By H. Ingram, S. Medlik
The totally revised version of this recognized textual content by way of an skilled writer, advisor and educator follows the constitution and method which has proved such a success considering that its first ebook in 1980. The e-book examines the resort as a businessproviding advertisement hospitality. It specializes in markets, cash and folks, and makes use of examples from lodge operations in the course of the global. This re-creation is the result of a radical revision of a longtime textual content. the recent fabric contains a finished profile of the resort enterprise within the 1990's and contains information, prices and extracts from quite a lot of authoritative assets. released in organization with the Caterer & HotelkeeperFully revised version of this recognized textExperienced writer
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Additional info for The Business of Hotels
A wages book, which includes all employee and related payments, provides a comprehensive record of all payroll transactions. The proprietors of a small hotel tend to view each hotel product or department as an integral part of the whole and are more concerned with the overall profitability of the hotel than with the relative profitability of its parts. However, different hotel services generate different profit margins, and even a simple breakdown of revenue and expenditure can provide a helpful analysis of performance and especially to: indicate the relative profitability of the different parts; establish a basis for monitoring and comparison; enable an assessment to be made of the effect of any changes introduced in operation.
But for their control small hotels tend to rely on the personal involvement and supervision of the proprietor, rather than on detailed accounting and statistical records. A simplified approach to accounts is adequate and also cost-effective. Three main basic accounting records satisfy most requirements of most small hotels: A receipts and payments book records all cash transactions. In the course of business sales accounts and invoices are filed separately and only recorded in the book after payment has been received or made.
Whether an hotel holds a licence for the sale of alcoholic liquor or not, is an important dimension in the range of available hotel services, and the distinction between licensed and unlicensed hotels is, therefore, of relevance in describing an hotel in most countries. There is no universal agreement on how hotels should be described according to size, but by reference to their room or bed capacities we normally apply the term small hotel to one with a small amount of sleeping accommodation, the term large hotel to one with several hundred beds or bedrooms, and the term medium-sized hotel to one somewhere between the two, according to the size structure of the hotel industry in a particular country.
The Business of Hotels by H. Ingram, S. Medlik