Financial Management for Hospitality Decision Makers
By Chris Guilding

List of Figures

Chapter 8: Budgeting and Responsibility Accounting

Figure 8.1: An example of a hotel s organization chart
Figure 8.2: A responsibility centre and its dimensions of accountability
Figure 8.3: A hierarchical perspective of responsibility centres accountability
Figure 8.4: Budget difficulty and management performance (adapted from Emmanuel et al., 1990)
Figure 8.5: Kitchen and restaurant physical sequencing of events
Figure 8.6: The sequence in which budget schedules relating to kitchen activities are prepared

Chapter 11: Working Capital Management

Figure 11.1: The impact of seasonality on asset investment
Copyright Chris Guilding 2002 under license agreement with Books24x7
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