HOTELS

MONTH END

REPORT

MANUAL
______________________
Compiled & Prepared by A.S.MOHAN
Email – mohanaries@yahoo.com Mob. 8050308235
 REFACE
You may feel, in the modern scenario all the things are available in web
site. At present IT is developing very fast and advanced computer
packages are introduced. So why we have to do the cumbersome work?
Whatever report required we can generate from the system directly.

But unfortunately, wherever I have worked, I had found,

When the hotel shifted from manual to computer, the hotel

management gave more preference and importance to guest areas like
Front Office and outlets. When other modules (Housekeeping, Stores,
Reservation, Accounts, and Telephones etc.) are readily available with
the software package either the cost factor or staff factor they restricted
to the minimum modules only. After that, if the hotel wants to upgrade
the software, either the software company couldn’t provide the system
support due to shortage of trained manpower to implement the module.

So according to my point of view,

1. Software only used for limited modules like Front Office Module
and other Outlets only.
2. Software not utilized fully or Software not installed fully
3. Trained Manpower not available or the Trainer not available to train
the staff in the Software.
4. In few hotels, all the modules are installed, and the modules are
generating en number of reports, but the concerned department Head
or Staff are not trained properly or they are not showing interest to
learn, but still they are not aware of those report system and how to
use it. But still they are doing routine work only through the system
instead of manual.
5. Now, due to the recession all are bothering about the business only
and nobody is bother about the software up gradation or
implementation.

For them only this book is useful one.

 SERVICE WITH A SMILE

A man wrote a letter to a small hotel in a Midwest town, he

planned to visit on his vacation. He wrote;

I would be very much like to bring my dog with me. He is well

groomed and very well behaved. Would you be willing to
permit me to keep him in my room with me at night?

An immediate reply came from the hotel owner, who wrote,

I have been operating this hotel for many years. In all that
time, I’ve never had a dog steal towels, bed clothes or
silverware or picture off the walls.

I’ve never had evict a dog in the middle of the night for being
drunk and disorderly. And I’ve never had a dog run out on a
hotel bill.

Yes, indeed, your dog is welcome at my hotel. And, if your

dog will vouch for you, you’re welcome to stay here, too.

From Chicken Soup for the Soul

 CONTENTS

How to use the book

Reservation

Front Office

Housekeeping

Food & Beverage Service

Food & Beverage Production

Purchases

Stores

Receiving

Accounts

Human Resources

Maintenance

Security

Conclusion
 HOW TO USE THE MANUAL
This manual talks about the significance of itself.

This book is not specialized or focused one particular function. This is

covering all the functions of the hotel from Reservation to Security.

Generally the Budget are prepared on the basis of previous year’s

performance and issued by the Accountant to the managers who are all
concerned and responsible for the results.

Normally Report is the process of envisaging that a company’s activities

confirm to its plans and that its objectives are achieved.

This Month end Report Book encompasses all the methods and procedures
which direct employees towards achieving the objectives.

Mainly, the Report system is a communication network that maintains

activities within the organization and provides the basis for corrective action
in the future.

In Few hotels all the department heads are involving in the preparation of
Budget and after that, they are mainly concentrating on the Revenue and
operation part only.

Actually, they are not having enough time to concentrate or compliment few
hours to analyze the month end Report.

This month end report can assist to compare actual and enable corrective
actions to be taken

The day to day operations are exercised by the manager. So it is essential

that, these managers are to be provided at least, once in a month with
detailed comparison of actual performance with budgeted performance.

The system provides reports, which compare with budget performance with
actual performance as known as Accounting Responsibility.
“Remember the Confidence building words:
Absolutely, Assuredly, Certainly, Definitely, Guaranteed, Obviously, Of
Course, Naturally, Positively, Sure, Without doubt”...

RESERVATION
This is the first department interact with the guest for the room reservation

Effective hotel operation depends on an efficient reservation procedure.

Reservation staff must be updated with all relevant information about the
hotel, city, sight seeing places, mode of transport etc. They are able to
respond quickly, pleasantly, accurately regarding the types of rooms,
availability of room, and tariff etc.

Monthly Report

They have to prepare three months forecast report with details like
confirmed/tentative/group booking/others, etc.

Maximize the room revenue by monitoring the room availabilities and

forecasting room revenue.

Previous month postpone bookings/ cancelled bookings /refused bookings

This report helps Sales & Marketing dept. to improve the business.

Other reports are optional to analyze the strategy.

1. Reservation Transaction Report - Format (Annexure- I)

This report summarizes, the daily reservation activity such as
addition, modification, cancellation, No shows and blocked rooms.
You can get the information from the computer itself, you have to just
fill up the details or co-ordinate with Front Office Manager and
prepare the report.

2. Travel Agent Report (Annexure – II)

This Report will help the Accounts Department to cross check and
release the payment at the earliest. Normally Accounts Department
not gives the importance to Travel Agent Commission.
ANNEXURE - I
RESERVATION TRANSACTION REPORT

DAYS SUN TUE WED THU FRI SAT

DATES
Available Room
Expected Arrival
Expected Departure
Occupied Rooms
No Shows
Cancellation
Blocked Rooms
Occupancy %

ANNEXURE - II

DATE : DAY:
TRAVEL AGENT COMMISSION
REPORT

Name of the Travel Agent

Contact Person
Phone Number
Rooms Materialised
Check - in Date
Check-out Date
No. of days
Room Tariff
Plan
Commission Offered
"Coming together is a beginning; keeping together is progress; working
together is success." ~ Henry Ford

FRONT OFFICE
Hotel performance has been based on the occupancy % or ARR (Average
Room Rate)

Are you aware rooms are highly perishable product? It cannot be stored and
sell later.

Actually, Maximum reports and information you can get it from the system.
But depends upon the hotel, how much information they are using or
utilizing.

Month end Report format (Annexure FO – I) given below:

These reports will help to

a) Identify the new market segments.
b) Identify the potential business source
c) Monitor the discount and improve the business and
profits
d) Reduce the expenses by proper planning.

Guidance to prepare the Month end Report

A. Room Revenue : This revenue you can get it from the system or
Daily Flash Report. This Net Room Revenue
after deducting discount and allowances.

Number Rooms Sold or Occupied

B. Occupancy % : ------------------------------- X 100
Available Rooms

Net Room Revenue

C. Average Room Rate : ------------------------
Number of Rooms sold/Occupied
“Obstacles are those frightful things you see when you take your eyes
off your goal”. Henry Ford.

Net Room Revenue

D. Average Person Rate : ------------------------
Number of Guest Occupied

E. Number of Complimentary Rooms :} (From E to J)

F. House Use Rooms
G. Room Cancellation
H. No Show List
I. Business Source Analysis
J. Segment wise Analysis
:} this information you can
:} get it from the system, if you
:} entered properly.
:}
:}

You can add or remove the items according to your property and priority to
prepare the reports.

Some hotels are following this system to improve the profitability or retain
the revenue. If you want workout the same

Yield Statistics: Occupancy % X Rate Achievement Factor X 100

a) Rate Achievement Factor: Average Room Rate / Average Rack Rate

b) RevPAR : Actual Room Revenue/ Number of Rooms Available

Stores Supplies: You may ask the question – Why stores cannot generate
the report. Actually speaking whatever the stores issued
to your department, not utilized /consumed fully for the
month, some stocks will be remaining in your
department. For reconciliation purpose only you are
doing this work. By this you can monitor your
department Expenses. (Annexure FO- II)
"Teamwork is the fuel that allows common people to attain uncommon
results." ~ Andrew Carnegie

How to Calculate:
Column Description
A Opening Stock
B Received from Stores
C Total = Opening Stock + Receipts
D Closing Stock
E Consumption =Total – Closing Stock
F Rate of the items per unit
G Amount = Consumption X Rate per Unit

For the Complimentary Rooms format (Annexure FO – III) attached you can
use the same format for the high discounted rooms (discount allowed above
approved level) and Other Complimentary like marriage parties, Conference
etc.

Your suggestions and comments are always welcome to improve this

manual.
ANNEXURE FO - I
MONTH END REPORT MONTH
For the Month For the Year
KEY NOTES Budget Actual Variance Budget Actual Variance
ROOM REVENUE
OCCUAPNCY %
AVERAGE ROOM RATE
AVERAGE PERSON RATE

NO. OF COMPLIMENTARY
ROOMS
HOUSE USE ROOMS

ROOM CANCELLATIONS
NO SHOW LIST

BUSINESS SOURCE ANALYSIS

AHMEDABAD SALES OFFICE

BANGALORE SALES OFFICE
CHENNAI SALES OFFICE
DELHI SALES OFFICE
KOLKATTA SALES OFFICE
MUMBAI SALES OFFICE
PUNE SALES OFFICE
TRAVEL AGENTS
HOSUR SALES TEAM
FRONT OFFICE
OTHERS
WALK IN

TOTAL

SEGMENT WISE ANALYSIS

C.V.G.R
DFIT
FFIT
GIT - D
GIT - F
WALK IN

TOTAL
 ANNEXURE FO - II
Opening Closing Consu
Printing & Stationary Units Stock Receipts Total Stock mption Rate Amount
C=
A B A+B D E=C-D F G
1 A4PAPPER Box
2 ATTENDANCE REGISTER Nos
3 BOX FILE Nos
4 CHECKOUT BILLS Nos
5 COMPUTER 80 COLUMN SHEET Nos
6 ENVELOPE COVER BIG Nos
7 LETTER PAD Nos
8 HIGHLIGHTER Nos
9 SMALL SIZE NOTE BOOK Nos
10 PLASTIC FILES Nos
11 STAPLER Nos
12 TARIFFCARD FRONT OFFICE Nos
13 TRANSPORT RQ.SLIP BOOK Nos
14 VISITING CARD Nos
15 WHITE BOARD MARKER Nos
16 GUEST COMMENTS CARD Nos
17 BAGGAGE TAG Nos
18 ENVELOPE COVER BIG Nos
19 ENVELOP COVER BIG A 4 SIZE Nos
20 KEY CARD Nos
21 NEWSPAPER BAG Nos
22 NOTE LONG SIZE Nos
23 STAPLER PIN SMALL Box
24 STAPLER BIN BIG Nos
25 KEY CARD POUCH Nos

OTHERS

WELCOME DRINKS
NEWS PAPER
MUSIC & ENTERTAINMENT

TOTAL EXPENSES FOR THE

MONTH
AVERG PER DAY EXPENSES
AVERAGE PER DAY EXPENSES
GUEST COMMENTS FEED BACK
ROOM NO A B C D
 NO. OF COMPLIMENTARY
ROOMS

Arrived Duration Arrived Departure

Sl.No Name of the Guest Designation From of Stay On On

No.
Room of Appro.
No Pax Ref. by Req. by By

Pl. Note - the above format you can use for (i) discount allowed above approved level & (ii)
Other complimentary like Marriage Party, Conference etc.
 “Cleanliness is next to Godliness” - Anonymous

HOUSEKEEPING
Housekeeping is the department ensures to maintain at its best, general
environmental of entire of property.

Now the role of housekeeper has changed rapidly with the changing of
times. A part from cleaning, maintenance and upkeep of the property, they
are taking care of quantity control, cost control and even some extent to play
the role of Guest relation executive.

For that, this month end report will help to concentrate the cost control and
reduce the expenses and increase its department contribution along with the
Front Office.

You are aware of that; you have to take the month end inventory of the
linen, Cutlery, crockery & uniform pertaining to your department in the
presence of some representative from the Accounts Department.

Generally speaking the Housekeeping major operational expenses are:

1. Printing & Stationary

2. Guest Complimentary / Amenities
3. Guest supplies
4. Cleaning Supplies

In this, according to your hotel system you can add or remove the items
under each head and find out the cost per day, per room, per guest.

This will help you to monitor your expenses.

“There are two fatal errors that keep great projects from coming to
life: 1. Not finishing
2. Not starting” Buddha

Guide lines to prepare the Month end Report:

Stores Supplies: You may ask the question – Why stores cannot generate
the report. Actually speaking whatever the stores issued to
your department, not utilized /consumed fully for the
month, some stocks will be remaining in your department.
For reconciliation purpose only you are doing this work.
By this you can monitor your department Expenses.
(Annexure HK – I)

How to Calculate:
Column Description
A Opening Stock
B Received from Stores
C Total = Opening Stock + Receipts
D Closing Stock
E Consumption =Total – Closing Stock
F Rate of the items per unit
G Amount = Consumption X Rate per Unit

Why we have to segregate the items group wise like Printing & Stationary,
Guest Supplies, Cleaning Supplies, Guest Amenities/Complimentary.

This will help you to identify in which group, our expenses is more.

Total Consumption Value

To find the Average per day cost. = --------------------------------
Number of days

Total Consumption Value

To find the Average per room cost. = --------------------------------
Number of rooms occupied
“Every minus is half of a plus, waiting for a stroke of vertical
awareness” – Alan Cohen

Total Consumption Value

To find the Average per guest cost. = --------------------------------
Number of guest occupied

Total Consumption Value

To find the % to Net room Revenue = -------------------------------- X 100
Net Room Revenue

The Number of days is the actual days of the month

The Rooms occupied details you can get from the Front Office

The Guest Occupied details you can get from the Front Office

The Net room Revenue you can get it from the Front Office.

Key Data Report (Annexure HK – II)

This report gives you detailed information about your department’s

performance.

LAUNDRY & MINIBAR

Some hotels are having In House Laundry and Mini Bars .The revenue will
be accounted under M.O.D (Minor Operating Department). But the expenses
are to be controlled by your department.
“A person must be big enough to admit his mistakes, smart enough to
profit from them, and strong enough to correct them”

LAUNDRY

You have to monitor and control the laundry chemicals and keep the track of
the consumption and prepare the report and submit to accounts department.
You have to maintain the minimum stock of the same and whenever
required you have to raise the Purchase Requisition and handover to
Purchase Department to procure the same.

To identify the laundry cost, the formula given below: (Annexure HK- III)

MINI BAR

You have to monitor and control the Mini Bar items and keep the track of
the consumption and prepare the report and submit to accounts department.
You have to maintain the minimum stock of the same and whenever
required you have to raise the Purchase Requisition and handover to
Purchase Department to procure the same.

For the calculations, I had given a format for the same. (Annexure – IV)

I hope by this exercise you will become familiar and the next year
Housekeeping budget you can prepare yourself.

Your suggestions and comments are always welcome to improve this

manual.
 ANNEXURE HK - I
HOUSEKEEPING
MONTH END REPORT

Opening Closing
PRINTING & STATIONARY Balance Receipt Total Stock Consumed Rates Amount
A B C= A+B D E=C-D F G
1 CELLOTAPEWHITE Roll
2 CELLOPHANE SHEETS Nos
3 ERASER Nos
4 FEVI STICK Nos
5 LETTER PAD Nos
6 SMALL SIZE NOTE Nos
7 PENCIL Nos
8 PERMANENT MARKER Nos
9 ROOM SCRIBBLING PAD Nos
10 RUBBER BAND Nos
11 SOAP STICKER Nos

Total Value

Opening Closing
GUEST COMPLIMENTARY Balance Receipt Total Stock Consumed Rates Amount
A B C= A+B D E=C-D F G
1 MINERAL WATER 1000ML Nos
NESCAFE COFFEE
2 POWDER Pkts
3 TEA BAG TAJMAHAL Kgs
4 PLASTIC CONTAINERS Nos
5 SUGAR FREE Kgs
6 DAIRY CREAMER Nos

Total Value
 Opening Closing
GUEST SUPPLIES Balance Receipt Total Stock Consumed Rates Amount
A B C= A+B D E=C-D F G
1 DENTAL KIT Nos
2 DUST PAN Nos
3 WE CARE KIT Nos
4 SHAVING KIT Nos
5 COMB Nos
6 COCONUT OIL(H.KPING) Nos
7 GUEST BATH CHEPAL Nos
8 LOTION Nos
9 MATCH BOX Nos
10 SEWING KIT Nos
11 SHAMPOO Nos
12 SHOWER CAP Nos
13 SHOE SHINE STRIP Nos
14 SOAP Nos
15 TOILET ROLL Nos

Total Value

Opening Closing
CLEANING SUPPLIES Balance Receipt Total Stock Consumed Rates Amount
A B C= A+B D E=C-D F G
1 MOP REFILL Nos
2 NYLON SCRUB Pkts
3 PHENYL Ltrs
4 SCOTCH BRITE Nos
5 SOFT CARE / LEVER PLUS Kgs
6 SPRAY GUN Nos
7 SUMA INOX D7 Ltrs
8 SLURRY Kgs
9 SOFTBROOM Nos
10 CLEANING CLOTH Nos
11 TASKI R1 Ltrs
12 TASKI R2 Ltrs
13 TASKI R5 Ltrs
14 TASKI R6 Ltrs
15 TASKI R9 Ltrs
16 TOLIET BURSH Nos
17 TASKI R4-SHINEUP Ltrs
18 TASKI SPIRAL Ltrs
19 T BRUSH Nos
20 VIM LIQUID Bott
21 VIM POWDER Pkts
22 GARBAGE BAG Nos
23 WIPER Nos

Total Value
LAUNDRY REVENUE & EXPENSES For The Month For The Year
ADD ; COMPLIMENTARY LAUNDRY
TOTAL LAUNDRY REVENUE
NO. OF LAUNDRY SERVICED
NO. OF PRESSING RENDERED
AVERGAE LAUNDRY REVENUE PER DAY
NUMBER OF ROOMS OCCUPIED
NUMBER OF GUEST OCCUPIED
AVERGAE LAUNDRY REVENUE PER ROOM
AVERAGE LAUNDRY REVENUE PER GUEST
FLOOR LINEN EXPENSES (ANNEXURE I)
STAFF UNIFORM EXPENSES (ANNEXURE - III)
FRONT OFFICE UNIFORM
HOUSEKEEPING UNIFORM
F & B SERVICE UNIFORM
F & B PRODUCTION UNIFORM

PERCENTAGE OF OCCUPANCY
NUMBER OF ROOMS SOLD
NUMBR OF COMPLIMENTARY ROOMS
NUMBER OF GUEST
AVERAGE FLOOR LINEN EXPENSES PER DAY
AVERAGE FLOOR LINEN EXPENSES PER ROOM
AVERAGE FLOOR LINEN EXPENSES PER GUEST

F & B LINEN EXPENSES (ANNEXURE - II)

AVERAGE F & B LINEN EXPENSES PER DAY

TOTAL GUEST SUPPLIES EXPENSES (ANNEXURE -IV)

TOTAL CLEANING SUPPLIES EXPENSES (ANNEXURE -V)
TOTAL STATIONARY CONSUMPTION EXPENSES (ANNEXURE - VI)
MINI BAR SALES
KEY NOTES
AVERAGE GUEST SUPPLIES PER DAY
AVERAGE GUEST SUPPLIES PER OCCUPIED ROOM
AVERAGGE GUEST SUPPLIES PER OCCUPIED GUEST
GUEST SUPPLIES % TO NET ROOM REVENUE
AVERAGE CLEANING SUPPLIES PER DAY
AVERAGE CLEANING SUPPLIES PER OCCUPIED ROOM
AVERAGGE CLEANING SUPPLIES PER OCCUPIED GUEST
CLEANING SUPPLIES % TO NET ROOM REVENUE
AVERAGE PRINTING & STATIONARY PER DAY
AVERAGE PRINTING & STATIONARY PER OCCUPIED ROOM
AVERAGGE PRINTING & STATIONARY PER OCCUPIED GUEST
PRINTING & STATIONARY % TO NET ROOM REVENUE
AVERAGE GUEST COMPLIMENTARY PER DAY
AVERAGE GUEST COMPLIMENTARY PER OCCUPIED ROOM
AVERAGGE GUEST COMPLIMENATRY PER OCCUPIED GUEST
GUEST COMPLIMENTARY % TO NET ROOM REVENUE
“Look here, Steward, if this is coffee, I want tea: but if this is tea,
than I wish for coffee”

FOOD & BEVERAGE SERVICE

You are the next major revenue generating department in the hotel after the
Rooms Department (Front Office and Housekeeping).

You have to prepare the month end report to update your department
information and increase the productivity.

In this maximum reports, your software can generate.

These reports help you to analyse the performance of your department.

The outlets you can modify according to your hotel structure.

You have to monitor the supplies your to your outlet. For Example,

i) Guest Supplies/Paper Supplies

i) Printing & Stationary

You have to take the monthly inventory for the cutlery, crockery &
glassware items and ensure some representative from the Accounts
department.

Other Reports

A. Consolidated Sales Report

B. Cover Analysis Report
C. Item wise Sales Report
i) Fast Moving items
ii) Slow moving items
iii) Non moving items
D. F & B Stores Supplies Report
i) Printing & Stationary
ii) Guest Supplies
iii) Paper Supplies/ Disposable supplies.
“If you are not fired with enthusiasm, you will be fired with
enthusiasm”. – Vince Lombardi.

A. Consolidated Sales Report.

This information you can generate from your system for
the actual sales, Budget Sales, Variance as per format
shown. (F & B Annexure – I)

B. Cover Analysis Report.

From the software you can generate the Cover Analysis

Report outlet wise, section wise, etc. if you enter the
details properly. Otherwise you have to update by
manually in the register or Excel file. For APC (Average
per Cover) you have to give the importance to ensure the
pax written properly. Then only you can get the exact
picture. Tea/Coffee sales added and adjusted to the
regular APC value. But normally due to non availability
of the trained staff, you have to recruit the new staff and
train him and explain the importance of the APC. Then
only it is useful. (F & B Annexure – II)

C. Items wise Sales Report

After analyzing the report you will come to know, what

the items movement is.
This report will help you to modify your menu according
to the movements of the items.

For the month you have to identify the followings:

1. Fast moving items

2. Slow moving items
3. Non moving items

If your software package supports, you can generate the

above reports and high light the important items only
instead of generating the entire report.
(F & B Annexure – III)
“Consider that people are like tea bags. They don’t know their own
strength, until they get into hot water - Don McKinnon”

D. F & B Stores Supplies Report (F & B Annexure – IV)

i) Printing & Stationary

ii) Guest Supplies
iii) Paper Supplies/ Disposable supplies.

Stores Supplies: You may ask the question – Why stores cannot generate
the report. Actually speaking whatever the stores issued
to your department, not utilized /consumed fully for the
month, some stocks will be remaining in your
department. For reconciliation purpose only you are
doing this work. By this you can monitor your
department Expenses.

This report you can be prepared the outlet wise after that
you can add all together and get the amount of
consumption.

How to Calculate:
Column Description
A Opening Stock
B Received from Stores
C Total = Opening Stock + Receipts
D Closing Stock
E Consumption =Total – Closing Stock
F Rate of the items per unit
G Amount = Consumption X Rate per Unit

Why we have to segregate the items group wise like Printing & Stationary,
Guest Supplies, Cleaning Supplies, Guest Amenities/Complimentary.

This will help you to identify and monitor the expenses.

“A good friend who points out mistakes... is to be respected as if he
revealed a secret of hidden treasure” - Buddha

E. Key Data Summary (F & B Annexure – V)

Total Consumption Value

To find the Average per day cost. = --------------------------------
Number of days.

Total Consumption Value

To find the % to Net F & B Rev. = ------------------------------- X 100
Net F & B Revenue

Your valuable comments and suggestions always welcome to improve the

manual.
 F & B Annexure - I
MONTH
Sl. No. CONSOLIDATED SALES REPORT For the Month For the Year
Budget Actual Variance Budget Actual Variance
Food Sales
1 Restaurant - I
2 Restaurant - II
3 Room Serice
4 Bar
5 Banquet
6 Plan slaes

Total Food Sales

Beverage Sales
1 Restaurant - I
2 Restaurant - II
3 Room Serice
4 Bar
5 Banquet
6 Plan slaes
Total Beverage Sales

Total F & B Sales

F & B Annexure - II
MONTH
Sl. No. COVER ANALYSIS REPORT For the Month For the Year
Budget Actual Variance Budget Actual Variance
Food Covers
1 Restaurant - I
2 Restaurant - II
3 Room Serice
4 Bar
5 Banquet
6 Plan Covers

Total Food Covers

Beverage Covers
1 Restaurant - I
2 Restaurant - II
3 Room Serice
4 Bar
5 Banquet
6 Plan Covers
Total Beverage Covers

Total F & B Covers

 F & B Annexure - III

ITEMS WISE SALES

REPORT

Fast Moving Itmes

Sl.
No. Item Name Qty. Amount
1
2
3
4
5
6
7
8
9
10
11
12
Slow Moving Itmes
Sl.
No. Item Name Qty. Amount
1
2
3
4
5
6
7
8
9
10
11
12
Non Moving Items
Sl.
No. Item Name
1
2
3
4
5
6
7
8
9
10
11
 F & B Annexure - IV

F & B STORES SUPPLIES REPORT

OUTLET NAME :
Sl. Opening Closing
No. PRINTING & STATIONARY Unit Balance Receipt Total Stock Consumed Rates Amount
C=
A B A+B D E=C-D F G
1 BILL ROLL Nos.
2 BOT THUNDER Nos.
3 RIBBON PRINTER Nos.
4 STAPLER PIN SMALL Nos.
5 CARTRIDGE EPSON Nos.
6 CELLOTAPEWHITE Nos.
7 CHART PAPER Nos.
8 CUP N UP KOT Nos.
9 CUP N UPFEEDBACKBOOK Nos.
10 DOUBLE SIDE TAPE Nos.
11 FEVI STICK Nos.
12 NOTE LONG SIZE Nos.
13 SMALL SIZE NOTE Nos.
14 PENCIL Nos.
15 SPRING FILE Nos.
16 THUMP PIN BIG Nos.

Total Printing & Stationary Items

Consumption

Sl. Opening Closing

No. GUEST SUPPLIES Balance Receipt Total Stock Consumed Rates Amount
C=
A B A+B D E=C-D F G
1 TEA BAG TAJMAHAL Kgs
2 AMUL LITE Box
3 BUTTER CHIPLET Box
4 DEMERERA SUGAR Nos
5 DABUR HONEY Bott
6 MARGARIN CHIPLET Box
7 SUGAR SACHET Kgs
8 SUGAR FREE Kgs
9 SWEET SUPARI Kgs
10 SWEET SOMBU Kgs
11 VINIGAR Kgs
12 CHILLYSAUCE Bott
13 MIXED FRUIT JAM Box
14 JEERA MASALA Bott
15 TOMATO KITCH UP Bott
16 SOYA SAUCE (800G) Bott
17 TO0MATOSAUCE Bott
 18 JAM CONTAINERS Nos

Total Guest Supplies Items

Consumption

Sl. Opening Closing

No. DISPOSABLE ITEMS Unit Balance Receipt Total Stock Consumed Rates Amount
C=
A B A+B D E=C-D F G
1 CAKE BOX Nos
2 DISPOSABLE FORK Nos
3 DISPOSABLE SPOONS Nos
4 DONNAS Nos
5 GLASS COVER Nos
6 CLEAN WARP Nos
7 NAPKIN Nos
8 PARCEL CONTAINER 1000 Nos
9 PAPER GLASS 200ML Nos
10 PAPER GLASS 100 ML Nos
11 PARCEL CONTAINER 250 Nos
12 PARCEL CONTAINER 500 Nos
13 PARCEL CONTAINER 100 Nos
14 SAND WITCH CONTAINERS Nos
15 SILVER FOIL Nos
16 STIRRER STICK Nos
17 TEA SPOON DISPOSABLE Nos
18 STRAW Nos
19 TOOTH PICKS Pkts
Total Disposable Items Consumption

F & B Annexure - V
KEY DATA SUMMARY
For the Month For the Year
Sl.
No. Details Value Value
1 Average Printing & Stationary Consumption Per Day
2 Average Printing & Stationary Consumption Per Cover
Printing & Statioanry Consumption % to Ner F & B
3 Revenue
4 Average Guest supplies Consumption Per Day
5 Average Guest Supplies Consumption Per Cover
6 Guest Supplies Consumption % to Ner F & B Revenue
7 Average Disposable items Consumption Per Day
8 Average Disposable Items Consumption Per Cover
9 Disposable items Consumption % to Ner F & B Revenue
10 Food Revenue % to F & B Revenue
11 Beverage Revenue % to F & B Revenue
GUEST COMMENTS FEED BACK
ROOM NO A B C D
“Hot on Sunday, Cold on Monday, Hashed on Tuesday, Minced on
Wednesday, Curried on Thursday, Broth on Friday, Cottage Pie on
Saturday” – Dorothy Hartley

FOOD & BEVERAGE PRODUCTION

I knew this is difficult task. But it will help to bring down your food cost and
other expenses and improve the performance and increases your department
contribution.

Wastage/spoilage report to be prepared daily basis and forwarded to F & B

Controller.

Check the wastage to ensure no saleable portion is neglected.

Month end wastage report to be prepared and reviewed in amount and in

percentage and ensure that the wastage is reasonable.

During buffet Break fast/Lunch/Dinner sessions, you have to maintain a

register on daily basis and enter the portions of items prepared and refilled
and returned after the session. See Annexure – I F & B (P)

In this task F & B Service staff and F & B controller will be co-ordinate
while closing the buffet counter every session.

The same to be followed for the banquet service also.

Every day kitchen closing stock to be taken and handover to F & B

Controller, If it is not possible at least once in a month you have to do the
exercise then only your food cost will reflect the correct amount.

Ensure proper portion control to be implemented and exercised.

Every six month once recipe cost and menu cost to be reviewed by Head
Chef.

Whether free pouring like milk, oil etc., is monitored properly.

Perform yield test for high cost items to ensure the actual utilization.
 DAILY DISCRPENCIES REGISTER

Kitchen
Supplier Rep. Stores/Purchase
Date Supplier Name Items Qantity Remarks Sign Sign Rep. Sign
 ANNEXURE - I F & B (P)
BUFFET CONTROL SHEET
Date:
Pick
Session Time up Return
Portions F&B F&B Kitchen
Sl. Prepare Rep Controll Rep.
No Description d Added Returned sign er Sign Sign Remarks
“The basic difference between an ordinary man and a warrior is that, a
warrior takes everything as a challenge, while an ordinary man takes
everything either as a blessing or a curse”. Duo Juan

STORES
The main reason, cash is converted as stock and kept in the stores. You are
having the responsibility and accountability for each and every item. So you
have to justify the purchases or indented during the month. To monitor the
fund, to avoid the unnecessary money block and space block in the stocks,
this report helps to you.

You have to prepare

(i) Month end Food Cost Reconciliation Report,
(ii) Month end Beverage Cost Reconciliation Report
(iii) Month end Tobacco Cost Reconciliation Report

Format – Stores Annexure –I

You may think F & B Controller is preparing the Food cost/ Beverage
Cost/Tobacco Cost. Why I have to prepare the same.

Some times due to emergency, some items bought and handed over to
kitchen/Bar for the banquet function or some other purposes.

This may be brought your notice after some days. So, you have to prepare
the reconciliation statement every month end.

For this report you can take the assistance from F & B Controller and
prepare the same.

Secondly, Purchase Reconciliation Report.

Format – Stores Annexure - II

Every month end you have to take the inventory of all the items and
reconcile with the Purchase Reconciliation Statement.

This report can be prepared by either the stores / accounts payable asst.
“Hope, confidence and joy of living come from believing there’s
something good waiting for you around every corner”

Stores Analysis Report.

Format – Stores Annexure - III

Inventory value is the stock value of the particular group items.

Number of days Inventory in Hand = Average Inventory (divided by)/Cost

of issue/consumption per day
Consumption/issue.

Average Inventory = Opening Stock + Closing Stock (divided

by)/ Two (2)

Cost of Consumption per day = Value of goods consumed or issued

(Divide by)/ Number of Days.

Month end Report – Stores Annexure - IV

In the month end you have to high light the Non – moving items, nearer
expiry items, high price variation items, Non available items and anything if
you feel importance.

Your valuable comments and suggestions always welcome to improve the

manual.
 “Attitude is a little thing that makes a big difference.”

RECEIVING
You are responsible for receiving the goods on behalf of the hotel;
ultimately cash is converted as goods. You ensure all the receipts are
verified against the purchase order as per the standard and specifications.
You have to involve security to check the quantity and involve the
concerned department representative to ensure the quality.

After receiving you have to prepare the Daily Goods Receiving Note. Ensure
the bills are duly stamped and signed by Security Staff, Concerned Dept.
Representative and you and forwarded

You have to maintain a discrepancy register;(Annexure – I) when ever any

discrepancy happened in the quality or specification while receiving the
material from the supplier it should be noted in that and duly signed by the
supplier, storekeeper/purchase Executive and the concerned dept.
representative and yourself.. Then only in the month end we can negotiate
the supplier for the discrepancies during the month and try to reduce the
rates or improve the supply quality.

During the month end you can assist stores for the month end inventory and
other reports whatever possible by you.

Your valuable comments and suggestions always welcome to improve the

manual.
 MONTH END REPORT

MONTH END FOOD COST

RECONCILIATION REPORT GUIDE LINES

A Opening Stock Stores Stock + Kitchen Stock

ADD : Purchases During the
B Month
Cash Purchases
Credit Purchases
LESS : Goods Returned to
C Suppliers
D Total Stock Value
E LESS : Closing Stock Stores Stock + Kitchen Stock
F Consumption for the Month
G LESS : TRANSFERS
Cost price/Food cost % can be
a) Non - chargeable KOT's considered
b) Staff Cafeteria Actual Transfer Value
Juices used in Bar for
c) Kitchen to Bar Cocktail/Complimentary Snacks
d) House Use For Complimentary
e) Spoilage/Wastage On spoilage/wastage Report Basis
G LESS :Total Transfers
H ADD : TRANSFERS
Wine, Brandy issued to kitchen for
a) Bar to Kitchen cooking
For emergency it may happen
b) Cafeteria to Kitchen sometime
Beverages given complimentary along
c) Set Menu/Banquet Soft Drinks with food
H ADD :Total Transfers
I NET FOOD COST
J NET FOOD SALES
K FOOD COST %

MONTH END BEVERAGE

COST RECONCILIATION
REPORT GUIDE LINES

A Opening Stock Cellar Stock +Stores Stock + Bar Stock

ADD : Purchases During
B the Month
Cash Purchases
Credit Purchases
LESS : Goods Returned to
C Suppliers
D Total Stock Value
E LESS : Closing Stock Cellar Stock +Stores Stock + Bar Stock
F Consumption for the Month
G LESS : TRANSFERS
 a) Non - chargeable KOT's Cost price/Bev. cost % can be considered
Wine, Brandy issued to kitchen for
b) Bar to Kitchen cooking
c) House Use For Complimentary
d) Set Menu/Banquet Soft Beverages given complimentary along
Drinks with food
e) Wastage/Breakage On Wastage/Breakage Report Basis
G LESS :Total Transfers
H ADD : TRANSFERS
Juices used in Bar for
a) Kitchen to Bar Cocktail/Complimentary Snacks

H ADD :Total Transfers

I NET BEVERAGE COST
J NET BEVERAGE SALES
K BEVERAGE COST %

MONTH END TOBACCO

COST RECONCILIATION
REPORT GUIDE LINES

A Opening Stock Stores Stock + Bar Stock + Outlet Stock

ADD : Purchases During
B the Month
Cash Purchases
Credit Purchases
LESS : Goods Returned to
C Suppliers
D Total Stock Value
E LESS : Closing Stock Stores Stock + Bar Stock + Outlet Stock
F Consumption for the Month
G LESS : TRANSFERS
a) House Use For Complimentary
b) Wastage/Spoilage On spoilage/wastage Report Basis
G LESS :Total Transfers
H NET TOBACCO COST
I NET TOBACCO SALES
J TOBACCO COST %
STORES ANALYSIS REPORT

Food Inventory Value in hand

No. of days Food Inventory In Hand
Beverage Inventory In Hand
No. of days Beverage Inventory In Hand
Cigarette Inventory in Hand
No. of days Cigarette Inventory In Hand
Guest Supplies Inventory In
hand
No. of days Guest Supplies Inventory In Hand
Cleaning Supplies Inventory In hand
No. of days Cleaning Supplies Inventory In Hand
Printing & Stationary Inventory In Hand
No. of days Printing & Stationary Inventory In Hand

MONTH
Purchase Reconciliation Statement
Last This
Month Month
Opening Stock Amount Amount

Guest Supplies
Cleaning Supplies
Printing & Statioanry
Paper Supplies

Total Value
ADD
Purchases During the month

Guest Supplies
Cleaning Supplies
Printing & Statioanry
Paper Supplies

Total Value
LESS:
Closing Stock
Guest Supplies
Cleaning Supplies
Printing & Statioanry
Paper Supplies

Total Value
Consumption for the month
Guest Supplies
Cleaning Supplies
Printing & Statioanry
Paper Supplies

Total Value

Department wise Distribution

Front Office
House Keeping
Food & Beverage Service
Food & Beverage Production
Kitchen Stewardering
Staff Canteen
Repair & Maintenance
Sales & Marketing
Accounts & Administration

Total Value

Average per day value Consumption

"Learning is a lifetime process, but there comes a time when we must
stop adding and start updating." ~~~ Robert Brault

ACCOUNTS & ADMINISTRATION

Financial Accounting Concerned with the Profit & Loss Account, Balance
Sheet, and fund flow, cash flow etc., mainly for the external parties outside
the organizations.

Cost Accounting is concerned with cost accumulation for stock valuations

and meets the requirements of external reports.

Management accounting relates t the provision of appropriate information

for people within the organization to help them make better decision.

Management requires information quickly if it is to act on it. Consequently

Management reports on various activities may be prepared at daily, weekly
and monthly basis.

In the hotels month end Profit & Loss Account prepared by accounts
department by collecting various information from the entire department.

Normally it is called Report Back.

Other important MIS Reports are

1. Key Data Report

2. Statutory Payment Report
3. Statutory Returns Report

In some hotels ESI, EPF returns are prepared and submitted by either HR
Department or Consultants.

Out of the routine work, you are having special assignments like Insurance,
Licenses Renewal, etc. In some hotels HR department assist the
administration work like license renewal and statutory formalities.(Format I)

But end of the day you should aware of all the formalities and procedures.

This report will give you the glimpses of the performance of your hotel.
 MONTH END REPORT

KEY DATA REPORT MTD YTD GOLY

BUDGET ACTUAL VARIANCE BUDGET ACTUAL VARIANCE %
NET REVENUE
GOP
GOP % TO Net Revenue
Room Nights sod
ARR
Occupancy %

REVPAR

RATIOS
Net Revenue to Net Room Revenue
Net Revenue to Net F & B Revenue
Net Revenue to Net MOD Revenue
Net Room Revenue to Net F & B Revenue

Room cost per Occupied room

Room cost Per day
Food cost %
Bar Cost %

Total Outstanding
Average collection Period
 STATUTORY PAYMENT REPORT
For the
Month Remitted On
1 TDS - PAYMENTS
2 Service Tax
3 Provident Fund
4 Employee State Insurance
5 Luxury Tax
6 Value Added Tax
7 Professional Tax
8 Other Payments - if any,

STATUTORY COMPLIANCES For the Submitted

REPORT month On
1 Luxury Tax Return
2 VAT Return
3 EPF Return
4 ESIC Return
5 TDS Return
“Let me have the best solution worked out. Don’t argue the matter.
The difficulties will argue for themselves” Winston Churchill

HUMAN RESOURCES
The Human resources are the company’s most important asset, Called
Human capital: The collective knowledge, skills and abilities of an
employee.

Every employee must therefore be willing to: 1) learn; 2) communicate; 3)

be disciplined; 4) get involved; and 5) change in order to maximize gains..
Management must also be able to support by motivations, rewards, and
incentives to encouraging all employees to contribute in their own ways.

Talent management: Broadly defined as the implementation of an

Integrated strategies or systems designed to increase workplace productivity
by developing improved processes for attracting, developing, retaining and
utilizing people with the required skills and aptitude to meet current and
future business needs

COLA (cost-of- living adjustment): Pay adjustment given to employees

regardless of their performance or company profitability; usually linked to
inflation; also referred to as a standard percent rise.

Human resource (HR) audit: A formal research effort that evaluates the
current state in an organization.

This month end report will help you to analysis and understand the
consequence of your department activities.

Your valuable comments and suggestions always welcome to improve the

manual.
 MONTH END REPORT
No
Sanctioned Actual Recruitment Termination Resigned Intimation
Department wise Manpower
Strength
Rooms
Food & Beverage
Admin & General
Marketing
Repair & Maintenance
Health club
Training

Total

Department wise Manpower Cost MTD YTD

BUDGET ACTUAL VARIANCE BUDGET ACTUAL VARIANCE
Rooms
Food & Beverage
Admin & General
Marketing
Repair & Maintenance
Health club
Training

Total
MTD YTD
Department wise PTER Expenses BUDGET ACTUAL VARIANCE BUDGET ACTUAL VARIANCE
Rooms
Food & Beverage
Admin & General
Marketing
Repair & Maintenance
Health club
Training

Total
MTD YTD
Total Manpower Cost BUDGET ACTUAL VARIANCE BUDGET ACTUAL VARIANCE
Rooms
Food & Beverage
Admin & General
Marketing
Repair & Maintenance
Health club
Training

Total

MTD YTD
Department wise Manpower Days
Cost BUDGET ACTUAL VARIANCE BUDGET ACTUAL VARIANCE
Rooms
Food & Beverage
Admin & General
Marketing
Repair & Maintenance
Health club
Training

Total

ANALYSIS MTD YTD

BUDGET ACTUAL VARIANCE BUDGET ACTUAL VARIANCE
TOTAL MANPOWER STRENGTH
TOTAL MANPOWER COST (Incl.
PTER)
Average Manpower cost Per Staff
Average Manpower cost per day
Total Manpower cost % to Net
Revenue
“Remarkable performance moves us to act, makes us feel good, causes
us to laugh and stimulate us to think”

MAINTENANCE
You are the one of the main department to upkeep the hotel image.

The right and effective maintenance has a direct relation with cost control
and effective operation.

You have to prepare the utilities report, (Heat, Light & Power) to justify the
consumption of electricity, Diesel & Water which are essential in the hotel
day to day operation.

Try to install sub meters wherever it’s required to control the cost.

As per the norms of the hotel industry 6% of the Revenue provided for the
Repair & Maintenance.

By ensuring proper routine maintenance, preventive maintenance and

Annual Maintenance contract you can monitor your department cost.

LPG Cylinders are maintained by your department, whenever you are

receiving and returning the cylinders to be weighed and entered in the
register. In the month end you have to take the inventory of the available gas
cylinders and that should be deducted from the purchases and opening stock.

Your valuable comments and suggestions always welcome to improve the

manual.
 MONTH END REPORT MONTH

MAINTENANCE DEPARTMENT FOR THE MONTH FOR THE YEAR

ELECTRICITY CHARGES UNITS AMOUNT UNITS AMOUNT

UNITS GENERATED - METER I
UNITS GENERATED - METER II

TOTAL COST
AVERAGE PER DAY COST
AVERAGE PER OCCUPIED ROOM
COST
DIESEL
LTRS. CONSUMED - GENSET I
LTRS. CONSUMED - GENSET II
TOTAL COST

AVERAGE PER DAY COST

AVERAGE PER ROOM COST

DIESEL
LTRS. CONSUMED - BOILER I
LTRS. CONSUMED - BOILER II

TOTAL COST

AVERAGE PER DAY COST

AVERAGE PER OCCUPIED ROOM
COST

ELECTRICITY CONSUMPTION
DETAILS
RECEPTION
GARDEN & STREET LIGHT
BAR & PUB
VEG A/C
KITCHEN EXHAUST
CHILLER PLANT
COLD ROOM
LAUNDRY EQUIPMENT

WATER
KL CONSUMED
AVERAGE PER DAY COST
AVERAGE PER OCCUPIED ROOM
COST
KL CONSUMED - LAUNDRY
AVERAGE PER DAY COST
AVERAGE PER OCCUPIED ROOM
COST
L.P.G CONSUMPTION

OPENING STOCK
ADD ; PURCHASES
TOTAL
LESS : CLOSING STOCK
CONSUMPTION
“Instead of thinking about where you are, think about where you want
to be. It takes twenty years of hard work to become an overnight
success”.

SECURITY
The Security in the hotel industry is great concern for the hotel management.
The security department is not limited to prevent the theft and trespassing.

They are taking care of the hotel property, staff, as well as the guest
whenever required.

They are also having additional responsibilities like first aid, fire fighting
etc. Now day’s hotels are appointing ex service man/Ex. Police Officials as a
Security Office and report thro ‘HR Manager to General Manager.

But as Accounts Department concern about the reports for the pending
Returnable Gate Passes in the month end. (Format Given)

Your valuable comments and suggestions always welcome to improve the

manual.
 RETURNABLE GATE PASS -
PENDING DETAILS MONTH

Gate To be
Pass Sent Returned Taken Remark By concern
No. Particulars Qty. On On By Dept. HOD.

Checked
Prepared By By HOD Sign
 “Now that, my house has been burned down, I have a better view of
the sky” - Zen saying..

Conclusion
This manual has been compiled and prepared from the experience and the
sources. Proper care has been taken to ensure the accuracy of the
information in this manual. But it is possible that errors may still be
occurred.

Your valuable comments and criticize are always welcome.

Basically, I am from the Accounts and Administration functions in the hotel

industry, having more than 20 years experience.

Mainly I discussed about the interdepartmental function related with

Accounts department. But sometimes, you may think, I exceeded the limit. If
you feel so, I am sorry for that.

But I am respecting your valuable comments and ideas to improve this

manual.

Thanks

A.S.MOHAN