Hospitality Business Analysis: Financials, HR, and Legislation

This report focuses on the hospitality sector, specifically ABC Catering, and provides an analysis of financial management, human resource practices, and relevant legislation. It begins by defining financial management principles such as consistency, timeliness, and proper organization, and applies the double-entry bookkeeping system to record sales and purchase transactions in a general ledger. The report includes journal entries, ledger accounts, and profit and loss calculations using marginal and absorption costing methods. Furthermore, it touches upon the importance of the HR life cycle in retaining and developing talent, along with a brief overview of financial statements like the balance sheet. The report aims to provide a comprehensive overview of the financial and operational aspects of a hospitality business, offering insights into managing finances, and ensuring compliance with relevant regulations.

Hospitality Businesses
Toolkit

INTRODUCTION
Hospitality sector define various industries including food, drink, event management and
planning, travelling, transportation and the fields related to hotel and tourism industry.
Disposable income and leisure time of individuals decide the spendings over this sector. The
hospitality business mainly focuses on rendering services to consumers, to full-fill their
expectations. This sector earn profit whole year but mostly in summer time tourist like to travel
more. This report is based on ABC catering, a hospitality industry that is specialised in events
such as birthday parties, family gathering and weddings (Al Rayes and Kayiaseh 2017). To
operate catering service the financial performance is monitored and trial balance, general ledger
rules are required to follow here. This report will cover HR life cycle's role and importance to
retain and develop new talent and also some specific legislations that a organization should
follow will be explained further.
Task 1
P2. Investigating principles associated with management along with monitoring financial
performances.
Financial management defined as wider activity in an organisation. It involves procedures
including planning, organizing, controlling monetary funds for achieving the organisation goals
and objectives(Bohdanowicz and Zientara, P., 2015). Managing and monitoring the financial
performance is effective in term of increasing the value of firm and this also helps in setting
clear goals in organisation. For managing and monitoring financials performance in ABC
catering some of the principles are mentioned below:
Consistency: In ABC catering for measuring the performance there should be stability in
financial transaction. Transaction should be maintain in a regular basis. In this context, when
ABC catering adopt an accounting principle or method than they make sure that the method
should be apply regularly in future accounting period. By applying new method company can
change its old method.
Timeliness: In this context, timeliness is defined as the term in which accounting
information should be presented to the user at the time of requirement to take the decision. This
timeliness is important to protecting users important financial information. Timeliness principle
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is closely related to the relevance principles. In ABC catering transaction should be done on
time.
Proper Education: it is very important to have the knowledge of work which is
operated in organisation. In this context, manager should have the proper knowledge about the
work and read more books to get the knowledge about its work. Read every finance periodically
is beneficial for ABC catering in term getting the best opportunities on investment in the
market(Bowie and et. al., 2016)
Organize finance: This is considered as the first step of creating wealth. In this context,
credit cards, bank accounts, personal loans and retirement accounts should be tracked.
Budgeting software provide the complete solutions to track all accounts, make on time payment
or more.
Understand risk: Organisation face various risk so its important for manager to
understand that risk appropriately . In ABC catering the manager is not always sure about
investment that it will not create the risk for organisation. (Brown and et. al., 2017).
P2. apply the double entry book-keeping systems of debit and credit to record sales and
purchase transaction in general ledger.
Accounting is defined as the procedure in which is systematic and record of financial
transaction related to the business. This is also known as the process of summerizing,
analysing and reporting this transaction. In the system of accounting it is deal with two and
more the two transaction of a business. This gathered the proper and full information about the
services and products, expenses, debt, loans, income, etc. In this context ledger include accounts
of every liability and asset. The double entry system required two entries for a debit and credit
transaction. In ABC cater any purchases such as purchasing of assets and raw material
including payments from customers which is recorded in two places in the ledger system. This
company balances the total funds in the debit and credit accounts by using the equation given
below-
Journal Entries
Date Particulars Debit Credit
01/05/19
Cash a/c Dr
To Capital a/c 30000 30000
2

02/05/19
Store Rent a/c Dr
To cash a/c 1000 1000
03/05/19
Purchase a/c Dr
To Cash a/c 10000 10000
03/05/19
Purchase a/c Dr
To Account Payable a/c 15000 15000
04/05/19
Accident insurance policy a/c Dr
To Cash a/c 1200 1200
05/05/19
Purchase (food supplies)a/c Dr
To WH Adams Ltd a/c 8000 8000
05/05/19
Purchase (Beverages) a/c Dr
To WH Adams Ltd a/c 7000 7000
06/05/19
Laundry fees a/c Dr
To Cash a/c 200 200
07/05/19
telephone and internet a/c Dr
To Cash a/c 2220 2220
08/05/19
Rates, water charges and refuse a/c Dr
To Cash a/c 950 950
09/05/19
Wages and salaries a/c Dr
To Cash a/c 1740 1740
10/05/19
Food a/c Dr
To Sales a/c 20000 20000
11/05/19
Beverage a/c Dr
To Sales a/c 13000 13000
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Ledger:
Ledger
Accounts
Cash Account
Date Particulars £ Date Particulars £
01/05/19 To Capital 30000 02/05/19 By Store Rent 1000
03/05/19 By Purchase A/c 10000
04/05/19
By Accident
insurance policy
account 1200
06/05/19 By Laundry Fees 200
07/05/19
By Telephone and
Internet expenses 2220
08/05/19
By Rates, water
and refuse a/c 950
09/05/19
By Wages and
salaries 1740
31/05/19 By Balance c/d 12690
Total 30000 Total 30000
Purchase Account
Date Particulars £ Date Particulars £
03/05/19 To Cash 10000
03/05/19 To Account Payable 15000
05/05/19 To WH Adams Ltd 15000
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31/05/19 By Balance c/d 40000
Total 40000 Total 40000
Capital Account
Date Particulars £ Date Particulars £
31/05/19 To balance c/d 30000 01/05/19 By Cash 30000
Total 30000 Total 30000
Store Rent Account
Date Particulars £ Date Particulars £
02/05/19 To Cash 1000 31/05/19 By Balance c/d 1000
Total 1000 Total 1000
Accident insurance
policy Account
Date Particulars £ Date Particulars £
04/05/19 To Cash 1200 31/05/19 By Balance c/d 1200
Total 1200 Total 1200
Laundry fees Account
Date Particulars £ Date Particulars £
06/05/19 To Cash 200 31/05/19 By Balance c/d 200
Total 200 Total 200
telephone and internet
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Account
Date Particulars £ Date Particulars £
07/05/19 To Cash 2220 31/05/19 By Balance c/d 2220
Total 2220 Total 2220
Rates, water charges
and refuse Account
Date Particulars £ Date Particulars £
08/05/19 To Cash 950 31/05/19 By Balance c/d 950
Total 950 Total 950
Wages and salaries
Account
Date Particulars £ Date Particulars £
09/05/19 To Cash 1740 31/05/19 By Balance c/d 1740
Total 1740 Total 1740
WH Adams Ltd
Date Particulars £ Date Particulars £
31/05/19 To balance c/d 15000 05/05/19 By purchase 15000
Total 15000 Total 15000
Beverage Account
Date Particulars £ Date Particulars £
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11/05/19 To sale 13000 31/05/19 By Balance c/d 13000
Total 13000 Total 13000
Food Account
Date Particulars £ Date Particulars £
10/05/19 To sale 20000 31/05/19 By Balance c/d 20000
Total 20000 Total 20000
Sales Account
Date Particulars £ Date Particulars £
01/05/19 To balance c/f 33000 10/05/19 By Beverage 20000
11/05/19 By Food 13000
Total 33000 Total 33000
Profit and loss account:
Calculation of costs:
A. Marginal Costing
Statement of profit or loss for January2019
PER UNIT Budgeted Actual- Q1 Actual- Q2
80000
Sales Revenue 1 80000 66000 74000
COST OF SALES
Cost Of Production: Variables
Direct Material 0.65 52000 50700 42900
Opening Inventory 0 0 7800
Less : Closing Inventory 0 52000 7800 42900 2600 48100
CONTRIBUTION 28000 23100 25900
Fixed Overheads 16000 16000 16000
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Fixed selling and administration costs 5200 5200 5200
Profit 6800 1900 4700
B. Absorption Costing
Statement of profit or loss for January2019
PER UNIT Budgeted Actual- Q1 Actual- Q2
80000 5200
Sales Revenue 1 80000 3100 74000
COST OF SALES
Cost Of Production: Variables
Direct Material 0.65 52000 50700 42900
Fixed Overheads 0.2 16000 16000 16000 16000
Opening Inventory 0 0 10200
Less : Closing Inventory 0 52000 10200 56500 3400 65700
CONTRIBUTION 28000 -53400 8300
Fixed selling and administration costs 5200 5200
Profit 6800 -58600
Balance Sheet for the year needed as on 2016-17
Accounts for BluSky Ltd (Extracts) 2017 2016
£’000 £’000
Turnover 2500 2200
Cost of sales 1250 1040
Gross profit 1250 1160
Distribution costs 40 148
Administration costs 668 595
Operating profit 542 417
Interest payable 20 19
Profit on ordinary activities before taxation 522 398
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Tax on profit on ordinary activities 0 10
Profit/(loss) for the financial year 522 388
Statement of Financial Position 2017 2016
£’000 £’000
Non-Current assets
Tangible assets
800
781
Current Assets
Inventories 345 139
Trade Receivables 355 295
Cash 45 114
Total Current Assets 745 548
Current Liabilities
Trade payables 375 300
Bank overdraft 170 40
Total Current liabilities 545 340
Non-Current Liabilities
Long term loans 200 211
Net Assets 800 778
Capital and reserves
Share capital 500 290
Retained Earnings (Profit & loss account) 300 488
Shareholders’ funds 800 778
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P3. Produce a basic trial balance applying the use of balance off rule to complete the ledger.
Finance play an very important role in every business. An effective management of
finance improving the performance of various function in a proper manner. In ABC catering it is
important for this organisation to make appropriate financial statements and monitor financial
performance. The financial statement of ABC catering is mentioned below:
TRIAL
BALANCE
S. No Particulars Debit Credit
1 Purchase Account 40000
2 Sales Account 33000
5 Cash Account 12690
6 Food Account 20000
7 Beverage Account 13000
WH Adams Ltd 15000
Wages and salaries
Account 1740
Rates, water charges and
refuse Account 950
telephone and internet
Account 2220
Laundry fees Account 200
Accident insurance
policy Account 1200
Store Rent Account 1000
Capital Account 30000
Account Payable 15000
TOTAL 93000 93000
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TASK 2
P4. Reviewing distinct HR life cycle stages that are applied within particular hospitality job role
as well as their importance to retain with development of talent.
Human resources management has its unique life cycle. This HR life cycles some stages
which is explained. HR life cycle each stage has its challenges and benefits. In ABC catering
organisation follow different steps of HR life cycle which is mentioned below:
Recruitment : This process is start with hiring the right candidate in the organisation. In
organisation when manager hire the employee than its play a critical role in productivity,
turnover and growth. In order to make a successful recruitment process manager should make
the effective strategic staffing planning in which they include strategy which attract the best to
best candidate and also other hiring concern. In ABC catering manager is finding the person who
have the quality to maintained the post of hotel supervisor. In this context, recruiting stage
considered as the appoint the best candidate in organization. (Buehring and O’Mahony 2019).
Under this process, the management of this company can use different methods of recruitment
like inclusive job adverts, employee referrals, texting etc. With the help of it they can retain the
skilled employees till long period of time.
Education- After hiring of employee, there is an education is to be provided to individual
related to their new position because there is difference in working style of every organisation.
This education assist to know roles and responsibilities and how to accomplish it. In ABC
catering, if the manager can hire well qualified workers who help in running the business of the
company by using their all efforts. If the company provide training and development sessions to
employees which help in improving the employees skills and knowledge. It help in retaining
employees in context of their career growth.
Motivation: After the education in organisation there is a requirement of motivation to
worker. Manager of ABC catering offering various reasons to stay positive in organisation.
Provide employee opportunities for their growth in business this will be effective to motivate
employee in the organisation. Manager should appreciate their contribution in organisation
which makes organisation successful. When employees are motivated in the organisation than its
work effectively in term of achieving the goal and objective. If they attain their goals in set
period of time then it provide motivation to them. If the management of this firm provide
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motivational sessions to its workers then feel encouraged and show their interest to work with
the company till long period of time.
Evaluation: In this stage of HR cycle, manager measure and evaluate the performance
of an employee in organisation. The review which comes gives leader and employee particular
metrics which help in analysing that candidate is good for that job or not. For evaluation purpose,
the management of ABC catering can organise performance appraisal so that they can effectively
analyse the performance of employees without facing any issue related to partiality. It help in
retaining employees till long time period.
Celebration: At this stage HR gives candidate the opportunity to reenergize as staff
and thank employees for their handwork and recognize important milestones. Appreciation gift
card, can be seen in extra paid time off.
HR life cycle importance for developing addition to retaining talent
Improve workforce performance- Human resource life cycle in context to ABC caters
provide numerous career development programs for their workforce. This will be effective in
improving skills, capabilities addition to knowledge of employees that is effective for them as it
results in improving business performances also.
Enhances employee motivation- Administrators of ABC caters provides rewards and
appropriate them for doing the best performance. This is effective in developed motivation in
the mind of employee. Employees who are work hard working and motivated benefits the
organisation to achieve its objectives.
Increase employee retention- Procedures involved in HR life cycle helps management
team of ABC caters to have the full knowledge about the talent of employees in organisation.
The cycle is useful to auditors so that they can keep a lead about excellent performers of the
entity. It is play appropriate role to retain key talented individuals through rewards and awards
for performances.
The importance of human resource life intervals for finding and resolution of the issue of
maximise in employee retention can is decent utilization of human research series will support in
encouraging the execution as well as performance of worker's along with other individual
objective will be attainable in easy manner. It will straightly maximise the awareness about
belongingness towards the enterprise and the possibilities of worker retention can be decreased.
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P5. Performance management plan.
Performance management is define as the continue process of identifying, measuring and
developing the performance of employee and of a team. In performance management plan is
defined as formal process of organization in which discussing, identifying and planning the
organisation strategy as well as individual goals which an employee can or would achieve in
coming appraisal.
Job tittle: Hotel supervisor
Department: HR department
Company: ABC caters
Date: 21-02-19
Objectives for
improvements.
Criteria for success Additional support Objective results
Hotel supervisor is
lacking in its
communication skill he\
she can not deal with its
customer in an
appropriate manner and
this provide the
negative result.
For improving its
communication skill
ABC caters should
provide the proper
training programme.
Also management
should provide some
good example in front
of manager to
motivate them to
improve in its skill.
This communication
skills are effective in
term managing or deal
with employee and
also for improving the
conversations.
Hotel supervisor have
not the ability of
managing the conflict in
well manner. When
conflicts are present in
the organisation than the
manager is not able to
solve the problem
In term of solve the
conflicts in the
organisation
management should
provide them various
from which they ca
learn to deal with
various conflicts
Management should
provide them various
example in front of
employee to teach
them how they can
solve the conflicts in
organisation.
When manager
improve its conflict
resolution activity
than it give positive
result in term
improving the
organisation
objectives.
Lack in managing the
conflicts also leads as
Also management
should provide
For improving the
leadership quality of
In this context, when
manager have good
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bad leadership. Manager
cant supportive and
motivating environment.
education or
knowledge about the
different leadership
styles.
the leader management
should observe them
and correct them at the
time of doing any
mistakes.
leadership skills than
than they can manage
a wide variety of skill
sets. Good leaders ca
motivate , support ad
guide its team
effectively.
From the above context manager can also apply the HR cycle by ABC cater in proper manner,
which will help in hiring candidates possessing required skill in organisation.
Issues faced by ABC Caters are low employee satisfaction from working status as well as
declines to get together with group leaders. The management of ABC caters have prepared
Performance management plan that is as follows:
Plan: It is characterised as aggregation of various regulation and legislation that enable
to carry out enterprise objective in an appropriate manner.
Implement: With the application of set plan through management of ABC cater in a real
scenario by implementing set plans into actions.
Evaluate: when plans are implemented the next task is to evaluate stage related with
judgement of performance that helps in effective decision making.
Feedback: when performances are evaluated, this phase happens where ABC cater give
the services to client to provide their feedback about organisational performance.
The human resource management of the ABC cater appreciates workers along with
manager for the effective work completed by the divisions which will encourage the employees
to perform good and appraising them for their effective performance in the each department. HR
life cycle is important in relation to overcoming high labour turnover and strategic talent
management. Along with this, HR life cycle will help an organisation to recruit talented and
knowledgeable employees within and outside of the company. It will also assist an enterprise to
motivate their workers for its performance and effective work. As motivated employees helps an
enterprise by achievement of long term goals and objectives within given time period.
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TASK 3
P6 Specific legislations complied by hospitality sector
There are various laws which are developed for ABC catering in employees favour.
Legislation is defined as rules and regulation which a business organizations follow, These
amendments are prepared by government for betterment of workers and human resource.
Legislations followed by hospitality sector are as follow:
Equal pay Act, 1963: The government of UK proceed equal pay act in 1963, which
define the fair labour statements for workers and also avoids gender base wage pay. As Before
this act was introduced employees were not satisfied with their wages because of gender
discrimination(Henry, V 2019). The women's were not equally treated as men at same job
designation. when this act was introduced, it was considered very positive for gender
discrimination. This act influenced the hospitality organizations as ABC catering to avoid
discrimination in the companies by paying their employees equal for same job designation. The
companies can opt a basis of qualification according to that they can pay the salaries as highly
qualified workforce salary structure will be different from the less qualified employees salaries
(Fyfe Seaman and Bent 2018). For example, if the management of the company will not follow
this act properly and make discrimination among employees on the basis of pay like pay more to
male employees and less to female then it affect the company unfavourably. It also influence
business decision making also because they will not pay equally then employees turn over will
be increased which negatively affect business decision making.
 Health and safety Act, 2015: This act of UK's government guarantee health along with
safety factors to personnels at work. Proper safe environment of organizations helps in
productivity enhancement such as when employees are provided with sources as gloves
with helmets during machine operations by this they will only focus on work. This act
influenced ABC catering in introducing advanced services for employees as health
insurance benefits by rendering them policies which cover their medical expenses. For
example, if this organisation provide healthy safety environment to its employees then
they will work effectively for the organisational growth and attain their aims in set period
of time. It positively affect the business decision making and the management will take
effective decision in favour of organisation.
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 Human rights Act, 1993: The legislation ensures that employees should not face distress
and inhuman treatment in industries. Human right protect interest of employees, where
the companies force labours to work at inadequate environment without providing them
flexible working hours. Personal space and family time for workers should also be
concerned by organizations. This act impacted ABC catering company to introduce
flexible working hours and free trials by keeping in mind the interest of employees. For
example, according this act, the management of the company can provide all the right of
their employees so that they can feel freedom. If the workers will have their rights, they
will work more efficiently by using their all efforts. It will be helpful for increasing profit
and productivity of the company. This positively influence the business decision making
of the firm.
 Minimum wages Act, 2008: With such legislation UK's government presented that
each personnel whether skilled or unskilled will get at least minimum wages that will
contributes to meet primary needs comprising good food, education and health (Jarratt,
and et. al., 2018).The basic income of employees define their standard of living. This act
influenced the hospitality sectors of to provide basic remuneration to employees so they
can maintain their standard of living ABC catering started providing occasional bonuses
to its employees by this employees feel motivated to work hard.
 Food Safety Act, 1990: The reason to initiate the law is to ensure that product will be
serve along with sold in good quality so to support client sanitariness and maximise ABC
catering productivity addition to profitability. In addition, it enable them to publicize or
advertise their commodities in ethical manner that may enhance the morale as well as
maximise customer satisfaction. However, ABC catering prefer to use this legislation
because it supports them to provide qualitative good along with a resealable price so to
attain pre determined goal effectively.
P7 Impact of employment, contract and company law on decision making of hospitality sector
The decisions making of hospitality sector is moreover based on governments
legislations. Company, employment and contract law are three important laws which covers all
the functions of an hospitality sector.
 Employment law: It define basic statements for employees which are provided to the
workers by organizations. Basically it is a collection of information regarding employees
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issues at work about salary, sick leave, working hours, holidays, notice period, pension
and benefit schemes. This law clearly set out the relationship between company and
employees(Malachovský, 2017). The Impact of employment law on decision making of
ABC catering for example when the companies manager is thinking to extend the
working hours without giving proper notice to employees then employees can file
complaint under the interest of employment law.
 Company law: It define the legislation related to the company which shows provisions
regarding the corporation as partnership act, separate legal entity, shareholders risk etc. In
company law taxation policy affect the business decision(Kane Taylor and
Teare,2018)Taxation is the all amount which is earned by the company. In this context,
if ABC cater not pay its tax amount than its is legally wrong. So organisation take its
decisions which is come under the government rules and regulations.
 Contract law: This contract law is included in almost each business because this is
involve every purchase like selling , reselling. Manager of ABC cater Take the decision
in favor of employee and benefits should be provided according with the laws so that
operations can be maintained effectively. In organization if the decision are not taking
according to the contract laws than the intervention government is take place and image
of company will be affected badly.
For example: A starring food retail merchant KFC of Stockton Borough branches faced
penalty of £1.5 million due to 2 workers faced burn injuries. There is another example which is:
LSER along with Wettons were also penalized for amount £ 2m as well as £ 1.1m severally due
to prosecution which was purchase by ORR and became reason of the death of a cleaner.
Reflectinf critically about potential impact of legislations, regulation as well as ethical principle
ABC caters their key decision making.
All enterprise needs legislation together with laws that guide as well as enable them to
become more disciplined addition to ethical so to enhance the overall workings of ABC caters .
In few cases, incidents becomes uncertain that effect business performance together with
decision making. In addition, laws and regulations also ensures the business to give overflowing
support to bruised workers and give basic conveniences to them. With this, an organization can
enhance the trust of workers and give high level of gratification which heighten business brand
image and aid them to gain additional benefits in competition.
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TASK 4
P8. Communication methods used in hospitality sector that strengthens value chain
Communication play important role in the organisation.
Communication play important role in the organisation. In ABC cater company there is various
method which is use for communication. These method are effective in communicate within the
organisation. This methods are useful to improve value chain associated with ABC caters. Some
are explain below:
Email:- A simple method from which subordinate or the manager can coordinate its
activities and tasks. This Email are primarily used for sharing information as well as providing
messages to the employee(Lourenco 2017). Email is provided in each computer in organisation
from which they can easily share the information. It is among the work as a monitoring device
that is favoured for assisting employees of ABC caters and performing particular roles.
Video Conferencing- Another method which is considered as the one the most effective
tool of communicating. This method is adopted by managers of ABC cater to change existing
communication system as well as this is effective in maintaining the good reputation of
company. Video conferencing helps in maintaining contacts with distinct organsiational
employees (Lub, and et. al., 2016). the management of ABC caters goes with video
conferencing to show cast in play demo of top management to its customers.
Policies and procedures- Another most essential method or tool of coordinating as well
as managing workings of different department and the ABC cater. With the support of this
technique the division will be capable to direct or manage workers as they will perform
operations more effectively and according to set planned polices.
Importance of methods in context to strengthen value chain
Through the support of communication tools, administrators of ABC cater will be
confident to make useful future polices. This is because critical data can be communicated in the
consecutive as well as conventional manner. Hurdles, errors and issues in the process of
communication can be decreased and the objectives with targets can be acquired in desirable
manner.
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P9. Interrelation of functional roles in hospitality sector
In every organisation, functional roles such as marketing, human resources, finances,
R&D etc., has its own influences and also productive relationship with helps of which ABC
caters can achieve its defined goals or targets ( Nayak and Taylor 2018). The inter-relationship of
the different functional units are as follows:
Finance: In context with ABC caters, this is a tasked role of the finance Dept. to
provides assistance of the funds and finance to the business operation and its units such as
operation, HR, marketing etc., so that they would perform their own roles effectively and also
effectively. Finance Dept. can makes a complete budget and also do financial planning on what
level and how much funds needs to be transfers. Generally, in the ABC caters, finance officer is
required to approves the requirements of fund to be circulates. Within this department, the
management of the company can use KPI method for monitoring the performance of
organisation. It is important because it help in monitoring the financial performance of the firm
and improve employee morale, customer satisfaction and others. Sometimes, it can be
ineffective because they can be hard to measure.
Human resource: The role of human resource is to plans for hiring the right employee
and gives them right skills and abilities with the help of which they can provides a big support to
manpower regulations of the ABC caters. Other department can demand for more manpower and
in response, HR would hire right employee's to gather right employees to work. Also, training &
development is also one major part of HR Dept., to provides support to the other departments of
the business functions. The coordination and monitoring of HR department can do by analysing
the performance of the employees because if the employees do use their all effectiveness then it
positively influence the organisation's growth. But lack of training and development, they will
not do well and unfavourably affect the firm.
Operational: This department deals with operational aspects of the business such as
value of the production, supply chain management etc., with help of which business makes the
profits. ABC caters operational departments are expected provides its efforts and also ability to
makes business functioning more relevant and supportable to accomplishes business core
objectives in given point of time (Moeti,2016). Hence, the roles of operation is parallel
supportable to other department of the business such as procuring, adjusting and in same,
delegating resources to accomplish goals or targets of the business.
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