知名酒店財(cái)務(wù)部范本

1、 . 44/44某知名酒店財(cái)務(wù)部POLICIES & PROCEDURESPOLICIES & PROCEDURESSUBJECT 主題: PREPARED BY 編寫(xiě)人: REVIEWED BY 檢閱人: DATE PREPARED 編寫(xiě)日期: EFFECTIVE DATE 生效期: Approved BY 審批人: POLICY NO. 政策編號(hào): 目 錄各分部門制度與程序 P&P費(fèi)用分配制度 Expenditure distribution policy.4費(fèi)用核算制度 Expenditure auditing policy5利潤(rùn)管理制度 Profit management policy

2、.8經(jīng)濟(jì)合同管理制度 Economy contract management policy.10資金審批制度 Financing approval policy .14日常采購(gòu)制度 Daily purchasing policy.19資產(chǎn)管理制度 Accountant management policy.38倉(cāng)庫(kù)與收貨管理制度 Warehouse and receiving management policy.46POLICIES & PROCEDURESSUBJECT 主題: PREPARED BY 編寫(xiě)人: REVIEWED BY 檢閱人: DATE PREPARED 編寫(xiě)日期: EFFE

3、CTIVE DATE 生效期: Approved BY 審批人: POLICY NO. 政策編號(hào): 費(fèi)用分配制度 Expenditure distribution policy根據(jù)本酒店的實(shí)際情況，發(fā)生的業(yè)務(wù)經(jīng)營(yíng)費(fèi)用的分配，分別采用直接認(rèn)定和分配計(jì)入的方法：According to the actual situation and distribution on operating expenditure, there are 2 ways直接認(rèn)定 Direct cognizance根據(jù)有關(guān)費(fèi)用憑證（如零用現(xiàn)金報(bào)銷憑證、付款憑證等），直接確定由具體受益部門負(fù)擔(dān)費(fèi)用?？芍苯诱J(rèn)定的費(fèi)用主要包括：各

4、部門人員的工資、福利費(fèi)、客房傭金、服務(wù)用品、濕洗與干洗、生財(cái)用品、印刷文具、訂房費(fèi)、差旅費(fèi)、郵費(fèi)、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.分配計(jì)入：Distribute reckon-in對(duì)那些無(wú)法直接認(rèn)定應(yīng)由哪些部門負(fù)擔(dān)的費(fèi)用，按一定的方法分?jǐn)傆?jì)入。需要分配計(jì)入。的費(fèi)用：水電費(fèi)、運(yùn)輸費(fèi)、燃料費(fèi)、裝飾費(fèi)、洗衣費(fèi)、清潔合約費(fèi)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 主題: PREPARED BY 編寫(xiě)人: REVIEWED BY 檢閱人: DATE PREPARED 編寫(xiě)日期: EFFECTIVE DATE 生效期: Approved BY 審批人: POLICY NO. 政策編號(hào): 費(fèi)用核算制度 Expenditure auditing policy 費(fèi)用核算形式 Ways of

7、expenditure auditing為保證各個(gè)時(shí)期費(fèi)用負(fù)擔(dān)的均衡性，正確反映酒店的經(jīng)營(yíng)成果，特采用以下四種核算形式：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對(duì)于本期發(fā)生，本期支付，受益期限亦為本期的費(fèi)用計(jì)入本期負(fù)擔(dān)。 Reckon happens, payment and profit period in period expendi

8、ture.編制會(huì)計(jì)分錄 Create accounting record 借 Debit ：費(fèi)用 Expenditure貸 Credit ：現(xiàn)金 Cash 銀行存款 bank depositPOLICIES & PROCEDURESSUBJECT 主題: PREPARED BY 編寫(xiě)人: REVIEWED BY 檢閱人: DATE PREPARED 編寫(xiě)日期: EFFECTIVE DATE 生效期: Approved BY 審批人: POLICY NO. 政策編號(hào): 轉(zhuǎn)賬列支Virement payout不通過(guò)貨幣結(jié)算而采用賬項(xiàng)結(jié)轉(zhuǎn)形式攤銷，應(yīng)歸本期負(fù)擔(dān)的費(fèi)用。如：制服、布草、水電費(fèi)、運(yùn)輸費(fèi)、

9、洗衣費(fèi)、燃料費(fèi)與各項(xiàng)部轉(zhuǎn)賬。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.預(yù)付待攤 Pre-payment對(duì)于本期支付，但應(yīng)由本期與以后各期負(fù)擔(dān)的費(fèi)用，一般受益時(shí)間較長(zhǎng)且一次支付的數(shù)額較大的費(fèi)

10、用，采用當(dāng)期支付，后期待攤的方法。 For big amount and long lasting period expenditure, we pre-pay the total and get back from each section later.編制的會(huì)計(jì)錄：Create accounting record1）發(fā)生待攤時(shí)later distribution 借 Debit ：待攤費(fèi)用 Distribution expenditure貸 Credit ：銀行存款 Bank deposit2）分?jǐn)偞龜傎M(fèi)用 Distribution expenditure 借 Debit ：費(fèi)用 Expe

11、nditure貸 Credit ：待攤費(fèi)用 Later distribution expenditure計(jì)算公式Counting formula：POLICIES & PROCEDURESSUBJECT 主題: PREPARED BY 編寫(xiě)人: REVIEWED BY 檢閱人: DATE PREPARED 編寫(xiě)日期: EFFECTIVE DATE 生效期: Approved BY 審批人: POLICY NO. 政策編號(hào): 某種待攤費(fèi)用總額 Total Expenditure amount 待攤費(fèi)用各期分?jǐn)倲?shù)額 Distribution amount in each period= Perio

12、ds for the expenditure該種待攤項(xiàng)目的分?jǐn)偲跀?shù)預(yù)提待付 Later payment對(duì)于應(yīng)由本期負(fù)擔(dān)，但以后期間支付的費(fèi)用，一般受益時(shí)間較長(zhǎng)且一次支付數(shù)額較大的費(fèi)用，采用先期預(yù)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.編制的會(huì)計(jì)分錄：Create accounting record發(fā)生預(yù)提費(fèi)用時(shí) Pre-pay 借 Debit

13、 ：費(fèi)用 Expenditure貸 Credit ：預(yù)提費(fèi)用Pre-pay expenditure支付預(yù)提費(fèi)用時(shí) Pay the pre-pay amount 借 Debit ：預(yù)提費(fèi)用 Pre-pay expenditure貸 Credit ：銀行存款 Bank depositPOLICIES & PROCEDURESSUBJECT 主題: PREPARED BY 編寫(xiě)人: REVIEWED BY 檢閱人: DATE PREPARED 編寫(xiě)日期: EFFECTIVE DATE 生效期: Approved BY 審批人: POLICY NO. 政策編號(hào): 利潤(rùn)管理制度 Profit manag

14、ement policy利潤(rùn)是企業(yè)經(jīng)濟(jì)效益的體現(xiàn)，為確保實(shí)現(xiàn)酒店的利潤(rùn)目標(biāo)，財(cái)務(wù)部必須率領(lǐng)各部門執(zhí)行以下利潤(rùn)管理制度，采取有效措施監(jiān)控利潤(rùn)的主導(dǎo)因素，即營(yíng)業(yè)收入、生產(chǎn)成本和費(fèi)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.根據(jù)酒店行政當(dāng)局的要求，在每年底前編制新年度的酒店經(jīng)營(yíng)財(cái)政預(yù)算計(jì)劃，具體包括營(yíng)業(yè)收入、營(yíng)運(yùn)成本與費(fèi)用預(yù)算和經(jīng)營(yíng)利潤(rùn)計(jì)劃。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.嚴(yán)格執(zhí)行董事會(huì)批準(zhǔn)的酒店經(jīng)營(yíng)計(jì)劃，如因預(yù)算目標(biāo)偏差或其它特殊情況而無(wú)法完成計(jì)劃，必須報(bào)告總經(jīng)理，由總經(jīng)理向董事會(huì)提交書(shū)面報(bào)告，獲得正式批復(fù)后方可調(diào)整原預(yù)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.配合各部門的開(kāi)源創(chuàng)收工作，提出有建設(shè)性的意見(jiàn)和措施，在財(cái)務(wù)管理角度保障各部門的營(yíng)業(yè)收入不落空。Cooperate with each dept on relevant development, give out constructive suggestion to ensure the operating income of each dept.認(rèn)真審核各部門在營(yíng)運(yùn)過(guò)程中的各項(xiàng)開(kāi)支，嚴(yán)格控制成本與費(fèi)用，確保不突破預(yù)算編制。如編制預(yù)算時(shí)考慮不周導(dǎo)致某單項(xiàng)開(kāi)支突破預(yù)算時(shí)，必須在有關(guān)部門的另項(xiàng)開(kāi)支預(yù)

18、算中沖減列支；對(duì)原來(lái)沒(méi)有預(yù)算，但確因特殊情POLICIES & PROCEDURESSUBJECT 主題: PREPARED BY 編寫(xiě)人: REVIEWED BY 檢閱人: DATE PREPARED 編寫(xiě)日期: EFFECTIVE DATE 生效期: Approved BY 審批人: POLICY NO. 政策編號(hào): 況需開(kāi)支的，須報(bào)總經(jīng)理、董事會(huì)批準(zhǔn)后才能開(kāi)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.按時(shí)完成每月會(huì)計(jì)報(bào)表的結(jié)算工作。參加酒店與各部門的經(jīng)濟(jì)活動(dòng)分析會(huì)議，提供上月預(yù)算的執(zhí)行情況，檢討利潤(rùn)結(jié)果，總結(jié)經(jīng)驗(yàn)，吸取教訓(xùn)，推動(dòng)下一階段的經(jīng)濟(jì)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.酒店下屬各機(jī)構(gòu)，必須在月會(huì)計(jì)報(bào)表結(jié)算后，每月足額向酒店上繳利潤(rùn)。 Each organization of the hotel should 4hand in certain amount of

21、profit after the monthly accounting report.POLICIES & PROCEDURESSUBJECT 主題: PREPARED BY 編寫(xiě)人: REVIEWED BY 檢閱人: DATE PREPARED 編寫(xiě)日期: EFFECTIVE DATE 生效期: Approved BY 審批人: POLICY NO. 政策編號(hào): 經(jīng)濟(jì)合同管理制度 Economy contract managing policy經(jīng)濟(jì)合同是兩個(gè)或兩個(gè)以上具有民事權(quán)力和民事行為能力的經(jīng)濟(jì)組織為實(shí)現(xiàn)一定的經(jīng)濟(jì)目的，在平等互利的基礎(chǔ)上訂立的書(shū)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.酒店在營(yíng)運(yùn)過(guò)程中，經(jīng)常與各種經(jīng)濟(jì)組織簽訂合同，為完善合同管理工作，確保酒店利益不受損害，特定以下經(jīng)濟(jì)合同管理制度：簽訂經(jīng)濟(jì)合同的原則 Principle of economy contract遵守我國(guó)法律與行政法規(guī)，遵守平等互利、協(xié)商一致的原則。Obey the rules

23、and regulations of the country law.經(jīng)濟(jì)合同簽訂的容 Content簽訂合同各方的：Each organizations 單位名稱、法定地址、法人代表、營(yíng)業(yè)執(zhí)照號(hào)、銀行賬號(hào)、聯(lián)絡(luò)。 Company name, valid address, valid representation, operating license code, bank account, contact number.標(biāo)的：Objective貨物、勞務(wù)、工程等項(xiàng)目名稱。Name of the goods, labor affairs, project, etc.POLICIES & PROC

24、EDURESSUBJECT 主題: PREPARED BY 編寫(xiě)人: REVIEWED BY 檢閱人: DATE PREPARED 編寫(xiě)日期: EFFECTIVE DATE 生效期: Approved BY 審批人: POLICY NO. 政策編號(hào): 數(shù)量和質(zhì)量 Quantity and quality價(jià)款或酬金、結(jié)算方式 Price rate and way of payment履行期限、地點(diǎn)、方式 Valid period, address, way違約責(zé)任Responsibility of fell back法律規(guī)管、仲裁機(jī)構(gòu) Managing organization in law合同

25、的確認(rèn)：Confirmation代表簽署，蓋公章 Signature and stamp簽訂合同的程序 Procedure to sign各部門需要以酒店名義簽訂經(jīng)濟(jì)合同，必須事前向主管副總經(jīng)理報(bào)告，準(zhǔn)備簽訂經(jīng)濟(jì)合同的基本容，得到許可后，與簽合同的另一方洽談具體條款。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.須按簽訂合同的基本原則與容，訂立有關(guān)條款，同時(shí)要求對(duì)方提供營(yíng)業(yè)執(zhí)照復(fù)印件。Set up relevant items according to the principle and content; ask for copy of operating license.POLICIES & PROCEDURESSUBJECT 主題: PREPARED BY 編寫(xiě)人: REVIEWED BY 檢閱人: DATE PREPARED 編寫(xiě)日期: EFFECTIVE DATE 生效期: Approved BY 審批人: POLICY NO. 政策編號(hào): 合同

27、經(jīng)雙方協(xié)商定好后，報(bào)主管總經(jīng)理審批。After confirming the contract, report to supervise general manager for approval.簽署合同：Sign the contract正常營(yíng)運(yùn)合同 Normal operating contract由主管副總經(jīng)理書(shū)面授權(quán)（可一年辦理一次）給部門主管代為簽署。Authorize the dept head to sign by supervise assistant general manager (once a year).重要合同 Important contract固定資產(chǎn)購(gòu)置、大維修

28、工程、超十萬(wàn)元以上營(yíng)運(yùn)合同、投資或合作項(xiàng)目合同，其它重要合同由主管副總經(jīng)理或以上人員（副總經(jīng)理、總經(jīng)理、董事長(zhǎng)等）簽署。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)加蓋公章：Stamp 正常營(yíng)運(yùn)合同 normal operating contract加蓋合同專用章 Special contract stamp重要合同 Important contract 加蓋企業(yè)公章 Company stamp經(jīng)簽訂合同雙方確認(rèn)生效的合同正本，送財(cái)務(wù)部秘書(shū)保管，秘書(shū)應(yīng)復(fù)印副本交執(zhí)行合同的具體部門（營(yíng)運(yùn)部門與財(cái)務(wù)部應(yīng)收或應(yīng)付賬組）。After both organization sign, send the contract to secretary of accounting POLICIES & PROC

30、EDURESSUBJECT 主題: PREPARED BY 編寫(xiě)人: REVIEWED BY 檢閱人: DATE PREPARED 編寫(xiě)日期: EFFECTIVE DATE 生效期: Approved BY 審批人: POLICY NO. 政策編號(hào): to keep, the secretary should copy the contract to executive dept (operating dept and payable group of accounting).具體簽訂合同部門，應(yīng)有責(zé)任依據(jù)合同條款按期、按質(zhì)、按量執(zhí)行合同。財(cái)務(wù)部應(yīng)收或應(yīng)付賬組有責(zé)任監(jiān)督合同的執(zhí)行情況，當(dāng)合同執(zhí)

31、行遇到困難或發(fā)生糾紛時(shí)，應(yīng)報(bào)主管副總經(jīng)理與財(cái)務(wù)總監(jiān)處理，同時(shí)個(gè)體簽訂合同的部門應(yīng)積極與對(duì)方協(xié)商解決問(wèn)題。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.合同全部履行的一個(gè)月后，應(yīng)付或應(yīng)收賬組應(yīng)即通知財(cái)務(wù)秘書(shū)組，財(cái)務(wù)秘書(shū)組應(yīng)按月匯總已履行后的合同，并于年終后移交行政辦檔案室保管。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.如因特殊情況，已簽訂合同需要變更、補(bǔ)充或解除的，主管合同部門必須向原批準(zhǔn)總經(jīng)理或副總經(jīng)理請(qǐng)示，再按上述程序重新辦理。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 主題: PREPARED BY 編寫(xiě)人: REVIE

34、WED BY 檢閱人: DATE PREPARED 編寫(xiě)日期: EFFECTIVE DATE 生效期: Approved BY 審批人: POLICY NO. 政策編號(hào): 資金審批制度 Financing approve policy資本性開(kāi)支、委外資金開(kāi)支審批 Capital expenditure and outer expenditure approving部門申請(qǐng)其中資本性開(kāi)支的，除按一般采購(gòu)程序填寫(xiě)物資請(qǐng)購(gòu)單外，同時(shí)要填寫(xiě)固定資產(chǎn)購(gòu)置申請(qǐng)表，對(duì)屬于更新項(xiàng)目的，還需在后面附上經(jīng)審批同意的固定資產(chǎn)報(bào)廢申請(qǐng)表；物資請(qǐng)購(gòu)單固定資產(chǎn)購(gòu)置申請(qǐng)表經(jīng)部門總監(jiān)審批后報(bào)集團(tuán)采購(gòu)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; 選定供應(yīng)商集團(tuán)采購(gòu)部進(jìn)行三家價(jià)格比較后，選定合適供應(yīng)商。Pick supplierThe purchasing dept of the group compare the pri

36、ces then pick the right one.財(cái)務(wù)總監(jiān)審批酒店財(cái)務(wù)經(jīng)辦核對(duì)，財(cái)務(wù)副總監(jiān)、財(cái)務(wù)總監(jiān)審批。Approve from director of accountingCheck by accounting dept of the hotel, approve by director and assistant director of accounting.酒店總經(jīng)理審批每筆單據(jù)金額為人民幣貳萬(wàn)元以下，授權(quán)酒店總經(jīng)理審批后執(zhí)行。Approve from general managerAny item lower then 20000, perform after getting

37、approval from authorized general manager of the hotel.集團(tuán)商業(yè)酒店運(yùn)營(yíng)副總裁審批每筆單據(jù)金額為人民幣貳萬(wàn)元或以上，伍萬(wàn)元以下，副總裁審批后執(zhí)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.董事長(zhǎng)/副董事長(zhǎng)審批每筆單據(jù)金額為人民幣伍萬(wàn)元或以上，報(bào)董事長(zhǎng)/副董事長(zhǎng)審批。Approve from

38、POLICIES & PROCEDURESSUBJECT 主題: PREPARED BY 編寫(xiě)人: REVIEWED BY 檢閱人: DATE PREPARED 編寫(xiě)日期: EFFECTIVE DATE 生效期: Approved BY 審批人: POLICY NO. 政策編號(hào): chairman/vice chairmanAny item cost 50000 or more, report to chairman/vice chairman for approve.集團(tuán)采購(gòu)部組織采購(gòu)。Organize purchase by purchasing dept of the group.日常食

39、品、一般物品采購(gòu)、計(jì)劃外物品緊急采購(gòu) Emergency purchasing of daily food, normal article purchasing, goods out of plan部門申請(qǐng)?zhí)顚?xiě)物資請(qǐng)購(gòu)單，由部門總監(jiān)審批。Dept applicationFill in material application and get approval from dept director.選定供應(yīng)商采購(gòu)部進(jìn)行三家價(jià)格比較后選定合適供應(yīng)商。Pick supplierPick the right supplier after comparing the prices.財(cái)務(wù)總監(jiān)審批財(cái)務(wù)部核對(duì)

40、，財(cái)務(wù)副總監(jiān)、財(cái)務(wù)總監(jiān)審批。Approve from director of accountingCheck by the accounting dept and get approval from assistant director and director of the accounting.POLICIES & PROCEDURESSUBJECT 主題: PREPARED BY 編寫(xiě)人: REVIEWED BY 檢閱人: DATE PREPARED 編寫(xiě)日期: EFFECTIVE DATE 生效期: Approved BY 審批人: POLICY NO. 政策編號(hào): 酒店總經(jīng)理審批每筆

41、單據(jù)金額為人民幣貳萬(wàn)元以下，授權(quán)酒店總經(jīng)理審批后執(zhí)行。Approve from general managerAny item cost lower than 20000￥should be approved by general manager of the hotel before performing.集團(tuán)商業(yè)酒店運(yùn)營(yíng)副總裁審批每筆單據(jù)金額為人民幣貳萬(wàn)元或以上，伍萬(wàn)元以下，副總裁審批后執(zhí)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.董事長(zhǎng)/副董事長(zhǎng)審批每筆單據(jù)金額為人民幣伍萬(wàn)元或以上，報(bào)董事長(zhǎng)/副董事長(zhǎng)審批。Approve by chairman/vice chairmanAny item cost 50000 or more need to get approval from chairman/vice chairman first酒店采購(gòu)部組織采購(gòu)。Organize purchase by the purchasing group of the hotel日常費(fèi)用（經(jīng)營(yíng)性工資、稅金、能源費(fèi)用、招待費(fèi)用、廣告與促銷費(fèi)用、差

43、旅費(fèi)用、交通費(fèi)用、通訊費(fèi)用、書(shū)刊資料費(fèi)、培訓(xùn)費(fèi)、招聘費(fèi)用、維修費(fèi)用等）審批 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 )報(bào)銷申請(qǐng)經(jīng)辦人填寫(xiě)費(fèi)用報(bào)銷單，部門總監(jiān)審批。Reimbursement applicationFill in reimbursement form by handler and approve by dept. director.財(cái)務(wù)總監(jiān)審批財(cái)務(wù)部核對(duì)，財(cái)務(wù)副總監(jiān)、財(cái)務(wù)總監(jiān)審批。POLICIES & PROCEDURESSUBJECT 主題: PREPARED BY 編寫(xiě)人: REVIEWED BY 檢閱人: DATE PREPARED 編寫(xiě)日期: EFFECTIVE DATE 生效

45、期: Approved BY 審批人: POLICY NO. 政策編號(hào): Approve from director of accountingCheck by accounting dept and approve by director and assistant director of accounting.酒店總經(jīng)理審批每筆單據(jù)金額為人民幣壹萬(wàn)元以下，授權(quán)酒店總經(jīng)理審批后執(zhí)行。Approve from general managerAny item below 10000 should be performed after getting approval from general m

46、anager of the hotel.集團(tuán)商業(yè)酒店運(yùn)營(yíng)副總裁審批每筆單據(jù)金額為人民幣壹萬(wàn)元或以上，叁萬(wàn)元以下，副總裁審批后執(zhí)行。Approve from vice operating presidentAny item cost 10000 or more but below 30000, need to approve by vice chairman before perform.董事長(zhǎng)/副董事長(zhǎng)審批每筆單據(jù)金額為人民幣叁萬(wàn)元或以上，報(bào)董事長(zhǎng)/副董事長(zhǎng)審批。Approve from chairman/vice chairmanAny item cost 30000 or more nee

47、d to report to chairman/vice chairman for approval.總出納支付款項(xiàng)。The chief accountant pays the fund.POLICIES & PROCEDURESSUBJECT 主題: PREPARED BY 編寫(xiě)人: REVIEWED BY 檢閱人: DATE PREPARED 編寫(xiě)日期: EFFECTIVE DATE 生效期: Approved BY 審批人: POLICY NO. 政策編號(hào): 合同審閱/合同付款審批 Contract approving合同審閱/付款申請(qǐng)由經(jīng)辦人填寫(xiě)合同審閱一覽表/合同付款證書(shū)，部門總監(jiān)審

48、批；Contract approving/payment applicationFill in contract approving form and payment certificate by handler, approve by dept director.法律部審閱此環(huán)節(jié)不適用于合同付款。Approving from law deptThis step cannot be used in contract payment.財(cái)務(wù)總監(jiān)審批成本會(huì)計(jì)領(lǐng)班核對(duì)，財(cái)務(wù)副總監(jiān)、財(cái)務(wù)總監(jiān)審批。Approving from director of accountingCheck by leader o

49、f cost accountant and approve by director and vice director of accounting.酒店總經(jīng)理審批合同總金額為人民幣貳萬(wàn)元以下，授權(quán)酒店總經(jīng)理審批。Approving from general managerApprove by authorized general manager for contract amount below 20000.集團(tuán)商業(yè)酒店運(yùn)營(yíng)副總裁審批合同總金額為人民幣貳萬(wàn)元或以上，伍萬(wàn)元以下，由副總裁審批。Approving from vice operating presidentApprove by vi

50、ce president for contract amount above 20000 and below 50000.董事長(zhǎng)/副董事長(zhǎng)審批合同總金額為人民幣伍萬(wàn)元或以上，報(bào)董事長(zhǎng)/副董事長(zhǎng)審批。Approving from chairman/vice chairmanReport to chairman/vice chairman for approval for contract amount more than 50000.酒店行政辦負(fù)責(zé)對(duì)外簽訂合同。The executive office of the hotel is responsible to sign outer contr

51、acts.POLICIES & PROCEDURESSUBJECT 主題: PREPARED BY 編寫(xiě)人: REVIEWED BY 檢閱人: DATE PREPARED 編寫(xiě)日期: EFFECTIVE DATE 生效期: Approved BY 審批人: POLICY NO. 政策編號(hào): 日常采購(gòu)制度 Daily purchasing policy酒店財(cái)務(wù)部采購(gòu)分部酒店各部門所需食品、物品、各類物資的采購(gòu)工作，采購(gòu)工作由酒店和集團(tuán)雙重領(lǐng)導(dǎo)，包括日常采購(gòu)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.采購(gòu)工作的容主要包括：The purchasing content mainly including:采購(gòu)單的填寫(xiě)與審批Fill up and get approval of purchasing form食品、物品的采購(gòu) Purchasing of foods and goods食品、物品的到貨驗(yàn)收 Inspection of foods and goods食品、物品的出入庫(kù) In and out of wareho

53、use of foods and goods倉(cāng)庫(kù)物品的補(bǔ)充與盤點(diǎn) Supply and inventory of warehouse goods酒店物料（包括原材料）的采購(gòu)事前應(yīng)有申請(qǐng)計(jì)劃，經(jīng)層級(jí)批準(zhǔn)后方能執(zhí)行，采購(gòu)部按事前批準(zhǔn)的合同執(zhí)行。 Any material purchasing should have application plan, perform according to the contract after approval.采購(gòu)前，采購(gòu)部應(yīng)認(rèn)真、細(xì)致地進(jìn)行“貨比三家”和“價(jià)比三家”并提出意見(jiàn)，經(jīng)過(guò)與使用部門協(xié)商后，最后將經(jīng)與使用部門協(xié)商后的意見(jiàn)，提交領(lǐng)導(dǎo)審批，經(jīng)領(lǐng)導(dǎo)決定選擇

54、質(zhì)優(yōu)、價(jià)廉的才進(jìn)行采購(gòu)。The purchasing dept should strictly compare the prices and bring up suggestion before purchasing, start after discussion and approved by management.POLICIES & PROCEDURESSUBJECT 主題: PREPARED BY 編寫(xiě)人: REVIEWED BY 檢閱人: DATE PREPARED 編寫(xiě)日期: EFFECTIVE DATE 生效期: Approved BY 審批人: POLICY NO. 政策編號(hào):

55、 在采購(gòu)中，采購(gòu)部無(wú)權(quán)決定供應(yīng)商和價(jià)格，從而使整個(gè)采購(gòu)過(guò)程中在“對(duì)比”制約中。During purchasing, the purchasing dept has no right to decide the supplier and price to loss the compare.酒店日常采購(gòu)項(xiàng)目：Daily purchasing item 酒店采購(gòu)主要分為食品酒水、日用百貨、工程物料等采購(gòu)。The hotel purchasing is mainly including food and beverage, general merchandise, engineering materi

56、al, etc.食品采購(gòu)包括水產(chǎn)類（包括活海鮮、冰鮮）；干貨海味罐頭類；洋酒，國(guó)產(chǎn)酒、飲料類和香煙類；進(jìn)口餐料、調(diào)味料類；糖、油、米、面與其它糧食制品；禽畜、蛋、肉類（包括野味、臘味等）；水果蔬菜類；各大節(jié)日所需的特殊食品類等。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 主題: PREPARED BY 編寫(xiě)人: REVIEWED BY 檢閱人: DATE PREPARED 編寫(xiě)日期: EFFECTIVE DATE 生效期: Approved BY 審批人: POLICY NO. 政策編號(hào): a)百貨采購(gòu)包括房間用品（

58、包括各種床上用品、衛(wèi)生用品、裝飾用品、化妝用品、洗滌用品等）；化工產(chǎn)品（包括管家部和飲食部所需的各種化學(xué)清洗劑）；鮮花類；玻璃、瓷、銀器等餐廳用品；廚房使用的各種小型機(jī)械設(shè)備；布草類（包括床單、臺(tái)布、毛巾、財(cái)務(wù)部所有員工制服等）；辦公用品（包括辦公家私、文具用品、電腦用品、紙類用品等）；印刷品（包括各類菜牌、酒店宣傳冊(cè)、日常運(yùn)作表格、各類索引等）、節(jié)日裝飾品。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工程物料采購(gòu)包括酒店各類五金、機(jī)電設(shè)備、水電配件、機(jī)械設(shè)備（包括制冷、空調(diào)、鍋爐、消防保安等）的采購(gòu)與維修保養(yǎng)等；各種裝飾材料與建筑材料（包括本地和進(jìn)口品）的采購(gòu)；酒店各項(xiàng)裝飾工程與維修工作；酒店各種能源（包括重油、液