Gioi thieu Tai chinh Khach san va USALI
Tong quan Module
Module nay dat nen mong cho toan bo khoa hoc bang cach gioi thieu cac khai niem co ban ve tai chinh khach san va he thong USALI. Ban se hieu duoc tai sao tai chinh khach san khac biet voi cac nganh khac, va tai sao USALI lai quan trong doi voi nganh khach san toan cau.
Muc tieu hoc tap
- Giai thich duoc dac diem rieng biet cua tai chinh khach san
- Hieu duoc lich su va muc dich cua he thong USALI
- Nam vung cau truc tong the cua USALI phien ban 11
- Phan biet duoc cac phong ban theo USALI
- Ap dung cac nguyen tac co ban cua USALI vao thuc te
1. Tai chinh Khach san la gi?
Tai chinh khach san (Hotel Finance) la nganh chuyen mon quan ly, phan tich va bao cao cac hoat dong tai chinh cua khach san va cac co so luu tru.
1.1. Dac diem rieng biet
Tinh khong luu tru (Perishability)
Phong khong ban duoc hom nay = mat mai mai. Dieu nay tao ap luc lon ve Revenue Management.
Vi du: Khach san 100 phong khong ban duoc 20 phong ngay 15/11 = mat 20 phong doanh thu mai mai.
Chi phi co dinh cao (High Fixed Costs)
Khach san co chi phi co dinh rat cao bat ke co khach hay khong. Occupancy Rate tro nen cuc ky quan trong.
Doanh thu da dang (Multiple Revenue Streams)
Nhieu nguon thu: Rooms, F&B, Spa, Conference, minibar, giat ui, v.v.
2. USALI la gi?
USALI - Uniform System of Accounts for the Lodging Industry (He thong Ke toan Thong nhat cho Nganh Khach san)
2.1. Lich su USALI
| Nam | Su kien |
|---|---|
| 1926 | Phien ban dau tien - Hotel Association of New York |
| 2014 | Phien ban 11 (hien tai) - tich hop cong nghe moi |
2.2. Muc dich USALI
- Chuan hoa: Ngon ngu chung cho toan nganh
- So sanh: Cho phep so sanh giua cac khach san
- Minh bach: Bao cao ro rang cho stakeholders
- Benchmarking: So sanh voi industry standards
3. Cau truc USALI 11th Edition
3.1. Phan loai Phong ban
A. Revenue Centers
Phong ban tao doanh thu truc tiep:
| Phong ban | Tieng Anh | Doanh thu tu |
|---|---|---|
| Phong nghi | Rooms | Tien phong |
| An uong | Food & Beverage | Nha hang, bar |
| Khac | Other Operated Depts | Spa, minibar, giat |
B. Support Centers
Phong ban ho tro (khong ban hang truc tiep cho khach):
| Phong ban | Chuc nang |
|---|---|
| Administrative & General | Quan ly, ke toan, HR, IT |
| Sales & Marketing | Ban hang, marketing |
| Property Operations & Maintenance | Bao tri, ky thuat |
| Utilities | Dien, nuoc, gas |
4. Key Takeaways
Diem quan trong can nho:
- Tai chinh khach san khac biet do tinh khong luu tru, chi phi co dinh cao, va doanh thu da dang
- USALI la chuan toan cau giup chuan hoa, so sanh va quan ly khach san tot hon
- Revenue Centers tao doanh thu truc tiep (Rooms, F&B, Spa)
- Support Centers ho tro van hanh (A&G, S&M, POM)
- Departmental Accounting theo doi loi nhuan tung phong ban rieng biet
Chuyen sang Module 2: Understanding Hotel Revenue