Introduction to HTMP Program 2 酒店...

George Ubbelohde

目录

  • 1 Chapter 1 – Preparing for a Leadership Career
    • 1.1 Introduction
    • 1.2 Why a Career in Hospitality and Tourism?
    • 1.3 Selecting an Industry Segment
    • 1.4 Types of Available Positions
    • 1.5 Traits of Leaders
    • 1.6 Traditional Management Styles
    • 1.7 Varying your Leadership Style
  • 2 Chapter 2 – Hospitality and Tourism Leadership
    • 2.1 Introduction
    • 2.2 21st Century Leadership Styles
    • 2.3 Leadership Development Goals
    • 2.4 Empowerment
    • 2.5 Showing Respect and Value for Diversity
    • 2.6 Global Guest Audiences
    • 2.7 Welcoming Other Cultures
  • 3 Chapter 3 – Leadership and the Guest Cycle
    • 3.1 Introduction
    • 3.2 Follow the Guest: Making the Cycle Seamless
    • 3.3 Guest Recovery
    • 3.4 Problem Solving
  • 4 Chapter 4 – Managing the Guest Experience Cycle
    • 4.1 Introduction
    • 4.2 Managing the Guest Experience: Being Inclusive
    • 4.3 Guest Experience Property Standards
    • 4.4 Managing the Guest Service Measurement (GSM) Process
    • 4.5 Guest Service Gold: Leading a Gold Team
    • 4.6 Managing Green Practices
  • 5 Chapter 5 – Leadership, Employees and Communication
    • 5.1 Introduction
    • 5.2 Purpose of the Mission Statement
    • 5.3 Communicating Employee Purpose and Role
    • 5.4 Setting Performance Goals
    • 5.5 Listening, Speaking and Writing
    • 5.6 Managing Difficult People
    • 5.7 Guest Communication
    • 5.8 Media Training
  • 6 Chapter 6 – Front Office Leadership
    • 6.1 Introduction
    • 6.2 Responsibilities of the Front Office Manager
    • 6.3 Reports: The Night Audit Paper Trail
    • 6.4 Labor Costs and the Night Audit
    • 6.5 Measuring Employee Performance
    • 6.6 Guests and the Front Desk
    • 6.7 Green Practice Programs for Guests
  • 7 Chapter 7 – Managing Housekeeping Operations
    • 7.1 Introduction
    • 7.2 Being the Executive Housekeeper
    • 7.3 Building a Budget
    • 7.4 Budgeting Labor and Linen Expenses
    • 7.5 Managing Housekeeping Performance Standards
    • 7.6 Training Housekeeping Staff
    • 7.7 Managing Housekeeping Green Practices
  • 8 Chapter 8 – Leadership and Facilities Management
    • 8.1 Introduction
    • 8.2 Function of the Chief Engineer
    • 8.3 Budgeting to Meet ADA Requirements
    • 8.4 Energy Management
    • 8.5 Emergency Systems Planning
    • 8.6 Managing the Facility’s Green Practices
  • 9 Chapter 9 – Food and Beverage Service Leadership
    • 9.1 Introduction
    • 9.2 Organization and Staffing of Food and Beverage Operations
    • 9.3 Menu Management
    • 9.4 Purchasing Supplies and Equipment
    • 9.5 Facility Design, Décor and Cleaning
    • 9.6 Managing Sanitation and Safety
    • 9.7 Labor and Revenue Control
    • 9.8 Nutrition and Sustainable Foods
  • 10 Chapter 10 – Managing Banquets and Catered Events
    • 10.1 Introduction
    • 10.2 Booking and Planning Events
    • 10.3 Reports: Preparing for Service
    • 10.4 Delivering Service
    • 10.5 After Service
  • 11 Chapter 11 – Human Resources
    • 11.1 Introduction
    • 11.2 Interview and Hiring Practices
    • 11.3 Employment Laws
    • 11.4 Managing Compensation and Benefits
    • 11.5 Corporate Social Responsibility
  • 12 Chapter 12 – Managing Operational Finance
    • 12.1 Introduction
    • 12.2 Financial Statements
    • 12.3 Operational Expenses and the Capital Budget
    • 12.4 Revenue Management
    • 12.5 Managing Labor Costs
    • 12.6 Taxes: Reporting and Remitting
  • 13 Chapter 13 – Marketing
    • 13.1 Introduction
    • 13.2 The Marketing Mix
    • 13.3 Steps of a Marketing Plan
    • 13.4 Channels of Distribution
    • 13.5 The Marketing Budget
    • 13.6 Industry Trends and Marketing
  • 14 Chapter 14 – Sales
    • 14.1 Introduction
    • 14.2 Training for Sales Success
    • 14.3 Managing a Sales Team
    • 14.4 Selling to Global Audiences
    • 14.5 Selling to Special Segments
    • 14.6 Selling to the Digital Traveler
  • 15 Chapter 15 – Safety
    • 15.1 Introduction
    • 15.2 Managing Workplace Safety
    • 15.3 Risk Management and Insurance
    • 15.4 OSHA: Following the Requirements
  • 16 Chapter 16 – Security
    • 16.1 Introduction
    • 16.2 Hotel Security: Access Control and Guestroom Security
    • 16.3 Employee Security Issues
    • 16.4 Emergency Management and Media Relations
Financial Statements






There are two major financial statements used in a hospitality operation. The income statement and the balance sheet, helps managers to analyze the operation profitability and make critical decisions.
酒店运营用到的财务报表主要有两类——收益表和资产负债表，让经理分析出经营利润状况并做出关键的决定。

The Income Statement also known as profit and loss statement provides information regarding the results of operations for a stated period of time, usually one month.
收益表也叫营业损益表，含有运营的阶段性成果信息，通常以一个月为一个时段。
The information reported on income statements is developed through a bookkeeping process. As transactions occur, entries are made in the appropriate accounts.
收益表中收录的信息是通过记账程序完成的。进行一笔交易就要在其对应的账户中录入条目。
At the end of each month, trial balances and various adjustments are made to ensure that account balances accurately reflect the month’s activity.
酒店会在月底审核结算并作出调整，以确保账户余额精确地体现出所有的交易活动。
An income statement generally shows revenue, cost of sales, gross profit and expenses.
收益表通常显示出收益、销售成本、毛利润和开支。
It reveals operating results and it is an important measure of the effectiveness of management.
它会展现出运营的成果，是衡量经营管理是否有效的重要手段。
Controlling expenses is a critical part of the operation, which can be done by comparing the budget and the income statement to see if actual operating costs exceed the budget.
控制支出在运营过程中的至关重要，可通过比较预算和收益表查看实际的运营成本是否超出了预算。
Revenues as well as other expenses then can be compared to the budget and also can be shown as increasing or decreasing % on the income statement.
还可将营业收入和其他支出与预算进行对比，并把增长或减少的百分比写到收益表上。
Net income or Loss before tax is the final result on an income statement.
税前的净损益即为收益表上的最终数字。

The second major report is called the Balance Sheet and reports the financial position of an operation on a specific date by showing its assets, liabilities and equity.
第二种主要报表叫做资产负债表，通过记录资产、负债和所有者权益来呈报具体日期运营的财务状况。
Assets refers to anything a business owns that has commercial or exchange value such as cash, land, building, furniture, equipment and supplies.
资产指公司拥有的一切具有商业或交换价值的东西，比如现金、土地、建筑物、家具、器材、用品等。
Liabilities are claims by others, such as creditors, for example cash payment owned to a supplier by the hotel company.
负债指债权人对企业资产的要求权，比如预付方，举例来说可以是一笔酒店方未向供应商支付的现金款项。
Equity is claims by the owner such as the return on investment expected following the initial investment in the business.
所有者权益是所有者对企业资产的要求权，比如初始投资生意之后预期得到的投资回报。
On a balance sheet, total assets must balance with the total of the liabilities and equity sections and is shown by the simple formula
资产负债表上，资产必须与负债和所有者权益的总和保持平衡，用公式表达为：

Assets = Liabilities + Equity
资产=负债+所有者权益

Both income statement and balance sheet are essential in order to define and analyze the profitability of a business and solvability in the long run.
想要弄清酒店的经营状况、分析盈利能力并让其长期运营，收益表和资产负债表都必不可少。

We will discuss two other important concepts, operational expenses and the capital budget in the next section.
下一节，我们将讨论另外两个重要的概念，运营支出和资本预算。