关于
BSD 酒店企业采购与付款的内部控制
摘
要
随着外资服务行业的不断驻入我国,我国酒店行业的竞争异常激烈。各个酒
店都在为自己寻找出路。大部分酒店选择了降低成本以求稳步发展。采购环节虽
然不直接服务于客户,但采购质量的好坏将直接影响到酒店的正常经营。根据酒
店出现食材不新鲜的投诉后,总经理携各部门经理做出全面调查。我根据国内外
正规采购程序和企业内部控制指引的规定,结合酒店采购管理中出现的问题提
出几点建议。分别从采购员的选择、岗位的安排、职责分工、采购程序的规范和供
应商的管理几方面全面探讨了改善酒店采购管理控制的思路,科学的管理制度
结合实际,酒店的采购肯定会更上一个新的台阶。
关键词:成本控制,采购员,付款,改善
ABSTRACT
With continued foreign investment in service industries into China, the
China hotel industry is fiercely competitive. All hotels find a way out for
themselves. Most hotels have chosen to reduce costs in order to grow
steadily. Procurement chain, while not directly serve customers, but the
quality is good or bad purchase will directly affect the normal operations of the
hotel. Ingredients according to the hotel there is not fresh complaint, general
manager with the department manager to make a full investigation. Normal
procurement procedures in accordance with international and internal control
guidelines, combined with the hotel management in the procurement
problems a few suggestions. Separately from the buyer's choice, job
arrangements, division of responsibilities, procurement procedures of the
specification and supplier management aspects of a comprehensive study to
improve the control of the hotel procurement management ideas, scientific
management system with reality, the hotel and it will be on the procurement to
a new level.
KEY WORDS:
cost control, buyers, payment, improve
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