酒店成本分析的T課件

ReceivingProcedures收貨程序2Receiving&CostControl31

Pre-OpeningReceiptAsset

33contentReceiving&CostControl4InventoryControl

5Receiving&CostControlReceivingProcedures收貨程序ReceivingClerkshouldnotacceptanygoodswithoutdulyapprovedpurchaseorder/contract,purchaserequisition,dailymarketlist,weeklygrocerylist,weeklybeveragelist,etc.收貨人員不得接收未經(jīng)批準(zhǔn)的采購申請單/合同，每日市場采購單。Incaseoffooditems,especiallymeatandimportedgoods,thecheckingofqualityisparticularlyimportantandshouldnotbelefttotheReceivingClerkonly.TheExecutiveChefandchefsshouldmakeperiodicchecksinthereceivingbaytoensurethatthesuppliersaresendingproductsofthecorrectquality.Theyshouldalwaysbecalledtoinspectanydeliveryofdirectlyimportedproducts.如果是食品，特別是肉類和進口食品，其品質(zhì)獨特，不能單獨讓收貨人員檢查，行政總廚和廚師也須定期檢查以確保供應(yīng)商提供的產(chǎn)品質(zhì)量符合要求，通常稱為直接驗收進口產(chǎn)品有效的PR/ML單送至收貨部收貨貨品的核對檢查貨品的質(zhì)量貨品退還供應(yīng)商通知采購部已退貨貨品驗收不合格貨品驗收合格填寫完整的收貨記錄完成收貨匯總表遞交備注:第一聯(lián):成本部第二聯(lián):財務(wù)部第三聯(lián):使用部門第四聯(lián):供應(yīng)商數(shù)量及品名與PR/ML核對使用部門確認(rèn)簽字,返供應(yīng)商及申請部門將收貨記錄及部份到貨的PR復(fù)印件一并遞交成本部ReceivingProcedures收貨程序FlowChartPre-OpeningReceiptAsset開業(yè)前收到資產(chǎn)

AllFF&EitemsaretobereceivedfirstbytheReceivingDepartmentandinthepresenceoftheuser'sdepartmentauthorizedpersonnel.酒店開業(yè)用品項目由收貨部接收并有使用部門指定人員到場驗收.CheckitemstobereceivedagainstPurchaseOrderorsummarylistofassethand-overandagainstcontractswhererelevant根據(jù)采購訂單或資產(chǎn)交接表或相關(guān)合同檢查收貨Ensurethatdescription,quantityandspecificationstallywithitemstobereceived確保品種、數(shù)量和規(guī)格Rejectanyitemsnottoyourexpectationsandinformyourdepartmentordivisionheadconcernedandrecorddiscrepancieson"punchoutlist"andcopyPurchasingifFF&EitemsandAccountantifowner'sitems拒絕接收不合格物品并通知部門或相關(guān)部門經(jīng)理，在“不合格清單”上記錄，復(fù)印給采購部Receiving&CostControlCostControl成本控制檢查倉庫每日發(fā)貨記錄(不包含食品庫)VerificationDailyIssuanceFromStore(ExcludingFoodStore)審核廚部及酒吧調(diào)撥單,輸入系統(tǒng)VerificationKitchen/BarTransfers

&PostinSystem在系統(tǒng)里建立新采購物品存貨編碼UpdatetheNewIteminSystem對新物品分類，加入量度單位和包裝大小市場調(diào)查MarketSurvey菜品配料及成本計算RecipeSubmission&PotentialCostCalculationReceiving&CostControlCostControl成本控制更新倉庫標(biāo)準(zhǔn)庫存量(不包含食品庫)UpdateStoreParStork(ExcludingFoodStore)OE盤點與OE損耗報告OEInventoryCheckandOELoss&DamageReportOE期初+期間采購-盤點余額＝破損+丟失菜譜定價審核及錄入VerifyAccuracyofMenuPricesandinput月底盤點MonthendStocktakingInventoryControl物品分類存放，同一項物品應(yīng)將先入庫物品放在外面，后入庫物品里面，方便“先進先出”。倉庫采購單要經(jīng)過成本部審核，在不斷貨的前提下最大限度的減少采購量，降低庫存。按“先進先出”原則發(fā)貨發(fā)放酒水和香煙時應(yīng)貼上酒店LOGO及部門名稱的標(biāo)貼發(fā)放酒水時,盡量要求員工拿回標(biāo)貼齊全的空酒瓶空酒瓶應(yīng)由倉庫和成本部員工一起銷毀。禁止借貨，保證庫存的準(zhǔn)確性根據(jù)已批核的標(biāo)準(zhǔn)存貨水平備貨OrderRequestwithStandard

ParStock

按照倉庫管理規(guī)定存放貨品StoringItems打印發(fā)貨申請單給使用部門發(fā)貨IssuewithOutletIssueRequestStoreIssueFlowChart請參見政策與程序08-03發(fā)貨程序PleasereferP&PStoreroomRequisitionInventoryControl緊急發(fā)貨程序EmergencyStoreroomIssueProcedure確定庫存物品標(biāo)準(zhǔn)庫存量,以此為根據(jù)下采購單ConfirmParStockandOrderRequest制作使用緩慢和停滯使用物品報表SlowMoving&Non-MovingItemReport每周更新3個月內(nèi)即將過期物品清單報表ItemApproachingExpiryin3Months不定期盤存，做到帳實相符PhysicalInventoryCheck,Comparewithsystem成本部通知各部門及時使用這些物品，避免過期造成損失；如果不使用的物品申請報損。ParStock應(yīng)該根據(jù)酒店淡旺季定期更新，銷售不佳的物品應(yīng)該從倉庫去除。InventoryControl倉庫存貨控制StoreInventoryControlConsignmentManagementReceivingRecord(JustonlyforQty)

收貨記錄(只記錄數(shù)量)Donotdelivertouserdept.withoutReceivingRecord沒有做收貨記錄的物品不能直接發(fā)到使用部門Costingmustprintthesalesrecordofconsignmentaftermonthendstocktaking成本部在收銀系統(tǒng)中打印相對應(yīng)的銷售報表與盤點表核對Userdept.mustmakeaninventoryofconsignmentbythemonthend