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澳洲指导assignment范例一： -------------------------------------------------------------------------------- The complete accounting statement system is a key goal of the financial administration of hotels at present (Morrison, 2002). The financial accounting statement includes various financial administration information needed in management and administration of hotels (Össtereich, 2006). Hotels deal in the method to adopt the enterprises of budget control and management, in which to control every financial activity of hotels through developing direction of clear hotels of preparing budget in advance (Campos-Soria et al, 2005). The aim of this is to increase incomes and control the expenses, has offered the standard for performance examination, has fully reflected "everything stands in advance ", management philosophy that do not abolish in advance “(Metters et al, 2008). At the same time, the profit flow table of the common accounting system of international hotel is divided into three stages. The first stage is department's surpluses, which express the operating profits of every sales department, report to each annual income that mainly created income in the department and examine task performance and managerial ability of judging department's executive in view of the above (Össtereich, 2006). The second stage is operator's surpluses, which is the profit that an operator explains to investors-General Open Profit (GOP) (Weygandt, Kieso, Kimmel & Defranco, 2008). Generally if it is a good operator that GOP is more than 30%, a medium level operator that GOP is between 20% and 30% and a inferior quality operator that GOP is less than 20% (Campos-Soria et al, 2005). The third stage is investor's surplus - net profit. This kind of accountant's profit flow table can make the administrator have the profit and loss situations of hotels at fingertips. Consequently, the hotel financial index system of world can carry on the effective assessment to the business performance and reflect the management state of every responsibility area at any time, which will be convenient comparison in different scale and management of regional hotel (Metters et al, 2008). At last, there is an Accountant's Standard Manual of Hotels in the Finance Department of international hotel, which has stipulated standard and content of the work of Finance Department of hotels in detail (Össtereich, 澳洲指导assignment范例二： -------------------------------------------------------------------------------- On one hand, Setting up department that controls cost and cost can improve profitability to control a manager (Morrison, 2002). In order to control the total cost of hotels, international hotels have set up department that controls cost and cost to control a manager in the Finance Department. The working range of the department that controls cost is the cost accounting, especially the cost accounting of food and beverage. It is single that each cooked food has cost accounting of a standard, and the finished standard menu will be the cost standards for cookers to operate (Campos-Soria et al, 2005). The department that controls cost will carry on cost accounting and control in view of the above (Metters et al, 2008). Under the leadership directly from the CFO, cost management manager plays a decisive role in the adjustment, cost accounting, adjustment of reasonable volume of stock of controlling as to the cost of hotels and gross profit rate. In order to understand price market conditions, reduce the operating cost and control the purchase cost, the determination to the purchase cost of international hotel is generally to send someone to confirm in investigation together by purchasing department and Finance Department (Össtereich, 2006). Fully investigation should be made to be decided by Financial Controller finally. In order to guarantee incomes are accurate in time, international hotels have specially set up the person who counts core (examine on day) in the daytime with the person who counts core of night (the night auditor) (Campos-Soria et al, 2005). On the other hand, the modernized financial management of hotel can improve profitability too (Campos-Soria et al, 2005). With the arrival of cyber times of information, invention and innovation of the financial software improved accounting personnel's working efficiency greatly. The new network financial affairs become the new way of the financial administration in the 21st century (Össtereich, 2006). Use the latest science and technology and information interchange means to carry on management and marketing service, become the direction of financial administration development of hotels. International hotels adopt the modernized communication tool and the hotel group Unify software system inside such as reservation system, budget system, front office cashier's system as well as account report form process system in the system in the whole world (Morrison, 2002). Through networking the data of exchanging each other, hotels have guaranteed timeliness and accuracy that the data are made. At the same time, carrying on hotels and propagate and popularize marketing wholly with Internet, the integrated marketing network of world of the demarcation line does not to set up the stereoscopic one and developing the global online guest room to book have reduced the operating cost and raised working efficiency (Össtereich, 2006). In order to try to get the existence, profit and development, hotels must establish the organic conception inside hotels, thus to improve the whole efficiency of management of hotels and economic benefits. And this method is budget management (Metters et al, 2008). Budget management is emphasizing on the procedure management, which will break up the budget index through the management cooperation process. 指导assignment References: DeFranco, A. L. & Lattin, T. W. (2006) Hospitality Financial Management, New York: John Wiley and Sons Metters, R., Queenan, C., Ferguson, M. & Harrison, L. (2008) The "Killer Application" of Revenue Management: Harrah's Cherokee Casino & Hotel, Interfaces, Vol. 38, No. 3, Pages 161-175 Morrison, A. (2002) Small hospitality businesses: enduring or endangered? Journal of Hospitality and Tourism Management, Vol. 9, No. 1, Pages 1-11 Össtereich, W. (2006) Capital budgeting and management investment processes, Tourism and Hospitality Management, Vol. 5, No. 1, Pages 23-31 Weygandt, J. J., Kieso, D. E., Kimmel, P. D. & Defranco, A. L. (2008) Hospitality Financial Accounting, 2nd Edition, New York: http://www.ukassignment.org/ John Wiley |
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