beijing has been prepared by Jones Lang LaSalle Hotels (Singapore) and is solely for the information of TVCC. It is not intended that any other person will accept or rely upon it.此份关于北京文华东方酒店开业筹建期间预算的报告由仲量联行酒店集团（新加坡）编制，属于TVCC的专有资料。任何其他人员都不得接受或使用该报告。No liabi

9、lity for negligence or otherwise is assumed by Jones Lang LaSalle Hotels for the material contained in the report. Any liability on the part of Jones Lang LaSalle Hotels, its servants or agents for damages for any claim arising out of or in connection with this report, other than liability which is

10、totally excluded by this clause, shall not (whether or not such liability results from or involves negligence) exceed US$1,000.对于报告中的实质内容，仲量联行酒店集团不承担过失责任。除本条款完全免除的责任外，对于因本报告引起，或与本报告有关的任何针对仲量联行酒店集团、其员工或代理人的损害赔偿，不得超过1,000美元（无论此类责任是否由过失行为引起，或涉及过失行为。）The information contained in the report has been prep

11、ared in good faith and with due care by Jones Lang LaSalle Hotels. The nominated parties should take note however that some of the calculations contained in the report are based on figures provided to Jones Lang LaSalle Hotels by outside sources that have not been independently verified by Jones Lan

12、g LaSalle Hotels. Any projections contained in the report therefore represent best estimates only and may be based on assumptions which, while reasonable, may not be correct. Such projections represent only one possible result, depending on the assumptions adopted. 报告中所含内容由仲量联行酒店集团本着诚信、谨慎原则编制。但是，指定方

13、应明确报告中的一些计算是仲量联行酒店集团根据外界数据得出的，仲量联行酒店集团未对这些数据来源进行过独立的查证。因此，报告中含有的任何预测仅代表最佳的估量，是以假设为基础的，而这些假设在特定情况下可能不完全正确。此类预测仅代表一种可能的结果，取决于采用的假设。In preparing this report, we have relied on information provided to us by the Owner and on our own observations while staying at the Hotel. We have made assumptions based

14、on reported financial performance and operations, which while reasonable, may not be correct.编制这份报告时，我们使用了业主所提供的信息，并依据我方在酒店中的实地考察。我们基于所得到的财务业绩表现和运营情况进行了假设，在特定情况下可能不完全正确。TVCC and any financier should not rely on any material contained in this report as a statement or representation of fact, but shoul

15、d satisfy themselves as to its correctness by such independent investigation as they or their legal/business advisers see fit.TVCC及任何融资人不应将报告中的材料视为事实的声明或陈述，而应通过他们自身或他们的法律/业务顾问认为适当的独立调查，彻底明确报告的正确性。If Jones Lang LaSalle Hotels is not paid its full fees within thirty (30) days of delivery of the Report

16、, any express or implied contractual license to use the material contained in the Report will automatically be revoked.如果仲量联行酒店集团未在报告交付后的三十（30）天内得到全额付款，任何明确或隐含的使用报告中材料的契约性许可都将自动撤回。This report is provided to TVCC on a confidential basis and is not to be copied or redistributed to any other person or

17、corporation without the prior written consent of Jones Lang LaSalle Hotels.本报告以保密形式交付给TVCC，未得到仲量联行酒店集团的提前书面批准，不得复制或提供给任何其他人或企业。2.0 EXECUTIVE SUMMARY经营综合报告We have reviewed the pre-opening budget as provided by Mandarin Oriental on 25 September 2008 which has been prepared to address the revised openi

18、ng date of approximately 31 March 2009 for the hotel. Our review has compared this latest budget with the budgets provided 14 and 27 November 2007 (in response to discussions following review of the original pre-opening budget presented July 2007). We refer throughout the report to the budgets provi

19、ded 14 and 27 November 2007 as “the original budget”. The following table summarises the changes between the budgets:我们审查了文华东方酒店集团于2008年9月25日提交的开业筹建预算，确定修订酒店开业日期大约在2009年3月31日。我们将这一最新预算与2007年11月14日和27日提供的预算进行对比审查（对2007年7月编制的原开业筹建预算的审查讨论做出回应）。我们在整篇报告中所提及的“原预算”是指2007年11月14日和27日提供的预算。下表中概述了这些预算之间的差异：文华东

20、方酒店集团开业筹建预算汇总表 原预算 2008年7月22日与 2008年9月25日与 2008年9月25日与预算编制日期 2007年11月14日 2008年7月22日 2008年9月8日 2008年9月25日 2007年11月14日 2007年11月14日 2008年9月8日开业日期 2008年7月1日 2009年3月31日 2009年3月31日 2009年3月31日 的差异 的差异 的差异工资与相关费用 培训与招聘销售与市场其他支出开业筹建合计We have discussed a range of issues arising from the budgets with Mandarin

21、Oriental and our commentary incorporates the responses to these comments.我们已经与文华东方酒店集团讨论了预算所引起的一系列问题并且在评注中包含了我们对这些注释的回应。2.1 Human Resources人力资源Manning levels have been adjusted through most departments/outlets as a result of Department Managers being employed and assessing their proposed trading vol

22、umes and manning requirements. We also note the intention to employ casual staff in several areas of the hotel, although it should be noted that the associated costs have been allocated through Other Expenses rather than Human Resources Payroll as per the Uniform System of Accounts for the Lodging I

23、ndustry.由于聘用了部门经理，大部分部门/岗位的人员配备情况已根据其评估后的业绩和人员配备要求进行了调整。我们还注意到，酒店的很多领域有聘用临时工作人员的意向，但应该指出的是，相关聘用费用已经按照酒店业统一会计制度，纳入“其他支出”项而非“人力资源-工资”条目之下。There have also been a number of salary increases over originally budgeted levels, amounting to a total of RMB53,720. In addition, there have been reductions in sal

24、aries by a total of RMB25,450. When queried Mandarin Oriental advised that they would compensate for the increases by reductions in salaries and manning in other areas. 此外，部分人员的薪资超出原定预算水准，总计人民币53,720元。同时，他们也削减了部分职位的薪资，总计人民币25,450元。我们就此询问了文华东方酒店集团并被告知，他们将削减其他领域的工资与人员配备来抵消上述薪资增额。We received Mandarin O

25、rientals trading projections for the period from opening of the hotel (1 April 2009) to December 2009 which enabled us to assess the revenue and manning levels against similar standard hotels within Beijing. We acknowledge that these projections are not to be understood as the Operating Budget as re

26、quired within the Hotel Management Agreements. Provided that the hotel achieves its projected revenues we find the latest submitted manning levels and associated payroll to be acceptable. 我们收到文华东方酒店集团对该酒店自开业之日（2009年4月1日）至2009年12月期间的业绩预测，使我们能够根据北京同类标准酒店状况，对收入水平和人员配备情况进行评估。我们认同，这些预测不能理解为酒店管理协议要求的经营预算。

27、但如果该酒店实现其预算收入，我们认为最新提议的人员配备和相关工资是可以接受的。2.2 Training and Recruitment培训招聘We recommend acceptance of the revised budget for Training and Recruitment as Mandarin Oriental has agreed to defer the additional expenses for accreditation training and cross exposure as per our suggestion to after the opening

28、of the Hotel, resulting in the saving of RMB90,813.我们建议接受修订后的培训和招聘预算，因为文华东方酒店集团已按照我们的建议同意将认证培训和跨国工作经验的额外开支推迟至酒店开业之后，从而节省资金90,813元人民币 。2.3 Sales and Marketing销售与市场营销Our negotiations with the hotel for the reallocation of the original budget to recompense additional expenses on photography, giveaways

29、and direct mail resulted in the saving of RMB575,123 while an additional expense amounting to RMB20,000 on familiarization trips was deferred until the opening of the hotel. 我们与酒店进行协商，将原有预算进行重新分配，以补偿用于摄影、赠品和直邮广告的额外支出, 从而节省资金575,123元人民币，同时将用于实地考察的总额为20,000元人民币的额外支出推迟至酒店开业之后。 We find that the latest s

30、ubmitted Sales and Marketing budget addresses all the required activities for successfully opening the hotel and therefore recommend that the budget be approved. 我们发现，最新提交的销售和市场营销预算确定了保证酒店顺利开业所必需的所有活动，因此建议该项预算获得批准。2.4 Other Expenses 其他支出Having reviewed the latest budgeted expenses as provided by Man

31、darin Oriental, we have determined that these expenses generally result from the delay in the opening of the hotel. They represent the day to day costs of operating the pre-opening office with adjustments made (in the case of communication costs) to address errors made in the initial budget process.

32、 Our evaluation is that the latest budgeted expenses are in line with general costs for running the pre-opening office and should therefore be approved. 通过对文华东方酒店集团提供的最新预算支出的审核，我们得出结论，这些费用通常是由于酒店延迟开业而产生的。而这些费用代表了开业筹建期间每天的办公成本，并对原有预算过程中的误差进行调整（就通讯成本来说）。我们的评估结果是最新预算费用与开业筹建期间办公成本一致，因此应予以批准。2.5 Jones Lang LaSalle Hotels and Mandarin Oriental Negotiation Outcomes 仲量联行酒店集团与文华东方酒店集团谈判结