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

1、酒店管理字义 ACCOUNT HEADING AND DICTIONERY叶予舜ACCOUNT HEADING AND DICTIONERYROOM DEPARTMENT Occupancy Rate: Rooms in Use Rooms AvailableWith Rooms in Use equal to the total number of Rooms Occupied by GuestsAnd Rooms Available equal to the total of number of guest rooms in the hotel less guest rooms remov

2、ed from salable inventory for an extended period of time (named Permanent House Use).The Rooms Available is also equal to the total of Rooms in Use plus Rooms Vacant plus the Rooms Out-of-Order (any rooms removed from salable inventory due to renovation, temporary fault or problem rendering them ina

3、dequate for occupancy). Average Room Rate: Net Revenue Number of Paid Rooms OccupiedWith Paid Rooms Occupied being rooms occupied by hotel guests on a paid basis excluding any rooms occupied by hotel guests on a gratis basis (or Complementary Rooms). Average Spend Power per Guest: Total Net Revenue

4、of the Hotel Total Number of Guests Total RevenueConsist of:Rooms revenue (generated by the sole sale of the room to the guest after any rebate or discount granted)AndOther Rooms Revenue, including rental of guest rooms and suite for food and beverage functions and day use rentals, extra bed, etc.SE

5、RVICE CHARGEIt includes 100% of the service charge collected through the operation of the department.TAXIt includes tax withheld on revenue and service charge.PAYROLL & RELATED EXPENSES Salaries and WagesThis account includes vacation pay, severance pay, bonus, incentive pay sick pay, overtime pay,

6、and holiday pay. Employee BenefitsThis account is charged with payroll taxes, insurance, pension and other related expenses properly applicable to this department.The cost of food and beverage furnished to the rooms department employees is also included in this account. Service Charge RedistributedT

7、his account is charged with the portion of service charge to be redistributed to the department employees.OTHER EXPENSES Laundry & Dry CleaningThe cost of outside laundry chargeable to the rooms department, as designated by bills, should be charged to this account. This account should also be charge

8、d with the cost of dry cleaning curtains, draperies, hangings, lamp shades, and washing or cleaning awnings, carpets and rugs, window shades and furniture coverings in the various rooms, lobbies and corridors.When House Laundry is used, the portion of the cost to be allocated to the rooms department

9、 should be charged to this account. Contract ServicesThe cost of contracting an outside service for cleaning rooms, lobbies, public rooms, washing windows, exterminating and disinfecting is charged to this account. The maintenance of the Property Management System is also included in Contract Servic

10、es. Data ProcessingThe cost of data processing services related to the department, other than rental of equipment, should be charged to this account. Any direct maintenance to the computer hardware or software related to the department should also be charged to this account. ReplacementThe cost of r

11、eplacing linen such towels, facecloths and bathmats, chinaware and glassware placed in guest rooms should be charged to this account. The cost of linen rental is also charged to this account. UniformsThe cost or rental of uniforms and other related costs should be charged to this account. It also in

12、cludes the cost of cleaning or repairing uniforms of rooms department employees. Cleaning SuppliesRepresents the cost of supplies to keep guest rooms, corridors, lobbies and other public areas of the hotel in a clean and sanitary conditions. Supplies include brooms, cleaning products, floor-clothes,

13、 brushes, dust pans, etc. Guest SuppliesRepresents the cost of guest room, supplies and amenities furnished to hotel guests on a gratis basis. Guest Supplies include:Bathing caps Facial tissues Needles & threadBottle openers (loose) Garment bags Pens & pencilsBrushes Guest soap Playing cardsButtons

14、Guest stationary PostcardsCandy Hair nets Shoe clothsCoffee/tea (free) Hangers Toilet itemsCombs Ice buckets Writing suppliesCorkscrews Matches Newspaper & MagazineThe cost of newspaper and magazines placed in guest rooms, lobbies and other public areas of the hotel should be charged to this account

15、. The cost of providing cable and satellite video services to guest rooms should be also charged to this account. Printing & StationaryThis account should be charged with the cost of all printed forms, service manuals, stationery and office supplies used by the employees. It does not include the cos

16、t of writing materials supplied to guests as charged to Guest Supplies account. This account should also include the cost of all forms used by FO cashiers for billing purposes. Music & EntertainmentThis account represents all costs associated with providing entertainment within the premise of the ho

17、tel but not within the food and beverage facilities. This includes:- Equipment rental Musicians- Films Professional entertainers- Music records Royalties- Music licenses Guest GratuitiesCost calculated at the cost price of the goods or hotel facilities offered to guests for the purpose of promotion

18、and good relations (except lodging). It includes:- Fruit basket- Welcome drink- Any complementary meals and drinks initiated by the rooms department Guest TransportationWhen no transportation department, the cost of transporting guests to and from the hotel should be charged to this account. Guest R

19、elocationIt includes the cost of renting accommodations in other properties because of a lack of available rooms. It also includes any incidental, gratuities or compensation paid in connection with these circumstances. Travel Agency CommissionsThis account is charged with the remuneration paid to au

20、thorized agents for business secured for the hotel including travel agents commission. Travelling ExpensesThe cost of travel and reimbursable expenses of employees of the department, traveling on the hotels business, should be charged to this account. It includes:- Air/Rail/Road travel expenses- Lod

21、ging expense- Meal expenses- Phone expenses Decoration FlowersRepresents the cost of decorations and flowers put into guest rooms, corridors, lobbies and other public areas of the hotel. Reservation ExpensesThe cost of the reservation service and the central reservation system should be charged to t

22、his account (including telecommunication expenses). Telephone, Postage & CableAny telephone expenditures that can be directly related to the operation of the rooms department should be charged to this account as well as the cost of postage, telegrams and cable. TrainingIt includes costs other than t

23、ime associated with training rooms department employees. Examples include instructor fees, training supplies, training materials. Other ExpensesItems which are not classified under other captions should be charged to this account.FOOD & BEVERAGE DEPARTMENTREVENUE Food SalesThis account should be cre

24、dited with revenues derived from the sale of food, including coffee, milk, tea and fresh fruit/vegetable juices. Sales do not include meals charged on employees checks. Beverage salesThis account should be credited with revenues derived from the sales of beverage. Sales do not include beverages serv

25、ed on officers checks. Mini-bar SalesThis account should be credited with revenues derived from the sales of food and beverage placed in the guest rooms mini-bar. Other IncomeThis caption should include revenue from sources other than the sale of food, beverage or mini-bar items, such as Meeting roo

26、m rentals: revenue derived from the rental of public meeting rooms, excluding guest bedrooms and suites. Cover Charges: represent the revenue derived from charging a specific rate per person for admission to an entertainment room or other facilities. Miscellaneous banquet revenue: this represents th

27、e revenue derived from the sales of goods or services made in connection with banquets, such as equipment rental, music, decorations and souvenirs. Miscellaneous other income: includes any revenue such as candy, cigarettes and cigars, sold in the various food and beverage facilities and not included

28、 under any other caption.SERVICE CHARGEIt includes 100% of the service charge collected through the operation of the department.TAXIt includes tax withheld on revenue and service charge.COST OF SALES Food costThe cost of food consumed includes all food served to both guests and employees, at gross i

29、nvoice price, less trade discounts, plus transportation, storage and delivery charges. To this cost should be credited stewards sales, including the sales of grease and bones.The cost of employees meals should be deducted from the cost of food consumed and charged against the respective departments

30、whose employees are served under Payroll & Related Expenses Employee Benefits. Beverage CostThe cost of beverage sales represents the cost of wines, liquors, beers, mineral waters, fruits, syrups, sugar, bitters and all other material served as beverages or used in the preparation of mixed drinks, i

31、ncluding those served to both guests and employees, at gross invoice price less trade discounts, plus import duties, transportation, storage and delivery charges, and taxes determined on the basis of quantity and alcoholic content of beverage purchased or consumed. To this cost should be credited st

32、ewards sales.The cost of beverage sales should be credited with deposit refunds and sales of empty bottles, barrels and other materials previously charged as a cost to this account.The cost of employees beverages should be deducted from the cost of beverage sales and charged against the respective departments whose employees are served or to entertainment, as appropriate. Mini-bar cost