酒店管理采购--酒店采购政策与程序2015.docx

酒店管理采购 酒店采购政策与程序Policy Statement / 政策描述This is the hotel policy that all purchased in the hotel are to be made and centralize under the Purchasing Department.此政策表明酒店所有采购任务都由采购部统一执行。Purpose/ 目的To ensure all purchases are being compared and quoted with the lowest possible price without jeopardizing the quality of the goods. All requisitions are properly authorized and approved by the hotel Management.确保所有采购都确保质量，采用竞价和最低价执行。所有的采购申请单须经酒店管理层授权和批准。Procedures / 程序:The following procedures are covered in this section采购程序如下：1. Order Processing Procedures订购程序There are four ways for an operation department to initiate a purchase:各部门有四种方式开展采购业务。 (a) Raise a Purchase Requisition（SOP FC1072）.提交采购申请单(b) Raise a Daily Market List (preprinted form).提交每日市场单(c) Raise a Direct Telephone Order.提交直接电话订单(d) Apply for petty cash (not exceeding Rmb200).申请领用现金（不超过200元）Item(a), (b) or (c) must be submitted to the Purchasing Department together with the balance of stock-in-hand and the average monthly consumption, previous supplier and previous unit price.项目(a), (b)or (c)的采购单须同现有库存量、月平均消耗量、原供应商和原采购单价的单据一起提交给采购部。Upon receiving a Direct Telephone Order the Purchasing Department must:一旦受到直拨电话订单，采购部须：(a) Check that it was approved by the F&B Cost Controller审核此单据是否已经餐饮成本控制主管批准。(b) Prepare a purchase order on the same day, for delivery on the following day.在同一工作日准备采购订单，在下一个工作发货。2. Purchase of General Store and Capital Items总库存和资本项目的采购The buyer who is responsible for purchasing general store items must have general knowledge of a wide range of items and at times will be involved in technical aspects of the purchase. Therefore, it is essential to develop specifications for frequently purchased items or for items whose consumption is substantial.负责采购总库存物品的采购员必须熟悉各种物品和有关的技术要求。因此，制订经常采购或消费量大的物品规格是必要的。For capital items, refer to Budgetary Control Procedure Section.资本项目在预算控制程序部门中涉及。3. Purchase of Food Items食品采购l Purchasing certain types of food products demands specific skills which can only be acquired with long experience and training. The buyer must understand kitchen procedures as well as those of food outlets. Food items will normally be bought daily by telephone according to the established specifications.采购食品需要具备靠长期的工作经验和培训得来的特殊技能。采购员要熟悉厨房与食品店的工作程序。根据制订的规格，每天打电话采购食品。l The daily food and beverage request for purchase (market list) is initiated by the Storekeeper who completes the inventory column. This list will then be sent to the Executive Chef who will fill in the quantity of items which he considers should be ordered. The Purchasing Department will be guided by this list and order accordingly.库管员开出每日食品饮料申购单（每日市场单）并完成存货统计，提交给行政总厨填写项目的数量供订购。采购部根据行政总厨发出的订单工作。l The Purchasing Manager should consult with the Executive Chef if a food order seems to be usually large or the price of a particular item seems to be expensive, and other item could be substituted.如果食品的订购数量过大，某物品的价格太贵，及其他物品需要替换，采购部经理应请示行政总厨。4. Purchase of Beverage Items饮品采购 Beverage items will be purchased daily and the established specifications will be used as a guide.饮品项目每天采购并建立特定的规格作为采购指南。l Whenever possible, Beverage items should be purchased on a consignment basis.在可能的时候，饮品项目可以采用委托方式进行采购。A direct telephone order should be prepared by the Head Storekeeper based on the inventory issues of the previous day.库管员主管应根据前一天存货项目准备直接电话定单。l Since prices of beverages remain steady, purchases are to be made in small quantities and on a routine basis. 一旦饮品价格保持稳定，采购可以根据数量和例行程序执行。l Should there be an increase in price, the Food & Beverage Manager should be informed immediately. 如果价格上涨，应立即通知餐饮部经理。l Unusual or special requests for the purchase of Beverages should be approved by the Food & Beverage Manager before an order is placed特殊或指定的饮品采购须经餐饮部经理审批，才可进行采购。5. Purchase of Engineering Store Items工程用品采购l The brands of all spare parts, wires and lamp, bulbs, etc. must be specified on the purchase requisition by the Engineering Department. Three different quotations should be obtained, whenever possible, for comparison.工程部应在申购单上清楚地规定零件、电线、台灯及灯泡等的商标。如有可能，找三家报价进行比较。l In the case of repair and maintenance, the Engineer must state clearly on the requisition what to be done, the specification of materials and the time limit (particularly when job shave to be done at night). 对于修理与维修工作，工程师应在申购单上清楚地注明服务的性质、材料的规格说明及时间限制或完成任务所需的时间。l Three tenders should be obtained.还要找三个供应商报价。6. Responsibility for the Quality of Goods Purchased规定采购物品质量的责任The Purchasing Department is responsible for purchasing goods at the required quality and the best price. However, the process of receiving all incoming goods is carried out by the Receiving Section. It must be the regular practice of the Purchasing associate to inspect incoming items to ensure that proper standards are met. Once the goods are received by the Chef, Department Head or Storekeeper, the Purchasing Department is no longer responsible for any spoilage due to bad storing and handling.采购部负责按要求规定的品质和最优的价格采购物品。但是，收货过程由收货部负责。采购员按惯例负责检查采购的物品是否达标。一旦行政总厨、部门主管或库存主管收到货物，采购部不再负责由于存货或处理不当引起的任何损坏。7. Records to Be Kept and Classification of Store Items保存记录和存货分类In order to establish an information source about the hotels supplies, the following records are the minimum to be kept.为了建立酒店用品的信息资源，必须保存如下记录：- Purchase records采购记录- Price records价格记录- Stock and consumption records存货及消费记录- Suppliers records供应商记录- Food specification files食品规格记录- Files on manufacturers catalogues生产商目录的档案All purchase records will be divided into four categories: General Stores, Food and Beverage, Engineering Store and Capital Items.所有采购记录分为四类：总库存、食品饮品库存、工程用品库存和固定资产库存。(a) General Stores总库存Housekeeping Department客务部- Guest supplies宾客用品- Linen布草- Miscellaneous杂项Stationery and Printing (forms)文具及打印（表格）Cleaning Supplies清洁用品- Soaps and detergents肥皂和洗洁精- Polishes and waxes鞋擦及蜡- Sanitary supplies卫生用品- Household sundries家居用品Paper Goods纸用品- Cocktail napkins鸡尾酒餐巾纸- Napkins餐巾纸- Coasters杯垫- Placemats垫子- Menus菜单- Cocktail plastic supplies鸡尾酒塑料用品(b) Food& Beverages食品和饮品Food食品- Staples原料- Dry stores干货仓库- Canned goods罐头食品- Bottles瓶子- Chinese dried goods中式干货食品- Baked goods烘烤食品- Cold stores冷冻仓库 - Fresh fruit新鲜水果- Dairy products乳制品- Meat and meat products肉及肉类制品- Fish and shell fish鱼及贝类- Game野味- Poultry and poultry products家禽及家禽制品- Frozen products冰冻制品- Other perishables其它易腐烂食品- Gourmet foods精致食品Beverages饮料- Liquor酒精饮料- Beer啤酒- Wine葡萄酒- Mixers混合酒- Sodas碳酸饮料- Syrups果汁(c) Engineering Store工程库存Tools工具Nails and screws钉子及螺丝钉Timbers木料Paints涂料Lamp bulbs and fluorescent tubes灯泡及荧光灯管Electric wires电线Spare parts备件(d) Capital Items资本项目Furniture and fixtures家具及固定设备Office furniture and equipment办公家具及设备Machinery机械Food& Beverage Department餐饮部- China瓷器- Glass玻璃- Silver银器- Linen布草- Kitchen Utensils厨房用具8. Criteria for Raising Purchase Requisition提交采购申请单的标准(This is an additional procedure for Overseas Purchase)这是海外采购的附加程序A Purchase Requisition is prepared only for capital items and R&M spare parts not listed on the pre-printed general supply lists. It is prepared only by a Department Head and is then sent to the Purchasing Department who will obtain quotations. After this process, the requisition is passed on to the Accounts Department for budget checking. If it is approved by the General Manager, a purchase order will be made according to the requisition and will then be sent to the Director of Finance and the General Manager for final approval.采购申请单上只列明资本项目和R&M备件而不列在重新印刷的总供应品的单上。由部门主管准备采购单并提交采购部负责询价。这个程序之后，采购申请单交给会计部进行预算审核。经总经理批准后，采购订单根据申购单的要求正式实施并提交财务总监和总经理进行最后审批。l The requisition in duplicate is sent to the Purchasing Department. The second copy will be returned to the Originating Department Head after the purchase order has been prepared.申购单一式两份交给采购部。采购订单实施后，第二复本返回原部门主管。9. Iissue of Purchase Orders采购订单的配The Purchasing Department, upon receiving an approved requisition, checks the requisition for proper information.一旦收到经批准的申购单，采购部须审核申购单上的正确信息。l The vendor should be selected having regard to quality, quantity, price and desired delivery date. The terms of payment should either be against delivery, against invoice, monthly account, sight draft of Letter of Credit. The purchase order is then prepared in six copies with the proper distribution (See below).应根据品质、数量、价格和期望的发货日期选择供货商。付款采用货到付款、见发票付款、月付、即期汇票(即期信用证)。采购单一式六分并配发给相应的部门。l The purpose of the purchase order is to control purchases of merchandise. It is an authorization for the vendor to supply merchandise specified by the buyer. The contract is completed by acknowledgement or acceptance by the vendor.采购订单的目的就是为了控制商品的采购。供货商授权送采购员指定的物品。经供货商确认或承诺后可签订合同。l The Purchasing Manager is responsible for issuing purchase orders. They are to be kept in a numerical sequence and logged in a master book. They must have the Director of Finances and the General Managers signature for final approval.采购经理负责配发采购订单。采用号码顺序备案和并记录在主管工作薄。必须经财务总监和总经理的签字批准。The purchase order in six copies is distributed as follows:采购订单一式六份按如下顺序分发：Original原件 To be sent to vendor供货商2nd copy (yellow) To the budget control section then To the Accounts Payable Section for notification purchase第二联（黄色） 购货应付3rd copy（white） To the Department Head concerned or the Storekeeper第三联（白色） 有关部门主管或库管员4th copy (green) To the Receiving Section第四联（绿色） 收货部5th copy (blue) To be kept by Purchasing in supplier sequence第五联（蓝色） 采购部按供应商顺序备案6th copy (pink) To be kept in numerical sequence第六联（粉色） 采购按号码顺序备案10. Clauses in Purchase Orders采购订单的条款If hotel Purchasing Manager feels that a protection clause should be added against price fluctuation, goods delivery schedule availability and foreign exchange, these requirements should be stated on the purchase order specifically.如果酒店采购经理感到应该加上价格波动、货品发货计划和外汇的保护条款，这些要求须在采购订单上明确列明。11. Order Expediting订单推动The Purchasing Department is responsible for ensuring that the suppliers deliver the goods according to the schedule stipulated in the purchase requisition.采购部负责监督供应商按采购申购单上规定的时间计划来发货。A review of all outstanding orders, including partially filled orders, must be made monthly or more frequently as operational needs demand to expedite the delivery.应该每个月或经常性的对所有将要实行订单包括部分已经填写的订单进行回顾整理作为营运的需要以推动发货。12. Cancellation of Purchase Orders采购订单的撤销If for any reason an outstanding order must be cancelled, the Purchasing Department should notify the supplier concerned and obtain their approval for the cancellation. Cancellation penalties should be avoided, and a negative response from the supplier should be drawn to the attention of the Director of Finance who will determine the best course of action.如果酒店处于某些原因而撤消了订购单，采购部应通知供货商并获得同意方可撤销，避免供货商要求罚金。来自供货商负面的反应上报财务总监做出最好的解决方案。l If the supplier requests the hotel to cancel a confirmed order, a penalty must be sought if possible, substitute goods must be ordered and the relevant department head concerned must be notified.如果供货商要求酒店撤销已经确认的订单，可能的话，应向其追索罚金。重新订购替补品，通知相关的部门主管。13. Dealing with a Price Increase After Purchase Order Had Been Placed采购订单提交后价格上涨的处理l Should there be a price increase after a Purchase Order has been placed, the Purchasing Department should check the price of other suppliers. If the hotel is able to obtain the goods at the same quantity, quality and delivery schedule at a lower price, the original order should be cancelled and the order placed with another supplier.如果提交订购单后价格上涨，采购部要查看其他供货商的价格。如果酒店能以更低价采购到同一数量、质量与交货计划的物品，应撤消最初的定单，向其他供货商订购。l Should the hotel have to accept the price increase, issue a fresh Purchase Order to supersede the old one. Approval from the Director of Finance and the General Manager must be obtained. When submitting the new Purchase Order for approval, a note giving the reason and the old Purchase Order should be attached.如果酒店不得不接受价格上涨的事实，应发出新的订购单代替前一份。需有财务总监和总经理的批准。提交新的订购单申报批准时，应附上旧的订购单及说明理由。14. Specifications of Goods物品的规格 The Purchasing Manager, together with user department heads, has to develop a specification for all the goods the hotel purchases. This will form the basis for the description, quality, packing, etc. for the purchasing associate , and a guideline for associate receiving incoming goods.采购经理应和用户部门主管一起来制定酒店采购物品的规格。为采购员提供物品描述、质量、包装等的信息，同时供收货员收货时作为指南。Specifications should be classified in the following major categories,规格按以下主要种类进行分类：- Meat肉类- Poultry家禽- Seafood海产品- Fruit水果- Vegetables蔬菜- Dairy products乳制品- Dry store items干货产品- Household sundries and guest supplies家居杂物和宾客用品When developing specification, reference should be made to the specifications issued by authoritative institutions or Government departments.在制定产品规格时，应参考由权威部门或政府部门签发的产品规格。 3、通过活动，使学生养成博览群书的好习惯。B比率分析法和比较分析法不能测算出各因素的影响程度。C采用约当产量比例法，分配原材料费用与分配加工费用所用的完工率都是一致的。C采用直接分配法分配辅助生产费用时，应考虑各辅助生产车间之间相互提供产品或劳务的情况。错 C产品的实际生产成本包括废品损失和停工损失。C成本报表是对外报告的会计报表。C成本分析的首要程序是发现问题、分析原因。C成本会计的对象是指成本核算。C成本计算的辅助方法一般应与基本方法结合使用而不单独使用。C成本计算方法中的最基本的方法是分步法。XD当车间生产多种产品时，“废品损失”、“停工损失”的借方余额，月末均直接记入该产品的产品成本 中。D定额法是为了简化成本计算而采用的一种成本计算方法。F“废品损失”账户月末没有余额。F废品损失是指在生产过程中发现和入库后发现的不可修复废品的生产成本和可修复废品的修复费用。F分步法的一个重要特点是各步骤之间要进行成本结转。()G各月末在产品数量变化不大的产品，可不计算月末在产品成本。错G工资费用就是成本项目。()G归集在基本生产车间的制造费用最后均应分配计入产品成本中。对J计算计时工资费用，应以考勤记录中的工作时间记录为依据。()J简化的分批法就是不计算在产品成本的分批法。()J简化分批法是不分批计算在产品成本的方法。对 J加班加点工资既可能是直接计人费用，又可能是间接计人费用。J接生产工艺过程的特点，工业企业的生产可分为大量生产、成批生产和单件生产三种，XK可修复废品是指技术上可以修复使用的废品。错K可修复废品是指经过修理可以使用，而不管修复费用在经济上是否合算的废品。P品种法只适用于大量大批的单步骤生产的企业。Q企业的制造费用一定要通过“制造费用”科目核算。Q企业职工的医药费、医务部门、职工浴室等部门职工的工资，均应通过“应付工资”科目核算。 S生产车间耗用的材料，全部计入“直接材料”成本项目。 S适应生产特点和管理要求，采用适当的成本计算方法，是成本核算的基础工作。()W完工产品费用等于月初在产品费用加本月生产费用减月末在产品费用。对Y“预提费用”可能出现借方余额，其性质属于资产，实际上是待摊费用。对 Y引起资产和负债同时减少的支出是费用性支出。XY以应付票据去偿付购买材料的费用，是成本性支出。XY原材料分工序一次投入与原材料在每道工序陆续投入，其完工率的计算方法是完全一致的。Y运用连环替代法进行分析，即使随意改变各构成因素的替换顺序，各因素的影响结果加总后仍等于指标的总差异，因此更换各因索替换顺序，不会影响分析的结果。()Z在产品品种规格繁多的情况下，应该采用分类法计算产品成本。对Z直接生产费用就是直接计人费用。XZ逐步结转分步法也称为计列半成品分步法。A按年度计划分配率分配制造费用，“制造费用”账户月末(可能有月末余额/可能有借方余额/可能有贷方余额/可能无月末余额)。A按年度计划分配率分配制造费用的方法适用于(季节性生产企业)17叶予舜 二一五年六月二十六日星期五