1954 Practical Bar Management by Eddie Clarke

BAR ACCOUNTANCY AND CONTROL

Manager is kept conversant with current operation and is thus enabled to make enquiries in cases of doubt whilst the evidence is still available. It also ensures in these days of constant price changes that the profit figure is effectively maintained in accord ance with Wine List Policy, or gives adequate notification of the necessity for its amendment. It is an acknowledged peculiarity of the Hotel Industry that no two establishments operate in precisely the same manner. There is a fundamental similarity and no more. Furthermore, we must consider also the enormous dissimilarity in size and make-up of different organizations. The field ofoperation may perhaps be divided into four distinct categories, viz.: (1) The Large Hotel Group, In the Large Hotel Group a Central Control Service will be available to undertake fully the methods described herein. These may be set apart for the simple reason that the independent and detached nature ofthe approach is present,and generally speaking the appropriate staff can be economically maintained to exercise a full Business Control. These pages are therefore largely addressed to the remaining categories which are, of course, by far the greatest numerically. It is a prime essential that the Managementshould inculcate into their own minds, and those of their executive staff, the need for a watertight control of all liquor business. It is, fortunately, true to-day that the Controller is being given more the position in an hotel that his responsibility warrants. Although we deal in these pages with but one part of his work,it is indeed an important part and enables one to reiterate the need for his establishment as a senior departmental head. In the varying establishments that we are considering, however, the Control or Audit Office will rangefrom aformal body of people with a single daily purpose to one overworked individual whose daily routine is of necessity punctuated with the colourful variety of a Jack of all Trades. (2) The Independent Large Hotel, (3) The Medium Hotel or Restaurant, (4) The Small Country Hotel or Inn.

125