The corporate canteen financial management regulations aim to further strengthen corporate canteen management, improve the canteen management system, standardize the canteen's financial revenue and expenditure, and strictly enforce financial discipline. The following is the corporate canteen financial management system, please refer to it.

Corporate Canteen Financial Management Regulations 1

In order to further strengthen the corporate canteen management, improve the canteen management system, standardize the canteen's financial revenue and expenditure, and strictly enforce financial disciplines, we hereby provide guidance on the financial management of corporate canteens. Relevant matters are stipulated as follows:

1. Overall requirements for canteen financial management

The company's canteen is a public welfare undertaking, which must be for the purpose of serving employees and not for profit; We must adhere to the principle that employees voluntarily eat together; we must conscientiously implement relevant national laws, regulations and financial management rules and regulations, open a corporate canteen settlement account, and implement "unified management, independent accounting, cost accounting, and balance of payments" by the company's financial office.

2. Corporate canteen material procurement and asset management

(1) Canteen material procurement should adhere to the principle of "diligently purchase and sell quickly, sales determine the purchase, and sales promotion". The supplies purchased must be of high quality, low price and economical.

(2) Establish and improve the internal containment system for material procurement. Corporate canteen materials must be purchased by two people (canteen supervisor and purchasing department supervisor), and the quality control department supervises and accepts quantity and quality.

(3) Establish a material procurement acceptance system. After the canteen materials are purchased, they must go through the warehousing procedures such as weighing and acceptance. The purchasing personnel, reviewers, custodians, and approving personnel must sign on the uniformly printed "Hebei Luanping Huadu Food Co., Ltd. Canteen Food Production Receipt". Only after approval can the account be registered.

(4) Establish a material procurement approval system. Purchasing personnel should prepare a "canteen purchasing plan" based on the purchased variety, quantity, price, etc. every day. Purchases can only be made after approval by reviewers, custodians, and approving personnel.

(5) Establish a canteen inventory counting system. Canteen inventory can be divided into kitchen-inventory inventory and in-stock inventory according to the storage time. Kitchen inventory refers to raw materials and auxiliary materials that enter the kitchen directly for processing after purchase. Inventory refers to raw materials and auxiliary materials stored for consumption in the processing process, such as rice, flour, cooking oil, dry goods, mountain goods, seasonings and fuel, etc. The company canteen should conduct regular monthly inventory of the incoming goods, and conduct a comprehensive inventory at the end of the semester to ensure that the accounts, accounts, and accounts are consistent. Inventories with surplus or deficit should be adjusted according to relevant regulations.

3. Enterprise canteen income management

(1) The income of the enterprise canteen mainly comes from the dining income of employees and managers. The canteen charges Jin Long card deposit meal fees from employees and managers. , implement the method of collecting in advance at the beginning of the month, carrying it forward to confirm the food income at the end of the month, and settling the settlement for compensation for resigned workers. That is: when the company collects meal expenses in advance, it does not make "canteen revenue" and suspends "accounts payable or advance receipts". At the end of each month, the dining transaction amount printed on the computer of the month is carried forward from the advance receipts to confirm the meal income of the current month. Meal expenses for employees and canteen staff are settled in the same way as employees.

(2) For refunds for resigned workers, the computer room shall submit the refund details and general ledger to the finance office, which will be processed after review by the card charging office.

(3) In principle, corporate canteens are not allowed to be contracted to other parties. The corresponding disposable expenses collected for responsible operations under the unified supervision of the company must be included in the company's extra-budgetary revenue management.

(4) Income generated from the sale of canteen packaging, disposal of food scraps, etc. shall be recorded as canteen income and shall not be transferred or stored.

(5) The collection of employee meal expenses should fully consider the affordability of employees, based on the estimated cost of meal expenses, and strive to achieve a basic balance between revenue and expenditure.

(6) The canteen is self-financing and is responsible for its own profits and losses. Company administration generally does not provide subsidies. If the canteen uses food funds to purchase canteen equipment or other expenses and causes losses, the company can provide certain financial subsidies.

IV. Corporate canteen expenditure management

(1) Corporate canteen expenditures should be centered on serving employees, and all expenditures should be arranged in accordance with the principle of "living within one's means", strict expenditure management, and increase food funds. usage benefits. Canteen expenditures mainly include:

1. Food expenditures: refers to various expenditures incurred by the enterprise canteen for meal activities. Specifically include:

(1) Food expenditure: rice, flour, etc. expenditures consumed in the processing process of the company canteen;

(2) Vegetable money expenditure: the cost of cooking food in the company canteen Expenditures consumed

(3) Condiment expenses: Expenses such as salt, monosodium glutamate, chicken essence, etc. consumed during the processing in the enterprise canteen;

(4) Fuel expenses: During the processing in the enterprise canteen Expenditures on consumption of coal, gas, etc.;

(5) Expenditures on other materials: Expenditures other than the above are consumed during the processing of the enterprise canteen.

2. Other expenses: personnel wages and other expenses incurred by hiring temporary workers in the company canteen. Specifically include: cook wages, social security fees, management subsidies for management personnel, water and electricity expenses, abnormal expenses and other miscellaneous expenses.

(2) Management procedures 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 price paid and actual costs such as freight. When purchasing materials, a canteen material storage form should be filled in. The quantity, price, and quality must be accepted by the relevant canteen management personnel, weighed and signed before being put into the warehouse in order, and recorded in the relevant account books. The purchase and delivery of materials for immediate use do not need to be completed by filling in the canteen material storage form and the canteen material outgoing form. After purchase and acceptance, the purchase order and invoice can be directly included in the food expenditure.

2. To receive supplies such as staple food, non-staple food, vegetables, etc., you must fill in the canteen material outbound form. When leaving the warehouse, the weighted average cost will be used as food expenses. Canteen material outgoing orders must be signed and stamped by the relevant canteen management personnel and recorded in the relevant account books.

3. Canteen’s travel expenses, communication expenses, office expenses, low-value consumables and other expenses must be reviewed by the person in charge of the canteen. After being reported to the company leaders for approval, the canteen cashier will go through the reimbursement procedures and be directly included in the report. Expenses for the month.

4. If the canteen needs to purchase fixed assets, the person in charge of the canteen shall submit an application and submit it to the company leaders for review. After approval, the equipment purchase procedures can be handled in accordance with the company's bidding (centralized procurement) catalog and standards. After purchase, complete the registration and accounting procedures for fixed assets.

5. The number of canteen personnel hired should meet the prescribed number, and their salary standards will be implemented after the company agrees.

(3) In principle, the company’s customer expenses incurred due to work needs are required to dine in the company’s internal canteen, and the expenses will be settled based on the actual expenditure cost.

(4) When purchasing canteen dishes, two or more people should go to the vegetable market to purchase and fill in the "Hebei Luanping Huadu Food Co., Ltd. canteen food self-made document". After the purchase is accepted, the acceptor and The canteen supervisor signs and pays. In principle, the purchase of other materials must be reimbursed separately by the other party with a formal tax invoice issued by the school finance office. Materials with an amount of more than 1,000 yuan must be provided by the other party with the bank and account number, and the payment is made by transfer. No cash is required. For large purchases such as rice, oil, flour, and ice goods that are frequently purchased, the other party should be informed to go to the finance office at least every week for fund settlement. Projects purchased by other designated units whose quantities are not very large should also be settled in the finance office every week. In principle, the other party is required to issue a tax invoice. The invoice should indicate the purpose during the reimbursement process.

(5) All settlement bills must be legal and standardized. The content of the bills issued reflects the actual economic transactions. The business content reflected in the bills is true and consistent with the actual economic transactions. (Whether there is any forgery, such as big head and small tail, alteration, no copy paper, etc.); the correctness of the invoice: complete content, filling in standards, issued content consistent with the invoice category, issued within the specified amount and time, etc.; require the other party When invoicing, the unit must fill in the order of numbers, complete the items, be true in content, and have clear handwriting; when invoicing, it is also required to fill in the payer: Hebei Luanping Huadu Food Co., Ltd. and have the invoice issuer and payee. The payer shall sign and the special invoice seal shall be stamped on the invoice page.

(6) The canteen must fill out the purchasing status disclosure form before each week.

(7) All expenditure items in the company canteen, except for vegetables purchased at the vegetable market and items with sporadic expenditures under 500 yuan, must be signed by the canteen supervisor and summarized, and then paid under the unified signature of the leader. Others must also be signed by the leader. Pay. The distribution of labor protection supplies and food benefits in the canteen must be reported to the supervisor for approval, and an approval form is attached when invoices are reimbursed.

5. Corporate canteen financial balance and allocation management

(1) Canteen financial balance refers to the balance of current income and expenditure incurred by the corporate canteen due to food operations. balance. Corporate canteens should not aim at making a profit and must adhere to the principle of "balance of revenue and expenditure and slight savings".

The income from auxiliary revenue and expenses and the income from other income and expenses should be reflected separately.

(2) The canteen should reflect the financial profit and loss status every month, prepare the "Corporate Canteen Balance Sheet" and "Corporate Canteen Income and Expenditure Detailed Statement" on a monthly basis, discover problems in a timely manner, analyze the causes, and eliminate losses.

(3) All net income from the canteen is included in the company's department budget, and management is implemented on two lines of revenue and expenditure.

6. Financial Disclosure

The monthly financial statements of the canteen will be disclosed at the first weekly regular meeting of the company in the following month.

7. Corporate canteen accounting file management

The canteen’s accounting files are included in the unified management of the company’s accounting files.

Corporate Canteen Financial Management Regulations 2

In order to further strengthen the financial management of the employee canteen, standardize the operating system, improve operating results, and better serve the employees, in accordance with the relevant regulations on the company's financial management , combined with the actual situation of the staff canteen operation, this system is specially formulated:

1. Content and requirements

1. All receipts, payments, outgoing and warehousing documents in the staff canteen must be written Neat and complete procedures. To collect various items in the canteen, a warehouse-out receipt must be prepared. The warehouse-out receipt must have the signature and permission of the person who receives the item, the custodian, and the canteen supervisor, so that the accounts and items are consistent and correspond one-to-one. Reimbursement is made every Monday, and the total expenses and total income of the month are calculated once a month.

2. All receipts and payment documents (regular invoices supervised by the tax authorities) must be signed by the producer and the canteen supervisor before they can be signed and reviewed by the competent unit. After approval by the company leaders, they must be sent to the company's finance department. to reimburse.

3. The accounting custodian should go to the Finance Department every Friday afternoon for reimbursement with original vouchers such as invoices for goods purchased this week or receipts issued by market purchase sellers, and warehouse entry and exit documents. Invoices must have the invoice supervision seal of the tax authority and the special financial seal of the unit; the outgoing and warehousing orders must have the signatures of the purchaser, accounting custodian and canteen supervisor; the market purchase triple sheet (or original voucher) must have the signature and fingerprint of the seller, otherwise No reimbursement will be made.

4. The accounting custodian regularly goes to the competent unit to borrow canteen reserve funds and completes complete loan procedures. The amount of each loan must be determined by the canteen supervisor.

5. The accounting custodian should collect statistics from the Finance Department on the 5th of each month about the total income of the canteen in the previous month, calculate the income and expenditure of the current month, and calculate the monthly profit or loss.

6. The canteen will conduct an inventory of inventory and remaining items on the 25th of every month. The supervisory unit will conduct random inspections at any time to check whether the accounts and items are consistent, and whether there is any backlog, waste, rot, or deterioration.

7. All debts should be settled monthly, there should be no IOUs, and the occurrence of bad debts and bad debts should be eliminated.

8. All receipts and payment documents submitted for approval each month and the month-end inventory list must be submitted to the competent authority for review before the 1st of the next month.

2. Inspection and Assessment

1. If the custodian fails to reimburse in time according to regulations, submit payment receipts, or does not take inventory on time, the custodian will be charged 50 yuan for each assessment.

2. 100 yuan will be paid to the person responsible for the random inspection of accounts and material discrepancies. The joint assessment of the canteen supervisor is 50 yuan.

3. Any violation of rules and regulations will be assessed in accordance with the company's relevant regulations.

3. These Measures shall be implemented from the date of issuance.

Corporate Canteen Financial Management Regulations 3

In order to strengthen canteen management, improve service quality and level, provide employees with good dining conditions, and give full play to the role of logistics support, this agency unit is specially formulated Canteen rules and regulations.

1. Guiding ideology

Follow the purpose of serving meetings of bureaus, secondary units and guests, use market-oriented management models, and be responsible for reception of meetings arranged by bureau leaders and agencies For working meals and guest meals in secondary units, we strive to ensure that the meals are delicious, reasonably priced, and the service is considerate, convenient and timely.

2. Staff recruitment system

1. All canteen staff shall be recruited through open recruitment and merit-based recruitment.

2. Hire a head chef, a sous chef, a waiter, a waiter, a dishwasher, and four waiters.

3. Implement the head chef responsibility system. The monthly salary of the entire team of chefs is tentatively set at 13,000.00 yuan. The head chef is responsible for the income distribution and work division of kitchen staff. The monthly salary of dishwashers and waiters is tentatively set at 1,500.00 yuan.

4. After the recruiter has been inspected and approved by the leadership, in accordance with the provisions of the "Labor Law" of the People's Republic of China, he will purchase five insurances in accordance with laws and regulations: (i.e. pension insurance, medical insurance, unemployment insurance , work-related injury insurance and maternity insurance), pay according to work, and sign a formal labor contract.

5. The probation period for all hired personnel is tentatively one month.

3. Dining Management System

1. Non-unit staff are strictly prohibited from eating in the canteen. The canteen provides staff meals from Monday to Friday, and the diners must be staff of the building. , diners can dine only with valid tickets, and it is strictly prohibited to bring family members to dine or take away meals.

2. A dedicated team is responsible for guest meals. For guest meals at the bureau, the bureau office will issue a meal order and determine the meal standards. (The standard is formulated as the department-level reception standard is 200 yuan; the deputy bureau-level reception standard is 200 yuan. 300 yuan; the guest reception standard for bureau-level and superior leaders is 500 yuan) corresponds to our menu and determines the price of the dishes. Drinks are included separately (the drinks are mainly 12-year-old Baiyunbian. If you need high-end drinks, it is still acceptable with the approval of the main leaders of the bureau).

3. Guests from the second-level units of the bureau are required to order from the menu and settle the bill according to the actual situation after the meal.

4. After the guest meal is completed, the relevant person in charge needs to sign on the settlement form.

IV. Financial Management System

1. Canteen Finance

Separate accounting is implemented. Financial personnel should strictly implement the relevant provisions of the accounting law, abide by the financial system, and conduct timely Fill in vouchers and handle accounts.

2. Each bill needs to be signed by the handler and certifier, and the buyer receives 2,000 yuan from the finance office as working capital each time.

3. Guest meals of the bureau are settled on a monthly basis. After the canteen’s financial staff has approved the settlement from the bureau office, the finance department will settle the accounts.

4. Guest meals for secondary units are settled monthly.

5. Hygiene Management System

Strictly implement the "Food Hygiene Law of the People's Republic of China" and the relevant food hygiene regulations of the Ministry of Health of the People's Republic of China? May Fourth? system.

1. Staff members undergo a physical examination once a year and work with a health certificate.

2. Environmental sanitation requires designated people, designated objects, designated time, and designated quality. It must be divided into parts to ensure that it is kept clean and free of garbage and dirt. Keep cooking utensils and stoves clean and hygienic. The kitchen and dining room are equipped with sanitary facilities such as fly-proof, dust-proof and sewage drainage. Fly killers are often used in summer and autumn to ensure there are no flies in the house.

The canteen warehouse must be dedicated to a dedicated warehouse.

3. Raw materials are stored in categories, raw and cooked food are kept separately, and four prevention measures (fly-proof, dust-proof, rodent-proof, and moisture-proof) are adopted to prevent food contamination.

4. Canteen staff should pay attention to hygiene, bathe frequently, get haircuts and nails, change work clothes; wash hands before and after working, do not smoke, spit, talk or cough towards food while working. . Canteen staff should clean and wash frequently according to the division of equipment and the divided sanitary areas, so as to achieve a small sweep every day and a big sweep every week.

6. Management system of materials and physical objects

1. Purchasers must strictly control the purchase of staple and non-staple food raw materials, fruits, etc. and other reception gifts, and purchase them every day The quantity, quality, and price of food raw materials must be inspected and accepted by managers and custodians.

2. Custodians handle relevant procedures such as warehousing food raw materials, and place items in an orderly manner.

3. The shopping invoice shall be signed by the purchasing, storage and management personnel and then submitted to the director in charge for signature and reimbursement. Custodians should be aware of the items, report the inventory status of commonly used items to the director in a timely manner, and submit item management accounts and dining status reports on time.

4. The cooks should cook according to the number of people and standards approved by the supervisor, and must not exceed the standards without authorization.

VII. Canteen Safety Management System

1. Before using the stove, you should first check whether the oil and gas circuits are operating normally, then ignite and preheat, and use it after everything is normal.

2. After use, turn off each switch immediately. When leaving get off work, the operator should conduct a comprehensive inspection of the switches throughout the stove.

3. When the oil pan is heating, 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 intact.

5. You must concentrate on operation to ensure safety, and turn off the power immediately if any problems are found.

6. The equipment should be disconnected from the power supply after use. The operator should check the power supply when leaving get off work.