tailieunhanh - Hospitality management accounting phần 7

Minh họa tiếp tục bằng cách hiển thị một kiểm tra trung bình cho mỗi bữa ăn khoảng thời gian được xác định như thế nào. Chương này cũng giới thiệu các chủ đề của các mục trình đơn giá cá nhân, và những khó khăn có thể là có thể gặp phải. | BUDGET PREPARATION 365 if a department does not directly generate any revenue . the maintenance department of a hotel a department budget could be prepared showing anticipated expenses in detail for an operating period. Generally such department budgets are prepared annually and broken down month by month. MASTER BUDGETS A master budget is the most comprehensive of all budgets. Generally a master budget is prepared for a year and includes a balance sheet for a year hence and all the departmental income and expense statements for the next year. BUDGET PREPARATION Who prepares budgets and how often they are prepared varies with the size of the organization and the type of budget being prepared. WHO PREPARES BUDGETS In a small owner-operated restaurant or motel the owner would prepare the budget. If it were a formal or written budget the help of an accountant might be useful. If the budget were an informal one there might be no written supporting figures. The owner might just have a mental plan about where he or she wants to go and operates from day to day to achieve the objective or to come as close to it as possible. Budgets are also a record for future budgeting and other planning. In a larger organization many individuals might be involved in budget preparation. In such organizations budgets are prepared from the bottom up. At the very least the department heads or managers must be involved. If their subsequent performance is evaluated on the plans included in the budget then they should be involved in preparing their own departmental budgets. They in turn might discuss the budget figures with employees in their own departments. Above the department heads would be a budget committee. Department managers might be members of this committee. Such a committee is required to coordinate the budget to ensure that the final budget package is meaningful. For example the rooms occupancy of a hotel determines to a great extent the breakfast revenue for the food .