《五星级酒店全套运营管理实务》财务部管理实务.doc

1、目 录CATALOGUE第一章 财务部组织结构图1 ORGANIZATION CHART第二章 财务部岗位职责及工作程序2FIN DEPT. POSITION RESPONSIBILITIES & S.O.P2.1 财务总监Financial Controller2 2.2 副财务总监Deputy Finance Director42.3 秘书Secretary62.4 会计主任Chief Accountant72.5 总帐General Ledger102.6 费用核算员Cost Control Clerk142.7 资产核算员 Assets Ledger Clerk17 2.8 信贷应收员

2、 Credit & A/R19 2.9 应付款文员 Accounts Payable Clerk22 2.10 出纳员Cashier252.11 工资员Payroll28 2.12 收银主任Chief Cashier29 2.13 收银督导Cashier Captain312.14 审计员Auditor322.15 总台收银 Front Desk Cashier34 2.16 站点收银员Outlets Cashier382.17 成本控制部主任 Chief Cost Controller412.18 材料核算员 Costing ClerkMaterials442.19 食品原料仓库保管员 St

3、orekeeperFood462.20 饮品烟草仓库保管员 StorekeeperBeverage & Tobacco492.21 物资仓库保管员 StorekeeperGeneral512.22 收货员Receiving Clerk532.23 电脑部经理EDP Manager552.24 电脑硬件工程师 EDP OfficerHardware572.25 电脑软件工程师EDP OfficerSoftware592.26 采购部经理Purchasing Manager61 2.27 采购部督导Purchasing Captain632.28 采购员Purchasier64第三章 财务管理制度

4、与程序67FIN DEPT. MANAGEMENT SYETEM & PROCEDURE3.1 餐厅收银结帐 Restaurant Cashier Check-out67 3.2 信用卡结帐Credit Card Check-out68 3.3 信用卡压卡Credit Card Push-Down69 3.4 收银员编制报告Cashier Workout Reporting70 3.5 收银员下班交接Cashiers Off Duty Connect71 3.6 总出纳工作General Cashier Job Procedures723.7 现金支出报销Cash Payout73 3.8 客

5、房房租收入审计Guest Room Rate Receipt Audit74 3.9 转帐支票授理 Virement Cheque Teach The Reason75 3.10 信用卡托收的处理Credit Card Collections manage76 3.11 点菜单传递的控制Captain Order Transfer Control77 3.12 帐单传递Bill Transfer Procedures783.13 货币传递控制Currency Transfer Control79 3.14 客人离店时间的控制Guest Departure Time Control80 3.15

6、 房租减免的内部控制Rent Derating Inside Control81 3.16 营业点帐单建立Outlets Bill Found82 3.17 营业点帐单结帐Outlets Bill Check-out83 3.18 信用卡授权程序Credit Card Accredit84 3.19 散客签字消费FIT Signing Consume85 3.20 单位、团队签字转帐Unit & Group Signing Transfer Account86 3.21 营业发票使用Business Invoice Useing87 3.22 审核营业点帐款Audit Outlets Acco

7、unt883.23 审核前厅帐款Audit Front Office Account89 3.24 编制营业日报表Workout Business Day Statement90 3.25 夜间稽核工作Night Audit Job91 3.26 信贷政策Credit Policy923.27 预算编制程序Budget Workout Procedures953.28 应收款管理Accounts Receivable Manage96 3.29 收银员管理Outlets Cashier Manage97 3.30 出纳员管理Cashier Manage98 3.31 审计员管理Auditor

8、Manage100 3.32 现金管理Cash Manage101 3.33 总出纳管理General Cashier Manage103 3.34 采购部管理Stocking Manage104 3.35 物资采购申请Goods Stock Application106 3.36 采购报价、确认Stock Quoted Price&Confirm107 3.37 采购审批 Stock Examine&Approve108 3.38 采购物品的结算Stock Goods Balance of accounts109 3.39 提货工作程序Pick Up The Goods Job Proced

9、ures1103.40 物品验收程序 Goods Receiving111 3.41 采购方式及有关程序Stock Way& Procedures1123.42 仓库的收、发及盘存Storeroom Accepting、Send Out、Inventory120 3.43 食品和饮料存货-定价、标志与贮藏F&B Stock:price、Sign&Store1223.44 食品和饮料存货-发货、申请领货F&B Stock: Send Out& Application1243.45 食品和饮料存货-标准存货F&B Stock:Standard1263.46 食品和饮料存货-实地盘存F&B Stoc

10、k: On-The-Spot Inventory1283.47 食品成本控制程序Food Cost Control130 3.48 食品标准成本卡制作Food Standard Cost Card Execution131 3.49 食品标准成本计算Food Standard Cost Account132 3.50 食品标准成本核算Food Standard Cost Check133 3.51 餐饮公关费用F&B Public relations Cost134 3.52 菜肴的产销核对Menu Produce&Sell Check1353.53 酒水标准成本制作Beverage Stan

11、dard Cost Check136 3.54 饮料成本控制Beverage Cost Control137 3.55 饮料销售还原表建立Beverage Sale Revert Form Found138 3.56 餐饮成本日报表编制F&B Cost Day Statement Workout139 3.57 鲜活食品价格的制订Fresh Food Price Working-Out140 3.58 干货水果等验收Dried Food&Fruit Etc Receiving141 3.59 鲜活食品验收单据填写Fresh Food Receiving Bill Fill In142 3.60 应付款管理Accounts Payable Manage143 3.61 薪金会计管理Payroll Accountant Manage144 第四章 财务部各类运转表格145 FIN DEPT. OPERATING FORM 4