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How is restaurant controller unscrambled " in the round budget "
From;    Author:Stand originally
The development of industry of our country hotel has more than 20 years, but below the case that inchoate meal merchant wants to be in planned economy, restaurant is right estimated know or blur quite, perhaps say some restaurant are done not have at all estimated concept, more do not talk to go up strengthen budgetary management. 80 time are prime, the mode infuse that group of foreign restaurant management infiltrates the ability after China manages restaurant budget slowly arrives in the theory of restaurant management, but just also be in a few old hotel. Although management of interiorly of our country restaurant and cost command a respect these year also accumulated a lot of valuable experience, if be opposite,business accounting of sector account, business point, charge puts in buccal management 's charge to wait, a lot of restaurant also undertook plan and estimated work out, but these and the overall budget that we say

Administration still is occurring very big difference.

Want to regard overall budget management as a kind to manage a mechanism

Saying overall budget government is mechanism of a kind of government, it is to show overall budget must adopt target of budget of restaurant of 3 process general perforative go down, namely: The first process is: Estimated work out, collect, make known to lower levels; The 2nd process is: Carry out with adjust; The 3rd process is: Evaluate the management with assessment. These 3 processes are short of cannot form closed circuit of a budgetary management. These 3 processes still have program development, harmonious action, communication understanding, control to manage the action that waits for a respect with incentive outstanding achievement. The course that overall budget runs, make clear restaurant namely the task of overall mission or target and branch or target, discovery is problem, harmonious effort, ceaseless improved process. Can see from this, the prerogative of ministry of finance affairs of budgetary management neither also is not the patent of financial department, restaurant always is coordinated of whole operation system and cooperate however, the flaw on any branch or link will affect restaurant comprehensive estimated carry out, affect the development of restaurant possibly then. Estimated during work out and administration also showed it is certain to be in inside restaurant management layer is right the expectation of all branches, all employee and requirement.

The affirmatory report market that overall budget carries an end on one hand is right the requirement of restaurant, make restaurant management and current market mechanism are received relatively, restaurant on the other hand interior management, in-house organization reachs his to run mechanism photograph to join, pass responsibility center (departmental door and profit center and cost center) of target of budget of affirmatory, annual decompose with fulfil, the budget is adjusted with executive assessment, reflect the meet an emergency that restaurant asks to the market and measure, the position in mirrorring restaurant to compete in the market.
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