XX酒店财务资产控制.doc

IV. Asset Protection
INVENTORY CONTROL(库存控制) 2
FINANCIAL CONTROLS(财务控制) 4
CASH HANDLING PROCEDURES(现金处理程序) 5
CREDIT CARDS(信用卡) 7
GUEST CREDIT(住客信用) 7
BANK DEPOSIT(银行存款) 8
PURCHASE ORDERS(采购订单) 9
ACCOUNTS RECEIVABLE(应收账款) 9
GENERAL CASHIER(出纳) 9
BAD DEBTS(坏账) 10
PAYROLL(薪金总额) 10
CHECKS(检查) 11
TRAVELER'S CHECKS(旅差支票) 12
VENDING OPERATIONS(售货操作) 12
ASSET MARKING(资产标记) 13
ALARMS(报警) 13
AUDIO/VISUAL EQUIPMENT(音频视频设备) 13
COMPUTER SECURITY(计算机安全) 14
Inventory Control
Maintaining control over valuable assets and storage areas is important to prevent shrinkage in supplies and materials. Some of the mon areas include coolers and freezers, dry goods storage, linen/housekeeping storage, banquet storage, audio/visual equipment storage and liquor storage.
Coolers and Freezers
The value of products stored in coolers and freezers can be considerable. Depending upon operations, high value food items such as meat and frozen seafood should be stored in separate, limited access coolers/freezers. When facilities are limited, a single cooler/freezer may be used by securing high value items in a restricted access cage. Access to these areas should be controlled by the food and beverage director or their designee. Preparation and staging coolers/freezers should be secured during non-operating hours. During non-operating hours, seals should be placed on cooler/freezer locks. All entries and items removed should be documented.
When kitchens are equipped with exterior exits, they should be equipped with local audible or delayed egress panic hardware and TV camera installed to document egress.
Inventories should be conducted at least monthly. Discrepancies and high food costs should be thoroughly investigated to ascertain the cause. In the event that a key is lost or promised, locks should be re-keyed.
Dry Goods Storage
Large storerooms should be under the direct control of the food and beverage manager or designated personnel. This person should be responsible for