豪生酒店财务手册

豪生酒店财务手册内容摘要：

edge, confidence and personality that is demanded by our management style. In order to keep pace with changes in the pany‘s operational strategy, the Finance Department will consistently strive to develop and train our associates to bee more knowledgeable, diversified and professional. 我们的同事将使我们的酒店区别于其他竞争同行。 应予最先考虑的是培训我们的员工，提高他们的能力，以使其能提供我们的管理模式所需要的技能、知识、自信和性格。 为适应公司运营策略的变革，财务部门将始终如一地提高和培养我们的同事，以使其更具知识性、变化性和专业性。 Flexible job functions will be introduced to improve our efficiency and productivity in order to facilitate the pany‘s decentralization and freestanding profit center concept. 引进灵活的岗位职能提高我们的工作效率和生产力，以推进公司分散经营和利润集中的理念。 Technology 科技 Our aim is the continuous improvement in the efficiency of our puter systems。 . to take advantage of ongoing technological advances which facilitate the creation and improvement of our software allowing us to adapt to the changing market requirements. 我们的目标是持续改善电脑系统的工作效率；如利用最新科技推进我们的软件创新和完善，以使我们适应不断变化的市场需求。 Financial Orientation 财务方针 The management functions of the Financial Controller and his department will be increasingly emphasized. STANDARD OPERATING PROCEDURES 标准操作程序 Subject 主题 : Corporate Finance Philosophy 集团财务理念 Policy No 编号 : FIN 001 Pages 页码 : 9 of 256 应日益增强财务总监及其部门的管理职能。 9 The Financial Controller, in addition to preparing the monthend financial and operational results, will also offer timely financial management information and will evaluate operational policies, taking into account their effect on the financial results and their viability as far as the current puter technology is concerned. 财务总监，除了准备月底财务和运作成果外，也将提供及时的财务管理信息及评估运营政策，同时将其对财务成果的影响及其自身生存发展能力直至与之相关的计算机技术都考虑在内。 Furthermore, the Finance Department will continue to develop and implement financial and accounting procedures and controls which promote operational efficiency. 此外，财务部门将持续发 展和贯彻促进运作效率的财务和会计程序及控制。 STANDARD OPERATING PROCEDURES 标准操作程序 Subject 主题 : Finance Objectives 财务目标 Policy No 编号 : FIN 002 Pages 页码 : 10 of 256 1. To develop and implement a plete puter system in all Howard Johnson International Hotels. 在所有的豪生国际酒店中发展和贯彻完整的计算机系统。 10 2. To utilize stateoftheart technology for cost effective procedural changes. 利用最先进科技实施成本效率的程序化改造。 3. To provide management and all profit centres with precise, uptodate financial reporting, allowing adequate time to instigate corrective action if necessary. 提供管理和所有的获利中心精确、最新的财务报告，需要时允许给予充分的间鼓动纠正措施。 4. To streamline control procedures and to minimize paperwork without losing supporting audit trails. 简化并使控制程序更有效，同时在不会丢失查账索引凭证的前提下使文书工作最小化。 5. To continuously improve the professional standards of the Finance Department and its employees through training and career progression. 通过培训和职业晋级持续地完善财务部门及其员工的专业标准。 STANDARD OPERATING PROCEDURES 标准操作程序 Subject 主题 : Role of Finance Department 财务 部门职能 Policy No 编号 : FIN 003 Pages 页码 : 11 of 256 The Finance Department reports administratively to the General Manager and functionally to the Area and Corporate Financial Controllers, with the following key roles: 财务部门行政上报告至总经理，职能上报告至区域和总部财务总监。 主要有以 下职能： 11 1. It is responsible for establishing and maintaining accounting records and controls which are based upon the management contract, Howard Johnson International‘s policies, as well as standard, accepted accounting principles. 在管理合同、豪生国际政策和标准公认的会计原则的基础上建 立和维护会计记录和控制。 2. It is responsible for providing accurate, timely and detailed financial results (and their interpretation) of the operations of the hotel to area and corporate management teams and to the hotel owners. 负责将准确、及时和详尽的酒店运营财务成果（包括阐释）提供给区域和总部管理队伍及酒 店业主。 3. It is responsible for the financial planning and efficient management of the hotel‘s assets, such as cash, stock, etc.. 负责财务规划和有效管理酒店资产，如现金、库存等。 STANDARD OPERATING PROCEDURES 标准操作程序 Subject 主题 : Organization of the Finance Department 财务部架构 Policy No 编号 : FIN 004 Pages 页码 : 12 of 256 The anizational structure of the Finance Department will be flexible and differ from hotel to hotel, not only due to the size of the property, union regulations, employee experience etc., but also as a result of the introduction of the flexible job functions under the job rotation system. 财务部门的人员架构应灵活，每家酒店都不尽相同，不仅是取决于酒店规模、联合规则和员工经验等等，同时也是岗位轮换体制下引入灵活岗位职能的结果。 12 The ―anization chart‖ (please see appendix 1) shows an example of how a Finance Department in a large hotel may be set up. Some hotels will have fewer positions, as job functions will have been merged. “人员架构图”（请见附录 1）给出了在一家大型酒店里可能建立的财务部门架构的实例。 有些酒店将合并某些岗位职能以设立较少职位。 STANDARD OPERATING PROCEDURES 标准操作程序 Subject 主题 : Basic Cashiering Procedures 基本收银程序 Policy No 编号 : FIN 005 Pages 页码 : 13 of 256 All Front Office Clerks – Cashiers should be aware of the procedures for cash protection. 所有的前厅收银员应该知道现金保护程序。 1. The cash drawer should never be left unattended, even for a short period of time, unless it is locked first. 除非现金抽屉事先上锁 ，否则收银员不得在其无人看管的情况下离开，即时只是一小会。 13 2. The Front Office Clerks – Cashiers must keep the keys to their cash drawers on their persons at all times. 前厅收银员在任何时候必须自行保管其现金抽屉的钥匙。 3. Cash should never be left lying around outside of the cash drawer. Loose cash is always a great temptation to passers by. 现金 决不可 散置于现金抽屉外。 散置的现金对于旁经的客人始终是个巨大的诱惑。 4. When cash is on the c。