財務部門作業(yè)指導書

1、財務部門作業(yè)指導書目錄第一節(jié)質(zhì)量目標┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅4第二節(jié)部門概述┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅5第三節(jié)部門組織結構圖┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅6第四節(jié)崗位職責┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅7一、財務經(jīng)理崗位職責┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅7二、會計主管崗位職責┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅

2、┅┅8三、日審崗位職責┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅9四、總出納崗位職責┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅10五、夜審員崗位職責┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅10六、往來會計崗位職責┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅11七、收銀主管崗位職責┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅12八、收銀領班崗位職責┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅13九、餐廳及娛樂部

3、收銀員崗位職責┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅14十、采購主管崗位職責┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅14十一、物品采購員崗位職責┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅15十二、食品采購員崗位職責┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅16十三、成本主管崗位職責┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅17十四、成控員崗位職責┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅17十五、驗收員崗位職責┅┅┅┅┅┅┅┅

4、┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅18十六、倉管員崗位職責┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅19十七、文員兼資產(chǎn)管理員崗位職責┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅20第五節(jié)工作流程┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅21一、資金管理程序┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅21二、日審員日間審核流程┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅24三、營業(yè)款上交流程┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅┅

5、┅┅┅┅┅┅25第1章質(zhì)量目標財務部作為正常運轉(zhuǎn)的支持部門，質(zhì)量目標為：應收賬款回款率＞80%財務報表準確率＞99%入庫物品合格率＞98%庫存積壓率＜5%資金收付準確率＝100%第2章部門概述財務部是本酒店的后勤保障和核心管理部門，掌握著本酒店的經(jīng)濟命脈。其主要任務是：貫徹執(zhí)行國家有關財經(jīng)法規(guī)與制度，根據(jù)董事會要求并結合本酒店實際情況編制年、季、月財務計劃及預算，充分、合理利用能源，做好日?；顒又械某杀竞唾M用的控制，保護酒店財產(chǎn)、利益的

6、安全與完整。財務部共劃分為四個分部：會計部、收銀部、成本控制部、采購部。會計分部：主要進行賬務處理，記錄酒店的運作軌跡。包括：積極籌措、合理分配、有效使用資金。及時核算與監(jiān)管本酒店財務狀況、經(jīng)營活動、經(jīng)營成果和利潤，為總經(jīng)理及董事會提供準確可靠的會計信息。監(jiān)控酒店的運營方針，加強財務分析，考核各項指標執(zhí)行情況，總結經(jīng)驗、發(fā)現(xiàn)問題、促進管理。收銀分部：主要是保障酒店收入的完整回收，保證對客服務質(zhì)量，是酒店對外的形象窗口，成本控制分部：主要