知名酒店财务部范本

1、 . 44/44某知名酒店财务部POLICIES & PROCEDURESPOLICIES & PROCEDURESSUBJECT 主题: PREPARED BY 编写人: REVIEWED BY 检阅人: DATE PREPARED 编写日期: EFFECTIVE DATE 生效期: Approved BY 审批人: POLICY NO. 政策编号: 目 录各分部门制度与程序 P&P费用分配制度 Expenditure distribution policy.4费用核算制度 Expenditure auditing policy5利润管理制度 Profit management policy

2、.8经济合同管理制度 Economy contract management policy.10资金审批制度 Financing approval policy .14日常采购制度 Daily purchasing policy.19资产管理制度 Accountant management policy.38仓库与收货管理制度 Warehouse and receiving management policy.46POLICIES & PROCEDURESSUBJECT 主题: PREPARED BY 编写人: REVIEWED BY 检阅人: DATE PREPARED 编写日期: EFFE

3、CTIVE DATE 生效期: Approved BY 审批人: POLICY NO. 政策编号: 费用分配制度 Expenditure distribution policy根据本酒店的实际情况，发生的业务经营费用的分配，分别采用直接认定和分配计入的方法：According to the actual situation and distribution on operating expenditure, there are 2 ways直接认定 Direct cognizance根据有关费用凭证（如零用现金报销凭证、付款凭证等），直接确定由具体受益部门负担费用。可直接认定的费用主要包括：各

4、部门人员的工资、福利费、客房佣金、服务用品、湿洗与干洗、生财用品、印刷文具、订房费、差旅费、邮费、低值易耗品等。Direct cognizance which dept to afford the expenditure according to relevant charging receipts. Mainly direct cognizance expedience including staff salary, welfares funds, guest room commission, ministry things, wet and dry cleaning, money maki

5、ng things, press stationery, reservation charge, transportation fee, postage, easy-waste article, etc.分配计入：Distribute reckon-in对那些无法直接认定应由哪些部门负担的费用，按一定的方法分摊计入。需要分配计入。的费用：水电费、运输费、燃料费、装饰费、洗衣费、清洁合约费等。To expenditure cannot be cognize directly, reckon in separately in certain ways. Mainly including water

6、 and power fee, transportation fee, gas fee, decoration fee, clothes washing fee, cleaning contract fee, etc.POLICIES & PROCEDURESSUBJECT 主题: PREPARED BY 编写人: REVIEWED BY 检阅人: DATE PREPARED 编写日期: EFFECTIVE DATE 生效期: Approved BY 审批人: POLICY NO. 政策编号: 费用核算制度 Expenditure auditing policy 费用核算形式 Ways of

7、expenditure auditing为保证各个时期费用负担的均衡性，正确反映酒店的经营成果，特采用以下四种核算形式：To ensure reasonable expenses and correctly reflect the operating progress of the hotel, the four ways of expenditure auditing are:直接支付 Direct payment对于本期发生，本期支付，受益期限亦为本期的费用计入本期负担。 Reckon happens, payment and profit period in period expendi

8、ture.编制会计分录 Create accounting record 借 Debit ：费用 Expenditure贷 Credit ：现金 Cash 银行存款 bank depositPOLICIES & PROCEDURESSUBJECT 主题: PREPARED BY 编写人: REVIEWED BY 检阅人: DATE PREPARED 编写日期: EFFECTIVE DATE 生效期: Approved BY 审批人: POLICY NO. 政策编号: 转账列支Virement payout不通过货币结算而采用账项结转形式摊销，应归本期负担的费用。如：制服、布草、水电费、运输费、

9、洗衣费、燃料费与各项部转账。terms settle in transferring account without currency shouldbe reckon in period expenditure such as uniform, laundry, water and power fee, transportation fee, clothes washing fee, gas fee and all kinds of interior transferring.预付待摊 Pre-payment对于本期支付，但应由本期与以后各期负担的费用，一般受益时间较长且一次支付的数额较大的费

10、用，采用当期支付，后期待摊的方法。 For big amount and long lasting period expenditure, we pre-pay the total and get back from each section later.编制的会计录：Create accounting record1）发生待摊时later distribution 借 Debit ：待摊费用 Distribution expenditure贷 Credit ：银行存款 Bank deposit2）分摊待摊费用 Distribution expenditure 借 Debit ：费用 Expe

11、nditure贷 Credit ：待摊费用 Later distribution expenditure计算公式Counting formula：POLICIES & PROCEDURESSUBJECT 主题: PREPARED BY 编写人: REVIEWED BY 检阅人: DATE PREPARED 编写日期: EFFECTIVE DATE 生效期: Approved BY 审批人: POLICY NO. 政策编号: 某种待摊费用总额 Total Expenditure amount 待摊费用各期分摊数额 Distribution amount in each period= Perio

12、ds for the expenditure该种待摊项目的分摊期数预提待付 Later payment对于应由本期负担，但以后期间支付的费用，一般受益时间较长且一次支付数额较大的费用，采用先期预提，后期支付的核算形式。To expenditure need to afford first then pay later, usually long period profit and big amount, get the amount first then pay back later.编制的会计分录：Create accounting record发生预提费用时 Pre-pay 借 Debit

13、 ：费用 Expenditure贷 Credit ：预提费用Pre-pay expenditure支付预提费用时 Pay the pre-pay amount 借 Debit ：预提费用 Pre-pay expenditure贷 Credit ：银行存款 Bank depositPOLICIES & PROCEDURESSUBJECT 主题: PREPARED BY 编写人: REVIEWED BY 检阅人: DATE PREPARED 编写日期: EFFECTIVE DATE 生效期: Approved BY 审批人: POLICY NO. 政策编号: 利润管理制度 Profit manag

14、ement policy利润是企业经济效益的体现，为确保实现酒店的利润目标，财务部必须率领各部门执行以下利润管理制度，采取有效措施监控利润的主导因素，即营业收入、生产成本和费用。Profit represent the benefit of the company, for ensuring the profit objective, the accounting dept need to lead each dept to follow the profit management policy below, use efficient steps to monitor the main fa

15、ctors, such as operation income, manufacture cost and expenditure.根据酒店行政当局的要求，在每年底前编制新年度的酒店经营财政预算计划，具体包括营业收入、营运成本与费用预算和经营利润计划。According to the executive requirement, create the next yearly accounting budget plan every end of the year, generally including operation income, operation cost and expendit

16、ure budget and operating profit plan.严格执行董事会批准的酒店经营计划，如因预算目标偏差或其它特殊情况而无法完成计划，必须报告总经理，由总经理向董事会提交书面报告，获得正式批复后方可调整原预算。Strictly follow the operating plan approved by executive directorate, if any situation happen that cannot finish the plan, report to general manager, general manager hand in paper repor

17、t to directorate, adjust the budget after approval.配合各部门的开源创收工作，提出有建设性的意见和措施，在财务管理角度保障各部门的营业收入不落空。Cooperate with each dept on relevant development, give out constructive suggestion to ensure the operating income of each dept.认真审核各部门在营运过程中的各项开支，严格控制成本与费用，确保不突破预算编制。如编制预算时考虑不周导致某单项开支突破预算时，必须在有关部门的另项开支预

18、算中冲减列支；对原来没有预算，但确因特殊情POLICIES & PROCEDURESSUBJECT 主题: PREPARED BY 编写人: REVIEWED BY 检阅人: DATE PREPARED 编写日期: EFFECTIVE DATE 生效期: Approved BY 审批人: POLICY NO. 政策编号: 况需开支的，须报总经理、董事会批准后才能开支。Audit each expenditure during operation of each dept, strictly control the cost and expenditure to ensure the budge

19、t plan. If the plan was made without concerning some over expenditure, decrease the cost in other items; for special situation which is not in the budget, get approval from general manager and directorate first.按时完成每月会计报表的结算工作。参加酒店与各部门的经济活动分析会议，提供上月预算的执行情况，检讨利润结果，总结经验，吸取教训，推动下一阶段的经济工作。Finish the mon

20、thly accounting report on time. Attend business analyst meeting of the hotel and each dept, bring up the budget executing instance, review the profit, summarize the experience and improve the next step.酒店下属各机构，必须在月会计报表结算后，每月足额向酒店上缴利润。 Each organization of the hotel should 4hand in certain amount of

21、profit after the monthly accounting report.POLICIES & PROCEDURESSUBJECT 主题: PREPARED BY 编写人: REVIEWED BY 检阅人: DATE PREPARED 编写日期: EFFECTIVE DATE 生效期: Approved BY 审批人: POLICY NO. 政策编号: 经济合同管理制度 Economy contract managing policy经济合同是两个或两个以上具有民事权力和民事行为能力的经济组织为实现一定的经济目的，在平等互利的基础上订立的书面文件。The economy contr

22、act is a file on paper base on equality between two or above economy organization that have civil right and conduct ability and to achieve some economy objective.酒店在营运过程中，经常与各种经济组织签订合同，为完善合同管理工作，确保酒店利益不受损害，特定以下经济合同管理制度：签订经济合同的原则 Principle of economy contract遵守我国法律与行政法规，遵守平等互利、协商一致的原则。Obey the rules

23、and regulations of the country law.经济合同签订的容 Content签订合同各方的：Each organizations 单位名称、法定地址、法人代表、营业执照号、银行账号、联络。 Company name, valid address, valid representation, operating license code, bank account, contact number.标的：Objective货物、劳务、工程等项目名称。Name of the goods, labor affairs, project, etc.POLICIES & PROC

24、EDURESSUBJECT 主题: PREPARED BY 编写人: REVIEWED BY 检阅人: DATE PREPARED 编写日期: EFFECTIVE DATE 生效期: Approved BY 审批人: POLICY NO. 政策编号: 数量和质量 Quantity and quality价款或酬金、结算方式 Price rate and way of payment履行期限、地点、方式 Valid period, address, way违约责任Responsibility of fell back法律规管、仲裁机构 Managing organization in law合同

25、的确认：Confirmation代表签署，盖公章 Signature and stamp签订合同的程序 Procedure to sign各部门需要以酒店名义签订经济合同，必须事前向主管副总经理报告，准备签订经济合同的基本容，得到许可后，与签合同的另一方洽谈具体条款。Any contract need to sign by the hotel of each dept should report to supervise assistant general manager in advance, prepare for the basic content, discuss on details

26、 after getting approval.须按签订合同的基本原则与容，订立有关条款，同时要求对方提供营业执照复印件。Set up relevant items according to the principle and content; ask for copy of operating license.POLICIES & PROCEDURESSUBJECT 主题: PREPARED BY 编写人: REVIEWED BY 检阅人: DATE PREPARED 编写日期: EFFECTIVE DATE 生效期: Approved BY 审批人: POLICY NO. 政策编号: 合同

27、经双方协商定好后，报主管总经理审批。After confirming the contract, report to supervise general manager for approval.签署合同：Sign the contract正常营运合同 Normal operating contract由主管副总经理书面授权（可一年办理一次）给部门主管代为签署。Authorize the dept head to sign by supervise assistant general manager (once a year).重要合同 Important contract固定资产购置、大维修

28、工程、超十万元以上营运合同、投资或合作项目合同，其它重要合同由主管副总经理或以上人员（副总经理、总经理、董事长等）签署。Purchasing of fixed assets, big repairing project, operating contract, investigating or cooperating projects over 100,000 and other important contract need to sign by supervise assistant general manager or above ( assistant general manager,

29、 general manager, chairman, etc)加盖公章：Stamp 正常营运合同 normal operating contract加盖合同专用章 Special contract stamp重要合同 Important contract 加盖企业公章 Company stamp经签订合同双方确认生效的合同正本，送财务部秘书保管，秘书应复印副本交执行合同的具体部门（营运部门与财务部应收或应付账组）。After both organization sign, send the contract to secretary of accounting POLICIES & PROC

30、EDURESSUBJECT 主题: PREPARED BY 编写人: REVIEWED BY 检阅人: DATE PREPARED 编写日期: EFFECTIVE DATE 生效期: Approved BY 审批人: POLICY NO. 政策编号: to keep, the secretary should copy the contract to executive dept (operating dept and payable group of accounting).具体签订合同部门，应有责任依据合同条款按期、按质、按量执行合同。财务部应收或应付账组有责任监督合同的执行情况，当合同执

31、行遇到困难或发生纠纷时，应报主管副总经理与财务总监处理，同时个体签订合同的部门应积极与对方协商解决问题。The contract dept should execute the contract according to the requirement of the contract. The payable group of accounting dept is responsible to supervise, when problem happens, report to supervise assistant general manager and director of accoun

32、ting dept, and the contract dept should try their best to fix the problem.合同全部履行的一个月后，应付或应收账组应即通知财务秘书组，财务秘书组应按月汇总已履行后的合同，并于年终后移交行政办档案室保管。One month after the contract performed, the payable group should inform the secretary group of accounting, then transfer to executive office to file up end of the

33、year.如因特殊情况，已签订合同需要变更、补充或解除的，主管合同部门必须向原批准总经理或副总经理请示，再按上述程序重新办理。If the contract has to be adjusted or cancelled by any special course, get approval from general manager or assistant general manager first then start and follow the procedure above.POLICIES & PROCEDURESSUBJECT 主题: PREPARED BY 编写人: REVIE

34、WED BY 检阅人: DATE PREPARED 编写日期: EFFECTIVE DATE 生效期: Approved BY 审批人: POLICY NO. 政策编号: 资金审批制度 Financing approve policy资本性开支、委外资金开支审批 Capital expenditure and outer expenditure approving部门申请其中资本性开支的，除按一般采购程序填写物资请购单外，同时要填写固定资产购置申请表，对属于更新项目的，还需在后面附上经审批同意的固定资产报废申请表；物资请购单固定资产购置申请表经部门总监审批后报集团采购部。Dept applic

35、ationFor capital expenditure, beside filling in material application, fill in fixed asset application as well, for update item, also need to add fixed assets rejecting application with approval from management; 选定供应商集团采购部进行三家价格比较后，选定合适供应商。Pick supplierThe purchasing dept of the group compare the pri

36、ces then pick the right one.财务总监审批酒店财务经办核对，财务副总监、财务总监审批。Approve from director of accountingCheck by accounting dept of the hotel, approve by director and assistant director of accounting.酒店总经理审批每笔单据金额为人民币贰万元以下，授权酒店总经理审批后执行。Approve from general managerAny item lower then 20000, perform after getting

37、approval from authorized general manager of the hotel.集团商业酒店运营副总裁审批每笔单据金额为人民币贰万元或以上，伍万元以下，副总裁审批后执行。Approve from vice operation president of the groupAny item cost 20000 or more but less than 50000, perform after getting approval from vice chairman.董事长/副董事长审批每笔单据金额为人民币伍万元或以上，报董事长/副董事长审批。Approve from

38、POLICIES & PROCEDURESSUBJECT 主题: PREPARED BY 编写人: REVIEWED BY 检阅人: DATE PREPARED 编写日期: EFFECTIVE DATE 生效期: Approved BY 审批人: POLICY NO. 政策编号: chairman/vice chairmanAny item cost 50000 or more, report to chairman/vice chairman for approve.集团采购部组织采购。Organize purchase by purchasing dept of the group.日常食

39、品、一般物品采购、计划外物品紧急采购 Emergency purchasing of daily food, normal article purchasing, goods out of plan部门申请填写物资请购单，由部门总监审批。Dept applicationFill in material application and get approval from dept director.选定供应商采购部进行三家价格比较后选定合适供应商。Pick supplierPick the right supplier after comparing the prices.财务总监审批财务部核对

40、，财务副总监、财务总监审批。Approve from director of accountingCheck by the accounting dept and get approval from assistant director and director of the accounting.POLICIES & PROCEDURESSUBJECT 主题: PREPARED BY 编写人: REVIEWED BY 检阅人: DATE PREPARED 编写日期: EFFECTIVE DATE 生效期: Approved BY 审批人: POLICY NO. 政策编号: 酒店总经理审批每笔

41、单据金额为人民币贰万元以下，授权酒店总经理审批后执行。Approve from general managerAny item cost lower than 20000￥should be approved by general manager of the hotel before performing.集团商业酒店运营副总裁审批每笔单据金额为人民币贰万元或以上，伍万元以下，副总裁审批后执行。Approved by vice operation president of the groupAny item cost 20000 or more, but less than 50000, p

42、erform after getting approval from vice chairman.董事长/副董事长审批每笔单据金额为人民币伍万元或以上，报董事长/副董事长审批。Approve by chairman/vice chairmanAny item cost 50000 or more need to get approval from chairman/vice chairman first酒店采购部组织采购。Organize purchase by the purchasing group of the hotel日常费用（经营性工资、税金、能源费用、招待费用、广告与促销费用、差

43、旅费用、交通费用、通讯费用、书刊资料费、培训费、招聘费用、维修费用等）审批 Approve of daily expenditure ( operating salary, taxation, energy expenditure, serving expenditure, advertisement and promotion expenditure, travel expenditure, transportation expenditure, communication expenditure, books and magazine expenditure, training expen

44、diture, hiring expenditure, repairing expenditure, etc )报销申请经办人填写费用报销单，部门总监审批。Reimbursement applicationFill in reimbursement form by handler and approve by dept. director.财务总监审批财务部核对，财务副总监、财务总监审批。POLICIES & PROCEDURESSUBJECT 主题: PREPARED BY 编写人: REVIEWED BY 检阅人: DATE PREPARED 编写日期: EFFECTIVE DATE 生效

45、期: Approved BY 审批人: POLICY NO. 政策编号: Approve from director of accountingCheck by accounting dept and approve by director and assistant director of accounting.酒店总经理审批每笔单据金额为人民币壹万元以下，授权酒店总经理审批后执行。Approve from general managerAny item below 10000 should be performed after getting approval from general m

46、anager of the hotel.集团商业酒店运营副总裁审批每笔单据金额为人民币壹万元或以上，叁万元以下，副总裁审批后执行。Approve from vice operating presidentAny item cost 10000 or more but below 30000, need to approve by vice chairman before perform.董事长/副董事长审批每笔单据金额为人民币叁万元或以上，报董事长/副董事长审批。Approve from chairman/vice chairmanAny item cost 30000 or more nee

47、d to report to chairman/vice chairman for approval.总出纳支付款项。The chief accountant pays the fund.POLICIES & PROCEDURESSUBJECT 主题: PREPARED BY 编写人: REVIEWED BY 检阅人: DATE PREPARED 编写日期: EFFECTIVE DATE 生效期: Approved BY 审批人: POLICY NO. 政策编号: 合同审阅/合同付款审批 Contract approving合同审阅/付款申请由经办人填写合同审阅一览表/合同付款证书，部门总监审

48、批；Contract approving/payment applicationFill in contract approving form and payment certificate by handler, approve by dept director.法律部审阅此环节不适用于合同付款。Approving from law deptThis step cannot be used in contract payment.财务总监审批成本会计领班核对，财务副总监、财务总监审批。Approving from director of accountingCheck by leader o

49、f cost accountant and approve by director and vice director of accounting.酒店总经理审批合同总金额为人民币贰万元以下，授权酒店总经理审批。Approving from general managerApprove by authorized general manager for contract amount below 20000.集团商业酒店运营副总裁审批合同总金额为人民币贰万元或以上，伍万元以下，由副总裁审批。Approving from vice operating presidentApprove by vi

50、ce president for contract amount above 20000 and below 50000.董事长/副董事长审批合同总金额为人民币伍万元或以上，报董事长/副董事长审批。Approving from chairman/vice chairmanReport to chairman/vice chairman for approval for contract amount more than 50000.酒店行政办负责对外签订合同。The executive office of the hotel is responsible to sign outer contr

51、acts.POLICIES & PROCEDURESSUBJECT 主题: PREPARED BY 编写人: REVIEWED BY 检阅人: DATE PREPARED 编写日期: EFFECTIVE DATE 生效期: Approved BY 审批人: POLICY NO. 政策编号: 日常采购制度 Daily purchasing policy酒店财务部采购分部酒店各部门所需食品、物品、各类物资的采购工作，采购工作由酒店和集团双重领导，包括日常采购工作等方面的管理。The accounting dept is responsible to purchase food, material

52、and other goods of each dept, manage by both hotel and group, including daily purchasing.采购工作的容主要包括：The purchasing content mainly including:采购单的填写与审批Fill up and get approval of purchasing form食品、物品的采购 Purchasing of foods and goods食品、物品的到货验收 Inspection of foods and goods食品、物品的出入库 In and out of wareho

53、use of foods and goods仓库物品的补充与盘点 Supply and inventory of warehouse goods酒店物料（包括原材料）的采购事前应有申请计划，经层级批准后方能执行，采购部按事前批准的合同执行。 Any material purchasing should have application plan, perform according to the contract after approval.采购前，采购部应认真、细致地进行“货比三家”和“价比三家”并提出意见，经过与使用部门协商后，最后将经与使用部门协商后的意见，提交领导审批，经领导决定选择

54、质优、价廉的才进行采购。The purchasing dept should strictly compare the prices and bring up suggestion before purchasing, start after discussion and approved by management.POLICIES & PROCEDURESSUBJECT 主题: PREPARED BY 编写人: REVIEWED BY 检阅人: DATE PREPARED 编写日期: EFFECTIVE DATE 生效期: Approved BY 审批人: POLICY NO. 政策编号:

55、 在采购中，采购部无权决定供应商和价格，从而使整个采购过程中在“对比”制约中。During purchasing, the purchasing dept has no right to decide the supplier and price to loss the compare.酒店日常采购项目：Daily purchasing item 酒店采购主要分为食品酒水、日用百货、工程物料等采购。The hotel purchasing is mainly including food and beverage, general merchandise, engineering materi

56、al, etc.食品采购包括水产类（包括活海鲜、冰鲜）；干货海味罐头类；洋酒，国产酒、饮料类和香烟类；进口餐料、调味料类；糖、油、米、面与其它粮食制品；禽畜、蛋、肉类（包括野味、腊味等）；水果蔬菜类；各大节日所需的特殊食品类等。The food purchasing is mainly including aquatic product(including alive seafood and freezing seafood); Dry seafood and cans; western wine, domestic wine, beverage and tobacco; import fla

57、voring; sugar, rice, oil, noodle and others; animal, egg, meet(including wild animal and others); fruit and vegetable; special food for festivals.POLICIES & PROCEDURESSUBJECT 主题: PREPARED BY 编写人: REVIEWED BY 检阅人: DATE PREPARED 编写日期: EFFECTIVE DATE 生效期: Approved BY 审批人: POLICY NO. 政策编号: a)百货采购包括房间用品（

58、包括各种床上用品、卫生用品、装饰用品、化妆用品、洗涤用品等）；化工产品（包括管家部和饮食部所需的各种化学清洗剂）；鲜花类；玻璃、瓷、银器等餐厅用品；厨房使用的各种小型机械设备；布草类（包括床单、台布、毛巾、财务部所有员工制服等）；办公用品（包括办公家私、文具用品、电脑用品、纸类用品等）；印刷品（包括各类菜牌、酒店宣传册、日常运作表格、各类索引等）、节日装饰品。Daily general merchandise purchasing including room articles(all kinds of bedding, sanitation articles, decoration arti

59、cles, dressing articles, washing articles, etc); chemical product(including all kinds of chemical cleanser using by housekeeping and F&B dept); flesh flower; restaurant article as glass, ceramic and silverware; miniature equipment using in kitchen; laundry(including bed sheet, table cloth, towel, st

60、aff uniform, etc); official articles(furniture, stationery, computer, paper, etc); presswork(all kinds of menu, brochure, daily operating form, all kinds of index, etc), festival decoration.b工程物料采购包括酒店各类五金、机电设备、水电配件、机械设备（包括制冷、空调、锅炉、消防保安等）的采购与维修保养等；各种装饰材料与建筑材料（包括本地和进口品）的采购；酒店各项装饰工程与维修工作；酒店各种能源（包括重油、液