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(gòu)申請(qǐng)單/合同，每日市場(chǎng)采購(gòu)單。Incaseoffooditems,especiallymeatandimportedgoods,thecheckingofqualityisparticularlyimportantandshouldnotbelefttotheReceivingClerkonly.TheExecutiveChefandchefsshouldmakeperiodicchecksinthereceivingbaytoensurethatthesuppliersaresendingproductsofthecorrectquality.Theyshouldalwaysbecalledtoinspectanydeliveryofdirectlyimportedproducts.如果是食品，特別是肉類和進(jìn)口食品，其品質(zhì)獨(dú)特，不能單獨(dú)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(yàn)收進(jìn)口產(chǎn)品有效的PR/ML單送至收貨部收貨貨品的核對(duì)檢查貨品的質(zhì)量貨品退還供應(yīng)商通知采購(gòu)部已退貨貨品驗(yàn)收不合格貨品驗(yàn)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(cái)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(duì)使用部門確認(rèn)簽字,返供應(yīng)商及申請(qǐng)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(xiàng)目由收貨部接收并有使用部門指定人員到場(chǎng)驗(yàn)收.CheckitemstobereceivedagainstPurchaseOrderorsummarylistofassethand-overandagainstcontractswhererelevant根據(jù)采購(gòu)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(gòu)部Receiving&CostControlCostControl成本控制檢查倉(cāng)庫(kù)每日發(fā)貨記錄(不包含食品庫(kù))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(gòu)物品存貨編碼UpdatetheNewIteminSystem對(duì)新物品分類，加入量度單位和包裝大小市場(chǎng)調(diào)查MarketSurvey菜品配料及成本計(jì)算RecipeSubmission&PotentialCostCalculationReceiving&CostControlCostControl成本控制更新倉(cāng)庫(kù)標(biāo)準(zhǔn)庫(kù)存量(不包含食品庫(kù))UpdateStoreParStork(ExcludingFoodStore)OE盤點(diǎn)與OE損耗報(bào)告OEInventoryCheckandOELoss&DamageReportOE期初+期間采購(gòu)-盤點(diǎn)余額＝破損+丟失菜譜定價(jià)審核及錄入VerifyAccuracyofMenuPricesandinput月底盤點(diǎn)MonthendStocktakingInventoryControl物品分類存放，同一項(xiàng)物品應(yīng)將先入庫(kù)物品放在外面，后入庫(kù)物品里面，方便“先進(jìn)先出”。倉(cāng)庫(kù)采購(gòu)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(gòu)量，降低庫(kù)存。按“先進(jìn)先出”原則發(fā)貨發(fā)放酒水和香煙時(shí)應(yīng)貼上酒店LOGO及部門名稱的標(biāo)貼發(fā)放酒水時(shí),盡量要求員工拿回標(biāo)貼齊全的空酒瓶空酒瓶應(yīng)由倉(cāng)庫(kù)和成本部員工一起銷毀。禁止借貨，保證庫(kù)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(cāng)庫(kù)管理規(guī)定存放貨品StoringItems打印發(fā)貨申請(qǐng)單給使用部門發(fā)貨IssuewithOutletIssueRequestStoreIssueFlowChart請(qǐng)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(kù)存物品標(biāo)準(zhǔn)庫(kù)存量,以此為根據(jù)下采購(gòu)單ConfirmParStockandOrderRequest制作使用緩慢和停滯使用物品報(bào)表SlowMoving&Non-MovingItemReport每周更新3個(gè)月內(nèi)即將過期物品清單報(bào)表ItemApproachingExpiryin3Months不定期盤存，做到帳實(shí)相符PhysicalInventoryCheck,Comparewithsystem成本部通知各部門及時(shí)使用這些物品，避免過期造成損失；如果不使用的物品申請(qǐng)報(bào)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(cāng)庫(kù)去除。InventoryControl倉(cāng)庫(kù)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(duì)應(yīng)的銷售報(bào)表與盤點(diǎn)表核對(duì)Userdept.mustmakeaninventoryofconsignmentbythemonthend