At the suggestion of a friend, I hope I can exchange information about the hotel's income audit. I have been delaying for a long time before writing. During this period, I also observed the revenue audits of some hotels. The hotels in the opening period and the mature period have their own advantages, and the focus of attention is not the same. Here I just summarize the common content, sort out some work ideas, and discuss with colleagues. Next time, prepare some typical cases discovered by finance during the income audit and conduct an analysis.
1. Recognition of hotel operating income
(1). Time recognition of hotel operating income
Hotel should adopt the accrual basis to calculate operating income. All income received in the current period, regardless of whether the payment has been recovered, will be regarded as Current income; any income that does not belong to the current period, even if the money is received in the current period, cannot be regarded as current income. The sales discounts and sales returns in the current period shall be offset against the current operating income.
(two). The amount of hotel operating income recognizes the structure of
and many factors that affect hotel income. Generally speaking, the relevant factors affecting operating income are:
price: reflects the level of consumption of the hotel.
Occupancy Rate: Reflects the consumption sentiment of the hotel.
Per capita consumption: reflects the consumption level of the hotel.
Number of meals: Reflects the consumption popularity of the hotel.
discount: An effective way to increase sales is to give sales discounts for different situations.
Reimbursement: The services provided by the hotel may not meet the requirements of consumers, resulting in partial discounts or full refunds.
From the perspective of financial processing, discounts and refunds have certain things in common, reducing hotel revenue, but the essence and motivation are completely different. The former is a positive business strategy, which should be supported by finance; the latter is a negative remedy measure, which must be strictly controlled according to authority and cannot be generalized.
Others:
commissions are paid to travel agencies. This kind of payment does not directly reduce sales income, but offsets current income in the form of expenses.
bad debts, bad debts occur when customers are unable to pay the accounts payable they owe. It is the loss fee incurred by the hotel company in the operating income link. When bad debts actually occur, the income should be adjusted. This adjustment is often not a direct reduction in sales revenue, but to offset current income in the form of expenses.
2. Auditing and control of hotel operating income
(1) Auditing the accuracy, timeliness, and safety of operating income
works for the cashiers at the cashier points and the documents and reports submitted by the business departments. The goal of its work is to check these documents and reports in depth and detail, correct mistakes and frauds, and track down responsibilities, so as to ensure the accuracy, timeliness and safety of the hotel's income on the day. This requires income auditors to have extensive experience in discovering errors and defects, finding root causes, and basic skills in reviewing documents and calculating summaries.
1. Check the cashier work at the front desk (responsible for the financial income audit)
first checks whether all the front desk cashiers who are present have handed in all the cash register reports and bills, and collect and classify the bill verification documents processed by the front desk cashiers in one day; The computer system checks or prints the list of guests who have left the store on the same day or yesterday, and checks with all the bills of the guests who have left the store;
(1). Check out the bills for deposits paid by the guests in advance, and check whether the "deposit receipt" has been recovered. Whether the signature of the guest matches the signature of the guest on the check-in registration card and deposit receipt. Whether the amount of the attached document matches the total amount of the bill and whether the invoice is correct.
(2). Whether the bill on account is signed by a valid signatory and incorporated into the relevant AR account; whether the consumption that does not meet the regulations on the account is guaranteed by relevant personnel. Check the consistency between the daily AR transfer amount and the bill amount, pay attention to the changes in the AR limit, and transfer all AR bills to the credit manager after verification.
(3). Check whether the corresponding meals, minibars, and other consumption are valid. The signer’s signature and the amount entered are correct. The adjusted items are signed and approved by the relevant person in charge.
(4). Check whether there is a "free room application form" in the free room bill, and whether the corresponding meals, minibar and other consumption have been adjusted and signed and approved by the relevant person in charge.
(5). Check whether all the bills that have been settled have been processed in the computer to avoid omissions, resulting in roomThe confusion of the state affects the rental of the room; check whether the settlement method of the bill is consistent with the settlement method of the computer report, and adjust and change if necessary.
(6). All bills that have been settled must be signed by the customer, and all bills must match the attached detailed bills and receipts. Whether the signatory of the detailed bills and documents is a valid signatory.
(7). When checking the check-out guest bill, check the check-in and check-out time of the guest, check whether the room rate code, market code, commission code, discount ratio are abnormal, and whether the rent charged meets the regulations.
(8). Print and check the price difference report, check whether there are special price, ultra-low price, the source of the price is correct, and whether the approval procedures are in place.
(9). Check whether the number of people in the room is the same as the actual number, and adjust the transfer in time.
(10). Check the changes of consumer accounts and S accounts, and contact the front desk to clean up in time.
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