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SOP & Internal Audit in Luxury Hotels & Resorts" Chapter-04-Different Streams of Revenue and Relevant Controls for Revenue Leakage



Different Streams of Revenue and Relevant Controls in Hotel Industry


1. Room Revenue

Sources:

  • Individual guest bookings

  • Group bookings

  • Corporate contracts

  • Online Travel Agencies (OTAs)

  • Walk-ins

  • Member Bookings

Controls to Prevent Revenue Leakage:

  • Revenue Management Systems: Utilize dynamic pricing strategies to adjust rates based on demand and market conditions.

  • Property Management Systems (PMS): Ensure accurate recording and tracking of reservations, cancellations, and room rates.

  • Night Audits: Conduct daily reconciliations of guest accounts and room revenue.

  • Check-In/Check-Out Procedures: Verify guest identities and duration of stay to prevent unauthorized occupancy.


2. Food and Beverage (F&B) Sales Revenue

Sources:

  • In-house restaurants and bars

  • Room service

  • Catering for events

  • Minibar sales

Controls to Prevent Revenue Leakage:

  • Point of Sale (POS) Systems: Ensure detailed transaction recording and integration with PMS.

  • Inventory Management: Implement regular inventory checks and use control systems to prevent theft and wastage.

  • Standardized Recipes and Portions: Maintain consistency to manage costs and reduce overuse of ingredients.

  • Staff Training: Educate staff on proper billing procedures and handling of transactions.


3. Conferences and Banquets Sources:

Sources:

  • Corporate events

  • Weddings and social events

  • Meetings and conventions

Controls to Prevent Revenue Leakage:

  • Contracts and Deposits: Utilize detailed contracts specifying services and require advance deposits.

  • Event Management Systems: Track all aspects of the event, including setup, services, and billing.

  • Post-Event Audits: Reconcile services provided with billing to ensure accuracy.


4. Spa and Wellness Services Sources:

Sources:

  • Spa treatments (massages, facials, etc.)

  • Wellness programs

  • Fitness center memberships

Controls to Prevent Revenue Leakage:

  • Appointment Management Systems: Track bookings and payments accurately.

  • Inventory Control: Conduct regular checks on products to prevent misuse or theft.

  • Service Recording: Maintain detailed records of services provided to match payments.


5. Retail Shops

Sources:

  • Gift shops

  • Boutique stores

  • Souvenir shops

Controls to Prevent Revenue Leakage:

  • Inventory Management: Use barcode scanning and regular stock counts.

  • POS Systems: Ensure accurate sales recording and integration with inventory levels.

  • Surveillance: Implement CCTV and monitoring to prevent theft.


6. Other Ancillary Services

Sources:

  • Transportation (shuttle services, car rentals)

  • Tours and excursions

  • Laundry and dry-cleaning services

Controls to Prevent Revenue Leakage:

  • Booking Systems: Accurately record service requests and payments.

  • Vendor Agreements: Establish clear contracts with third-party providers to prevent overbilling or fraud.

  • Regular Audits: Reconcile services billed to guests with actual services provided.


General Controls Across All Revenue Streams

1. Internal Audits:

Perform regular and surprise audits to ensure compliance and detect discrepancies.

2. Segregation of Duties:

Divide responsibilities to prevent fraud and errors, ensuring no single person controls all transaction aspects.

3. Financial Reconciliation:

Conduct daily, weekly, and monthly reconciliations of accounts to ensure all revenue is recorded accurately.

4. Technology Integration:

Integrate systems (PMS, POS, inventory, etc.) to ensure data consistency and reduce manual errors.

5. Staff Training and Policies:

Provide regular training on fraud prevention, accurate reporting, and transaction handling.

6. Customer Feedback Systems:

Encourage guest feedback to identify inconsistencies or potential fraud.


By implementing these controls, hotels can effectively manage their revenue streams and minimize the risk of revenue leakage.

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