3. Financial management regulations for enterprise canteens

The regulation on financial management of enterprise canteens aims to further strengthen the management of enterprise canteens, improve the management system of canteens, standardize the financial revenue and expenditure of canteens and strictly enforce financial discipline. The following is the financial management system of enterprise canteen, please refer to it.

Regulations on Financial Management of Enterprise Canteen 1

In order to further strengthen the management of enterprise canteens, improve the canteen management system, standardize the financial revenue and expenditure of canteens, and strictly enforce financial discipline, the relevant matters concerning the financial management of enterprise canteens are hereby stipulated as follows:

First, the overall requirements of canteen financial management

The company canteen is a public welfare undertaking, which must be aimed at serving employees and not at making profits; We must adhere to the principle of voluntary dining with employees; We must conscientiously implement the relevant laws and regulations of the state and financial management rules and regulations, and open an enterprise canteen settlement account, which shall be implemented by the company's financial office? Unified management, independent accounting, cost accounting and balance of payments? .

Second, the enterprise canteen material procurement and asset management

(1) What should be adhered to in the procurement of canteen materials? Hard-working sales, determined by sales, promote sales? Principle. The purchased materials must be of high quality, low price and economic benefit.

(2) Establish and improve the internal control system of material procurement. The canteen materials must be purchased by two people (the canteen supervisor and the purchasing department supervisor), and the quality control department shall supervise and accept the quantity and quality.

(three) the establishment of material procurement acceptance system. After purchasing the canteen materials, they must go through the warehousing procedures such as weighing and acceptance, and be uniformly printed by the purchaser, auditor, keeper and approver? Hebei Luanping Huadu Food Co., Ltd. canteen self-made documents? After signing and approving respectively, you can register.

(four) the establishment of material procurement approval system. Procurement personnel should make daily preparations according to the variety, quantity and price of procurement? Canteen purchase schedule? Only after the auditor, custodian and approver agree to the examination and approval can the purchase be made.

(five) the establishment of canteen inventory system. Dining room inventory can be divided into kitchen inventory and inventory goods according to storage time. Kitchen inventory refers to raw materials and accessories that directly enter the kitchen for processing after purchase. Inventory goods refer to raw materials and auxiliary materials stored for consumption during processing, such as rice, flour, edible oil, dry goods, mountain products, spices and fuel. The enterprise canteen should make a regular inventory of the goods in stock every month, and conduct a comprehensive inventory at the end of the period to ensure that the accounts are consistent with the accounts. Inventory surplus or inventory deficit should be adjusted according to relevant regulations.

Third, the enterprise canteen income management

(1) The income of enterprise canteens mainly comes from the dining income of employees and managers. The food expenses of Jinlong Card deposit charged by the canteen to employees and management personnel shall be collected in advance at the beginning of the month, and carried forward at the end of the month to confirm the income of food expenses, which shall be settled by the resigned employees. That is, the company will quit if it collects food expenses in advance? Canteen income? , shelved? Accounts payable or advance payment? At the end of each month, the transaction amount of meals printed by computer in the current month is carried forward from the advance payment to confirm the income of meals in the current month. The meals of staff and canteen staff are settled as staff.

(2) The refund shall be submitted by the computer room to the accounting office, and shall be handled after being audited by the credit card room.

(3) In principle, enterprise canteens shall not be outsourced, and the corresponding one-time expenses charged for operation under the unified supervision of the company must be included in the company's extra-budgetary income management.

(four) canteen packaging sales, kitchen waste disposal income, should be credited to the canteen income, not dumping.

(five) the collection of food expenses for employees should fully consider the affordability of employees, based on the estimated cost of food expenses, and strive to achieve a basic balance between income and expenditure.

(6) The canteen is self-supporting and self-financing, and the company administration generally does not subsidize it. If the canteen uses food funds to purchase canteen equipment or other expenses, resulting in losses, the company may give certain financial subsidies.

Four, enterprise canteen expenditure management

(A) enterprise canteen expenditure should be centered on serving employees, according to? Live within your means? Arrange various expenditures in principle, strictly manage expenditures, and improve the efficiency of the use of grain funds. Canteen expenditure mainly includes:

1. Meal expenses: refers to all expenses incurred in carrying out catering activities in enterprise canteens. Specifically including:

(1) Food expenditure: expenditure on rice and flour consumed in the processing of enterprise canteens;

(2) Food expenses: cooking expenses in corporate canteens.

(3) Seasoning expenses: expenses such as salt, monosodium glutamate and chicken essence consumed in the processing of enterprise canteens;

(4) Fuel expenditure: expenditure on coal and gas consumed in the processing of enterprise canteens;

(5) Expenditure on other materials: expenditure other than the above in the processing of enterprise canteens.

2. Other expenses: wages and other expenses incurred by hiring temporary workers in enterprise canteens. Specifically, it includes: Cook's salary, social security expenses, management subsidies for managers, water and electricity expenses, abnormal expenses and other miscellaneous expenses.

(2) Management procedures and examination and approval regulations for canteen expenses.

1. All purchases of staple food, non-staple food, vegetables and other materials must be priced according to the actual cost such as the actually paid price and freight. When purchasing materials, fill in the warehouse receipt of canteen materials. Quantity, price and quality must be accepted, weighed and signed by the relevant management personnel of the canteen, then put into storage in sequence and recorded in the relevant account books. The purchase and delivery of existing materials can be directly included in the food expenses based on the purchase order and invoice after the purchase acceptance, and it is not necessary to fill in the canteen material receipt form and canteen material delivery form.

2. To receive staple food, non-staple food, vegetables and other materials, you must fill in the canteen material outbound order, and make meals at the weighted average cost when leaving the library. The canteen material outbound order shall be signed by the relevant canteen management personnel and recorded in the relevant account books.

3. Travel expenses, communication expenses, office expenses, low-value consumables and other expenses of the canteen must be reviewed by the person in charge of the canteen, submitted to the company leader for approval, and then reimbursed to the cashier of the canteen, which will be directly included in the current month's expenses.

4. If the canteen needs to purchase fixed assets, the person in charge of the canteen shall apply and report to the company leader for approval. After the approval, the equipment procurement procedures can be handled according to the company's bidding (centralized procurement) catalogue and standards, and the fixed assets can be registered and put on record after the procurement.

5. The number of employees in the canteen reaches the specified number, and the salary standard shall be implemented after the company agrees.

(3) In principle, the guests who dine in the company's internal canteen due to work needs and the guest expenses incurred by the company shall be settled according to the actual expenditure cost.

(4) Two or more people go to the vegetable market to purchase and fill in the canteen dishes? Hebei Luanping Huadu Food Co., Ltd. canteen self-made documents? After the purchase acceptance, the inspector and the canteen supervisor will sign the payment. In principle, the other party shall issue a formal tax invoice to the school finance office for separate reimbursement. Materials with an amount exceeding 1000 yuan shall be paid by transfer, without mentioning cash. Often, when purchasing bulk purchasing items such as rice, oil, noodles and ice products, the other party should be informed to go to the financial office at least once a week for fund settlement. Small quantities of goods purchased by other designated units should also be settled in the financial office every week, and in principle, the other party is required to issue tax invoices. The invoice should indicate the purpose in the reimbursement process.

(5) Require all settled bills to be legal and standardized, and the contents of the bills issued reflect the actual economic exchanges, and the business contents reflected by the bills are true and in line with the actual situation of economic exchanges. (Whether there is forgery, such as big head and small tail, alteration, no copy paper, etc. ); The correctness of the invoice: the content is complete, the specification is filled in, the content issued is consistent with the invoice category, and it is issued within the specified amount and time; When asking the other company to issue invoices, they must be filled in numerical order, with complete items, true contents and clear handwriting; When invoicing, payer:? Hebei Luanping Huadu Food Co., Ltd.? It shall be signed by the drawer, the drawer and the payee, and stamped with the special seal for invoices.

(6) The canteen shall fill in the procurement publicity form every week.

(seven) all expenditure items in the enterprise canteen, except for the items purchased in the vegetable market and sporadic expenditures within 500 yuan, shall be signed and summarized by the canteen supervisor, and paid after being signed by the leaders, and all others shall be paid after being signed by the leaders. The distribution of labor insurance supplies and food welfare in the canteen must be reported to the competent leader for approval, and the invoice reimbursement should be attached with the approval form.

Five, enterprise canteen financial revenue and expenditure and distribution management

(1) The financial balance of canteen refers to the current balance of income and expenditure of enterprise canteens due to food management. Corporate canteens should not be profit-oriented, but they must persist? Break even, with a slight savings? The principle of.

Subsidiary revenue and expenditure income and other revenue and expenditure income shall be reflected separately.

(2) The canteen should reflect the financial profit and loss every month, and be prepared monthly? Corporate canteen balance sheet? 、? Enterprise canteen revenue and expenditure list? , find problems in time, analyze the reasons and eliminate losses.

(3) The net income of the canteen is fully included in the departmental budget of the company and implemented? Two lines of revenue and expenditure? Management.

Disclosure of financial situation of intransitive verbs

The monthly financial statement of the canteen will be announced at the first week meeting of the company next month.

Seven, enterprise canteen accounting file management

Canteen accounting files should be incorporated into the unified management of company accounting files.

Provisions on financial management of enterprise canteens II

In order to further strengthen the financial management of the staff canteen, standardize the management system, improve the management effect and better serve the staff, this system is formulated in accordance with the relevant provisions of the company's financial management and the actual situation of the staff canteen management:

I. Contents and Requirements

1. All receipts, payments and warehouse-in and warehouse-out documents in the staff canteen must be written neatly with complete procedures. The recipients of all kinds of articles in the canteen should complete the outbound order, and the outbound order should be signed by the recipients, the storekeeper and the canteen supervisor to ensure that the accounts are consistent and correspond to each other. Reimbursement every Monday, monthly statistics of the total expenditure and total income of the month.

2. All receipts and payments (official invoices supervised by the tax authorities) can only be signed by the producer and the canteen supervisor in advance, and then submitted to the company's finance department for reimbursement after being approved by the company's leaders.

3. Every Friday afternoon, the accountant keeper will submit the original vouchers such as the invoice of the goods purchased this week or the receipt issued by the seller in the market procurement, and the receipt of the goods in and out of the warehouse to the finance department for reimbursement. Invoices must have the invoice producer seal of the tax authorities and the special seal for unit finance; The warehouse-in and warehouse-out documents must be signed by the buyer, the accountant keeper and the canteen supervisor; The triplex (or original voucher) purchased in the market must have the seller's signature and handprint, otherwise it will not be reimbursed.

4. The accounting keeper regularly borrows the canteen reserve fund from the competent unit and completes the loan procedures. The amount of each loan must be decided by the canteen supervisor.

5. The accountant keeper should count the total income of the canteen last month from the finance department on the 5th of each month, calculate the income and expenditure of the current month, and calculate the surplus or loss of the current month.

6. The canteen shall make an inventory of the inventory and surplus items on the 25th of each month, and the competent unit shall conduct spot checks at any time to check whether the accounts are consistent and whether there is any backlog, waste, rot and deterioration.

7. All debits should be settled on a monthly basis, and there can be no IOUs to prevent bad debts and bad debts.

8. All monthly receipts and payments documents and month-end inventory forms submitted for examination and approval must be submitted to the competent unit for examination and approval before 1 next month.

Second, the inspection and evaluation

1, 50 yuan, the custodian of the assessment accountants who failed to submit the reimbursement in time and the receipt and payment documents on time.

2. Person in charge of checking the discrepancy between accounts and materials during spot check 100 yuan. 50 yuan, canteen supervisor, was jointly assessed.

3. If there is any violation of rules and regulations, it shall be assessed according to the relevant regulations of the company.

Three, the measures shall be implemented as of the date of issuance.

Enterprise canteen financial management regulations 3 pages

In order to strengthen canteen management, improve service quality and level, provide good dining conditions for employees, and give full play to the role of logistics support, the canteen rules and regulations of this organ unit are formulated.

I. Guiding ideology

In line with the purpose of serving the meetings of bureau organs and secondary units and the guests coming and going, the market-oriented management mode is adopted to be responsible for the reception of meetings arranged by bureau leaders and organs and the working meals and guest meals of secondary units, and strive to make the meals delicious, reasonable in price, thoughtful in service, convenient and timely.

Second, the employment system

1. All canteen staff should be recruited openly and on the basis of merit.

2. Hire a chef, an assistant chef, a food coordinator, a dishwasher and four waiters.

3. Implement the chef responsibility system. The monthly salary of the chef team is tentatively set at 13000.00 yuan. The chef is responsible for the income distribution and work division of kitchen staff, and the monthly salary of dishwashers and waiters is tentatively set at 1500.00 yuan.

4. After being inspected and approved by the leaders, the hired personnel shall purchase five insurances (namely, endowment insurance, medical insurance, unemployment insurance, industrial injury insurance and maternity insurance) according to the provisions of the Labor Law of People's Republic of China (PRC) and the Labor Law of China, and sign a formal labor contract with a fixed salary according to the working conditions.

5. The probation period for all employed personnel is tentatively set at one month.

Third, the catering management system

1. It is forbidden for non-staff to eat in the canteen. The canteen provides staff meals from Monday to Friday. Diners must be the staff of this building. Diners can only eat with valid tickets. It is forbidden to take family members to eat or take them away.

2. The special person shall be responsible for the guest meals, and the local guest meals shall be served by the local office, and the dining standards shall be determined. (The standard is formulated as the reception standard at the departmental level in 200 yuan; Deputy bureau-level reception standard 300 yuan; Bureau and superior leadership reception standard 500 yuan), corresponding to our menu, approved the price of vegetables. Drinks are counted separately (mainly 12 Bai Yunbian. If you need high-grade drinks, you need to be approved by the main leaders of the bureau).

3. Visitors from the second-level units of the Bureau shall dine, order according to the menu, and settle accounts according to the facts after meals.

4. After the meal, the relevant person in charge should sign the statement.

Fourth, the financial management system

1. canteen finance

In the case of separate accounting, financial personnel should strictly implement the relevant provisions of the accounting law, abide by the financial system, timely fill in vouchers and conduct accounting treatment.

2. Each bill needs to be signed by the agent and the reference, and the buyer receives 2000 yuan as working capital in the finance department every time.

3. The bureau's meals should be settled on a monthly basis. The financial personnel of the canteen shall be audited by the bureau office and settled by the finance department.

4. Cumulative monthly settlement of guests dining in secondary units.

Verb (abbreviation of verb) health management system

Strictly implement the Food Hygiene Law of People's Republic of China (PRC) and the relevant food hygiene regulations of People's Republic of China (PRC) and the Ministry of Health? May 4th Movement? System.

1. Employees should have a health check-up once a year and take up their posts with a health certificate.

2. Environmental sanitation should be done with people, things, time and quality, and keep clean without garbage and dirt. Keep cooking utensils and stoves clean and hygienic. Kitchen and dining room have sanitary facilities such as fly prevention, dust prevention and sewage discharge. Fly-killing drugs are often used in summer and autumn to ensure that there are no flies indoors. The canteen warehouse should be dedicated to the special warehouse.

3. Raw materials should be stored separately, raw and cooked foods should be stored separately, and four prevention (fly prevention, dust prevention, rat prevention and moisture prevention) measures should be taken to prevent food pollution.

4. The canteen staff should pay attention to hygiene, take a bath frequently, have a haircut and cut their nails, and change their work clothes; Wash your hands before and after work. Don't smoke, spit, talk to food or cough at work. The canteen staff should always clean and wash according to the division of equipment and the divided health areas, so as to sweep a little every day and sweep a lot every Monday.

Six, materials and physical management system

1. The main and non-staple food raw materials, fruits and other reception gifts purchased by the buyer should be strictly controlled, and the quantity, quality and price of daily purchased food raw materials should be checked and accepted by the management personnel and the keeper.

2. The storekeeper shall go through the relevant formalities such as warehousing of food raw materials, and the items shall be placed in an orderly manner.

3. The purchase invoice shall be signed by the purchasing, storage and management personnel and submitted to the competent leader for signature and reimbursement. The keeper should know about the goods, report the inventory of common goods to the competent leader in time, and submit the goods management account and dining table on time.

4. The cook shall cook according to the number and standard approved by the competent leader, and shall not exceed the standard without authorization.

Seven, canteen safety management system

1. Before using the stove, check whether the oil circuit and gas circuit are working normally, then ignite and preheat, and then use it after everything is normal.

2. After use, immediately turn off all switches, and the operators should conduct a comprehensive inspection of the switches in various parts of the stove after work.

3. When the oil pan is heated, the staff are not allowed to leave their jobs to prevent accidents.

4. Before operating electrical equipment, check whether the protective equipment and power supply are in good condition.

5. When operating, you must concentrate on ensuring safety, and turn off the power immediately if you find any problems.

6. The power supply should be disconnected after the equipment is used. Operators should check the power supply once after work.