HOTEL COST CONTROL
Fakultas Ekonomi – Universitas Sahid Hotel Cost Control
SESSION 2
EXPLOTATION COSTS IN A HOTEL:
1. ROOM EXPENSESRoom expenses are a jargon for the costs of the dorm room
(and the meal plan). Every hotel charges its own rates, and
there can be quite a difference from hotel to hotel, both in
terms of the housing and meal options, and in terms of the
cost. Some hotels have brand new, apartment-style
dormitories with spacious kitchens, wireless internet ports and
private bathroom facilities, while other hotels offer only
traditional dormitory-style living in a room, and one bathroom
for all of the residents on each floor.
Fakultas Ekonomi – Universitas Sahid Hotel Cost Control
2. FOOD & BEVERAGES COSTS
FOOD COSTS: Are costs associates with actually producing the menu items a guest select. They include the expense of meats,dairy, fruits, vegetables, and other categories of food itemsproduced by the foodservice operation.
BEVERAGE COSTS: Are those related to the sale of alcoholic beverages. It is interesting to note that it is common practice in the hospitality industry to consider beverages cost of a nonalcoholic nature as an expense in the food cost category. Milk, Tea, coffee, waters, carbonated beverages and other nonalcoholic beverage items are not generally considered a beverage cost. Alcoholic beverages accounted for beverage costs include beer, wine and liquor.
EXPLOTATION COSTS IN A HOTEL:
Fakultas Ekonomi – Universitas Sahid Hotel Cost Control
3. ADMINISTRATIVE & GENERALSThe costs to keep a company run. General and administrative costs are indirect costs and exclude the costs incurred from factory processes central to the creation of a product. Reported on the income statement, it is the sum of all direct and indirect selling expenses and all general and administrative expenses of a company. Direct selling expenses are expenses that can be directly linked to the sale of a specific unit such as credit, warranty and advertising expenses. Indirect selling expenses are expenses which cannot be directly linked to the sale of a specific unit, but which are proportionally allocated to all units sold during a certain period, such as telephone, interest and postal charges. General and administrative expenses include salaries of non-sales personnel (GM, Comptroller, Resident Manager, rent (vehicles), heat and lights (POMEC?).
Fakultas Ekonomi – Universitas Sahid Hotel Cost Control
4. OCCUPATION COSTS
Occupation cost: Are the whole life costs of buildings and their associated land from occupancy until disposal. These costs may be incurred on a regular or irregular basis. This related to occupying a space including; rent, taxes, personal property taxes, insurance on building and contents, depreciation and amortization expenses (Fixed Costs).
Fakultas Ekonomi – Universitas Sahid Hotel Cost Control
Fakultas Ekonomi – Universitas Sahid Hotel Cost Control
MATERIAL COST CONTROL(MCC)
MaterialsMaterials
Materials
Fakultas Ekonomi – Universitas Sahid Hotel Cost Control
MCC Is the process whereby management attempts to regulate costs and guard
against excessive costs.
As a management tool to control or to monitor costs which are occurred in
Room operations
HOTEL
Fakultas Ekonomi – Universitas Sahid Hotel Cost Control
1. Hotel products
MATERIAL COST CONTROL
2. Products or services created or produced using costs and expenses.
Fakultas Ekonomi – Universitas Sahid Hotel Cost Control
MATERIAL COST CONTROL
3. Hotel Cost & Expenses 3.1. Rooms Department: Sales and Wages Employee Benefits China, Glassware and Linen Commissions Contract Cleaning Laundry and Dry Cleaning Operating Supplies Guest Supplies Printing and Stationery Other Operating Expenses Reservation Expenses Uniforms
Fakultas Ekonomi – Universitas Sahid Hotel Cost Control
MATERIAL COST CONTROL
3. Hotel Cost & Expenses 3.2. Food and Beverage Department: Cost of Sales
Expenses: Salaries and Wages Employee Benefits China and Glassware Silverware Linen Contract Cleaning Kitchen Fuel Laundry and Dry Cleaning Licenses Music and Entertainment
Expenses (continue): Operating Supplies Cleaning Supplies Guest Supplies Paper Supplies Printing and Stationery Other Operating Expenses Uniforms
Fakultas Ekonomi – Universitas Sahid Hotel Cost Control
MATERIAL COST CONTROL
3. Hotel Cost & Expenses 3.3. Guest Laundry: Cost of Laundering
Expenses: Salaries and Wages Employee Benefits Laundry Supplies Operating Supplies Other Operating Expenses Uniforms
Fakultas Ekonomi – Universitas Sahid Hotel Cost Control
MATERIAL COST CONTROL
3. Hotel Cost & Expenses 3.5. Other Operated Department: Cost of Merchandise sold
Expenses: Salaries and Wages Employee Benefits
Other Expenses: China and Glassware Contract Services Laundry Linen Operating Supplies
Expenses (continue): Other Operating Expenses Uniforms
Fakultas Ekonomi – Universitas Sahid Hotel Cost Control
MATERIAL COST CONTROL
3. Hotel Cost & Expenses 3.6. POMEC Department: Salaries and Wages Employee Benefits
Property Operation & Maint: Building Curtain and Draperies Electrical and Mechanical Equip Elevators Engineering Supplies Floor Covering Furniture Ground and Landscaping Operating Supplies
POM Expenses (continue): Operating Supplies Painting and Decorating Refrigeration Supplies Removal of Waste matter Uniforms Miscellaneous
Energy Costs: Electric Current Fuel Steam Water
Fakultas Ekonomi – Universitas Sahid Hotel Cost Control
MATERIAL COST CONTROL
3. Hotel Cost & Expenses 3.6. POMEC Department: Salaries and Wages Employee Benefits
Property Operation & Main: Building Curtain and Draperies Electrical &Mechanical Equip Elevators Engineering Supplies Floor Covering Furniture Ground and Landscaping Operating Supplies
POM Expenses (continue): Operating Supplies Painting and Decorating Refrigeration Supplies Removal of Waste matter Uniforms Miscellaneous
Energy Costs: Electric Current Fuel Steam Water
Fakultas Ekonomi – Universitas Sahid Hotel Cost Control
MATERIAL COST CONTROL
3. Hotel Cost & Expenses 3.7. Marketing Department: Sales: Salaries and Wages Employee Benefits Operating Supplies Other Operating Expenses Postage and Facsimile Trade Shows Travel and Entertainment
Advertising: Salaries and Wages Employee Benefits Exchange
Advertising (continue): Other Operating Expenses Outdoor Print:
- Magazines – group & travel - Magazines – other - Newspapers
Production Radio and Television
Fakultas Ekonomi – Universitas Sahid Hotel Cost Control
MATERIAL COST CONTROL
3. Hotel Cost & Expenses 3.7. Marketing Department (continue): Merchandising: Salaries and Wages Employee Benefits In-house Graphics Other Selling aids Point of Sales materials
Public Relation and Publicity: Civic and Community projects Fees for outside services Other Operating Expenses Photography
Research: Salaries and Wages Employee Benefits Guest History Other Operating Expenses Outside services
Fakultas Ekonomi – Universitas Sahid Hotel Cost Control
MATERIAL COST CONTROL
3. Hotel Cost & Expenses 3.7. Marketing Department (continue): Fee and Commissions: Advertising Agencies Franchise Fees Hotel Representatives Marketing Fees Other Operating Expenses
Other Selling and Promotion Expenses: Association dues Complementary guests Credit Cards cost - internal Direct mail
Fakultas Ekonomi – Universitas Sahid Hotel Cost Control
MATERIAL COST CONTROL
3. Hotel Cost & Expenses 3.8. Administrative and General Expenses: Salaries and Wages Employee Benefits
Other Expenses: Cash overages and Shortages Commission on Credit Card charges - net Credit and collection charges Data processing expenses Donations Executive Office expenses Insurance – general Internal Audits expenses
Fakultas Ekonomi – Universitas Sahid Hotel Cost Control
MATERIAL COST CONTROL
3. Hotel Cost & Expenses 3.8. Administrative and General Expenses (continue):
Other Expenses (continue-1): Internal Communication systems Loss and Damage Management Fees Miscellaneous Postage and Facsimile Printing and Stationery Professional Fees Provision for Doubtful Accounts Trade Association dues Trade Publications
Fakultas Ekonomi – Universitas Sahid Hotel Cost Control
MATERIAL COST CONTROL
3. Hotel Cost & Expenses 3.8. Administrative and General Expenses (continue):
Other Expenses (continue-2): Traveling Expenses Trustees’ and Registrations’ Fees Uniforms
Fakultas Ekonomi – Universitas Sahid Hotel Cost Control
Fakultas Ekonomi – Universitas Sahid Hotel Cost Control
Why Costs and Expenses to be controlled?Why they should attempts to regulate properly?
BUSINESS PRINCIPLE = ECONOMIC REASONS
To maximize revenues as well as profit To minimize Cost and Expenses
Fakultas Ekonomi – Universitas Sahid Hotel Cost Control
Increasing or excessive cost may caused ofCaused of
Un proper Quality
Un proper Quantity
Un proper Storage
Not match Price
Un proper process
Overview of the Purchasing and Ordering Process in FB Department
Purchasing
Receiving
Storing
Issuing
Processing
Selling
Fakultas Ekonomi – Universitas Sahid Hotel Cost Control
Fakultas Ekonomi – Universitas Sahid Hotel Cost Control
Increasing or excessive cost may caused ofCaused of
Un proper Quality
Purchasing & Receiving
Un proper Quantity
Purchasing & Receiving
Un proper Storage
Not match Price
Price setting ; Selling
Un proper process
Chapter’s Objective:
After having this chapter all students could identify the role
of Material Coat Control in a hotel and able to distinguish
3 prime costs which appear in Rooms Operation.
Fakultas Ekonomi – Universitas Sahid Hotel Cost Control
Fakultas Ekonomi – Universitas Sahid Hotel Cost Control
Cost control is the process whereby managers attempts to
regulate costs and guard against excessive costs.
‘Cost control’ adalah kegiatan/proses yang dilakukan pimpinan (supervisors, Deparment Heads, Managers, General Manager) untuk mengendalikan dan menjaga peningkatan biaya.
Fakultas Ekonomi – Universitas Sahid Hotel Cost Control
Every managers must take care this matters.
Rooms Manager is the only person who responsible to control
cost occurred of his/her department.
Rooms Manager should perform and well planned regarding
Room Material Cost Control activities.
Fakultas Ekonomi – Universitas Sahid Hotel Cost Control
The primary objectives is to provide of useful informative
operational data as quickly as possible to the management,
so that the corrective action can be taken in time.
Topic 1 – Introduction to Purchasing and Controls
The Importance of Control Systems in Purchasing
The purchasing process, even in small establishments, is not just a
matter of going to the market or ringing a supplier when food,
beverage and other stock items need to be replenished. In fact, the
process involves systems and documents that control how purchasing
is conducted.
Fakultas Ekonomi – Universitas Sahid Hotel Cost Control
‘Controls’ are needed because the costs associated with purchases
run at about 30% of turnover (turnover is the total amount of the
money that comes into the establishment).
For example, if a restaurant has a yearly turnover of $300,000,
$100,000 of this is used to purchase stock items that go to create the
products and services supplied to customers.
Topic 1 – Introduction to Purchasing and Controls
The Importance of Control Systems in Purchasing
Fakultas Ekonomi – Universitas Sahid Hotel Cost Control
It would be tempting to think that losing a few thousand
dollars through wastage, breakage or theft of stock would
hardly matter if the total expenditure on stock were $100,000.
However, let us examine this a bit further.
Topic 1 – Introduction to Purchasing and Controls
The Importance of Control Systems in Purchasing
Fakultas Ekonomi – Universitas Sahid Hotel Cost Control
It turns out that the other major costs in Hospitality businesses are those to do with labor (staff wages) and overheads (rates, water, electricity etc.). Of the total amount of money coming into the establishment about 66% is spent on these items. Along with purchases this leaves only about 4% of the income as profit. For a $300,000 turnover this is $12,000.
Topic 1 – Introduction to Purchasing and Controls
The Importance of Control Systems in Purchasing
Fakultas Ekonomi – Universitas Sahid Hotel Cost Control
Now consider the theft or breakage of a $50 bottle of Scotch. Once gone it has to be re-purchased. Since there will probably be no reason to expect an increase in sales to cover the cost, where will the money come from? Well, you could reduce staff wages (probably not an option); or you could not pay all your rent (you still have to pay it eventually). This means the $50 has to be paid for out of profit. There is nowhere else it can come from!
Topic 1 – Introduction to Purchasing and Controls
The Importance of Control Systems in Purchasing
Fakultas Ekonomi – Universitas Sahid Hotel Cost Control
So if over the year re-purchases of stock amounted to $12,000, all the profit potentially available to this establishment would be lost.
To consider this a different way, we could say a total expenditure on stock of $112,000 (normal expenditure and re-purchases) means that re-purchase costs will be about 10.5% of total purchases, ($12,000 / $112,000 x 100). That is, if stock losses amount to about 10.5% of the profit of any normal hospitality establishment running at 4% profit, profit will be completely wiped out.
Topic 1 – Introduction to Purchasing and Controls
The Importance of Control Systems in Purchasing
Fakultas Ekonomi – Universitas Sahid Hotel Cost Control
Any ‘controls’ that can reduce or minimize stock losses will have a direct $ for $ impact on profit.
In this subject we will look in detail at the purchasing process, the ‘controls’ that are used and the way these controls help ensure stock losses are minimized.
Topic 1 – Introduction to Purchasing and Controls
The Importance of Control Systems in Purchasing
Purchase-CN Purchase-Debit Note
Fakultas Ekonomi – Universitas Sahid Hotel Cost Control
Test Yourself 1
If you owned a hospitality establishment what % loss of stock do you think would be acceptable to you? Explain.---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
Topic 1 – Introduction to Purchasing and Controls
The Importance of Control Systems in Purchasing
Fakultas Ekonomi – Universitas Sahid Hotel Cost Control
Key points
Ensuring stock is not lost through wastage or theft is an essential component in maximizing the profitability of a hospitality establishment. To do this, control systems are implemented that track the entire process from departmental usage through to departments receiving replenished supplies.
Topic 1 – Introduction to Purchasing and Controls
The Importance of Control Systems in Purchasing
Fakultas Ekonomi – Universitas Sahid Hotel Cost Control
The purchasing process is made up of many different activities involving people, systems and documents. Purchasing is carried out so that food, beverage and other stock items needed for day to day running of various departments can be replenished. The complexity of the systems set up by each establishment will differ according to the style and the size of business. However there are some basic systems that should appear in hospitality businesses of all sizes and these involve systems for purchasing, receiving, storing and issuing of stock.
Topic 1 – Introduction to Purchasing and Controls
Overview of the Purchasing and Ordering Process
Fakultas Ekonomi – Universitas Sahid Hotel Cost Control
The diagram below is an example of what a purchasing system might look like in an establishment that has strict rules set up with regard to how the purchasing process is to be carried out. The diagram works like a flow chart and shows the movement of information between hotel departments and major parts of the purchasing department. Note the use of specific documents in each part of the process.
Topic 1 – Introduction to Purchasing and Controls
Overview of the Purchasing and Ordering Process
Figure 1 Overview of activities and information flow between a hotel department and the Stores and Purchasing Department
Fakultas Ekonomi – Universitas Sahid Hotel Cost Control
This diagram shows that each department must complete paperwork that filters through to the next department, creating a record of: What was done By whom it was done For what purpose.
This regulates the functions of purchasing, receiving, storage and issue of stock.
Topic 1 – Introduction to Purchasing and Controls
Overview of the Purchasing and Ordering Process
Fakultas Ekonomi – Universitas Sahid Hotel Cost Control
Some businesses do not use systems that are as formal as that shown in the diagram; however there will always be some type of system that should be followed where stock is involved.
Topic 1 – Introduction to Purchasing and Controls
Overview of the Purchasing and Ordering Process
Fakultas Ekonomi – Universitas Sahid Hotel Cost Control
Topic 1 – Introduction to Purchasing and Controls
Overview of the Purchasing and Ordering Process
PURCHASING
RECEI VING
STORING
ISSUING
PROCESSING
SELLING
Fakultas Ekonomi – Universitas Sahid Hotel Cost Control
BAGAN ALUR PEMBELIAN PERSEDIAAN
STORE PURCHASING ACCT DEP HEAD GM COST CONTROL SUPPLIERS
PRPR PR
QAPQAP
PO
PO
PO
PO
Copy forRECEIVING
Notes:PR = Purchase RequisitionQAP = Quotation Analysis PricePO = Purchase OrderA = Arsip
Approval Approval
In the hospitality business, the generic name given to systems such as those shown in the diagram is ‘Controls’. The controls that are used in each establishment help to: Obtain food, beverage and other stock items from suppliers Maintain the stock while it is in storage Reduce the likelihood of theft and wastageAssist in the distribution of stock to departments who
request it as needs arise.
Topic 1 – Introduction to Purchasing and Controls
Overview of the Purchasing and Ordering Process
Fakultas Ekonomi – Universitas Sahid Hotel Cost Control
Key points
Controls systems associated with purchasing and storage use documents such as:
• Requisition Forms• Purchase Requisitions• Purchase Orders
Topic 1 – Introduction to Purchasing and Controls
Overview of the Purchasing and Ordering Process
Fakultas Ekonomi – Universitas Sahid Hotel Cost Control
The diagram below shows the interactions between
departments and the purchasing and stores department.
Topic 1 – Introduction to Purchasing and Controls
The Role of Purchasing and Stores Department
Fakultas Ekonomi – Universitas Sahid Hotel Cost Control
control
As you can see in the diagram above when a department needs stock, it completes a requisition document and forwards it to the purchasing and stores department. In turn departments receive the items (goods) requested on the requisition. All departments rely on the purchasing and stores department to obtain stock items.
Topic 1 – Introduction to Purchasing and Control
The Role of Purchasing and Stores Department
Fakultas Ekonomi – Universitas Sahid Hotel Cost Control
Each department will require different stock items to help them perform their daily activities. The stock items would range from paper products, guest supply items such as shampoo and shoeshine, major pieces of equipment, to food and beverages. However, departments can’t spend unlimited amounts of money on supplies (stock). Each department is allocated a budget (a certain amount of money) and must ensure they spend no more.
Topic 1 – Introduction to Purchasing and Controls
The Role of Purchasing and Stores Department
Fakultas Ekonomi – Universitas Sahid Hotel Cost Control
This means the purchasing and stores department must maintain a system of purchasing that enables the correct quantity and quality of stock to be purchased at the right time and price; so they can support departments to ‘keep within budget’.
Topic 1 – Introduction to Purchasing and Controls
The Role of Purchasing and Stores Department
Fakultas Ekonomi – Universitas Sahid Hotel Cost Control
To ensure the system works properly, the purchasing and stores department must ensure that when each department puts in a request for more stock, the correct paperwork is completed. Other roles of the purchasing department include:
o checking authority of those ordering stocko controlling the flow of informationo costing stock ‘back’ to the various departments.
Topic 1 – Introduction to Purchasing and Controls
The Role of Purchasing and Stores Department
Fakultas Ekonomi – Universitas Sahid Hotel Cost Control
Everyone involved in purchasing and ordering must adhere to management policies and ensure the system is followed. Failure to follow the purchasing system may lead to problems in stock levels and stock maintenance records.
Topic 1 – Introduction to Purchasing and Controls
The Role of Purchasing and Stores Department
Fakultas Ekonomi – Universitas Sahid Hotel Cost Control
A large international-style hotel is typically divided into various departments. The departments you would expect to find are: Food & Beverage, Front Office, Housekeeping, Engineering, Sales & Marketing, and Administration. Each department has places in which it stores stock for immediate use. In the bar this is in the refrigerator and on shelves. In the kitchen this is in refrigerators, the cool room and on shelves. Each department is responsible for maintaining stock levels in these local storage areas, and placing orders for new stock as the need arises.
Topic 1 – Introduction to Purchasing and Controls
Hotel departmental interaction with the purchasing and stores department
Fakultas Ekonomi – Universitas Sahid Hotel Cost Control
Senior management dictates to each department:
What is allowed as stock The amount of stock that is allowed to be on-hand
(available), at any given time How replenishment of stock should be handled.
Topic 1 – Introduction to Purchasing and Controls
Hotel departmental interaction with the purchasing and stores department
Fakultas Ekonomi – Universitas Sahid Hotel Cost Control
As each department uses stock items, it keeps a record of
usage; so that when stock levels get down to a pre-determined
amount, a process to re-order the required stock is carried out.
Topic 1 – Introduction to Purchasing and Controls
Hotel departmental interaction with the purchasing and stores department
Fakultas Ekonomi – Universitas Sahid Hotel Cost Control
To ensure these procedures are followed, each department has particular people who are responsible for:
• Recording usage• Writing out requisitions• Taking delivery of stock items from the store.
Topic 1 – Introduction to Purchasing and Controls
Hotel departmental interaction with the purchasing and stores department
Fakultas Ekonomi – Universitas Sahid Hotel Cost Control
This process is part of each department’s individual stock
control process and interacts with the overall purchasing and
control process of the establishment.
Topic 1 – Introduction to Purchasing and Controls
Hotel departmental interaction with the purchasing and stores department
Fakultas Ekonomi – Universitas Sahid Hotel Cost Control
For example, if you were employed as a bar attendant in a large international hotel, at the end of each shift you may be required to count the number of empty (and broken) bottles or cans of beer, wine, spirit etc. You may also be required to count or measure the stocks remaining in the bar. At the same time the bar manager may obtain a print out from the computerized point of sale system or the cash register.
Topic 1 – Introduction to Purchasing and Controls
Hotel departmental interaction with the purchasing and stores department
Fakultas Ekonomi – Universitas Sahid Hotel Cost Control
From this, he/she would then note the number of cans or
bottles sold, and calculate the volume of each type of liquor or
post mix that had been used by looking at the sales of drinks
and cocktails.
Topic 1 – Introduction to Purchasing and Controls
Hotel departmental interaction with the purchasing and stores department
Fakultas Ekonomi – Universitas Sahid Hotel Cost Control
At the end of Shift
To count empty bottle/cans
Beers, wine spirits, etc.
To count stock remaining
Bottle, cans, rest of Spirit
Computer print out
Sold?
For example, if you were employed as a bar attendant in a large international hotel, at the end of each shift you may be required to
Fakultas Ekonomi – Universitas Sahid Hotel Cost Control
Test Yourself 2
Counts of bottles and cans, and taking note of how much liquor and post mix is left will enable the bar manager to determine how much needs to be re-ordered before the next shift. Why do you think the bar manager would also check the records of sales to determine the amount used? Explain.------------------------------------------------------------------------------------------------------------------------------------------------------
Topic 1 – Introduction to Purchasing and Controls
Hotel departmental interaction with the purchasing and stores department
Fakultas Ekonomi – Universitas Sahid Hotel Cost Control
Another example of recording usage would be if you worked in the Housekeeping Department of the hotel. As a room attendant one of your duties would be the cleaning of guest rooms after guests have checked-out. To carry out this duty you would use chemicals to clean all of the surfaces; you would replace all dirty linen and towels with clean ones; you might check the mini-bar usage; and you would definitely replace the guest supply items such as shampoo, conditioner, bath gel, shower cap and shoe shine.
Topic 1 – Introduction to Purchasing and Controls
Hotel departmental interaction with the purchasing and stores department
Fakultas Ekonomi – Universitas Sahid Hotel Cost Control
Topic 1 – Introduction to Purchasing and Controls
Hotel departmental interaction with the purchasing and stores department
Fakultas Ekonomi – Universitas Sahid Hotel Cost Control
Topic 1 – Introduction to Purchasing and Controls
Hotel departmental interaction with the purchasing and stores department
Fakultas Ekonomi – Universitas Sahid Hotel Cost Control
Topic 1 – Introduction to Purchasing and Controls
Hotel departmental interaction with the purchasing and stores department
Fakultas Ekonomi – Universitas Sahid Hotel Cost Control
Topic 1 – Introduction to Purchasing and Controls
Hotel departmental interaction with the purchasing and stores department
Fakultas Ekonomi – Universitas Sahid Hotel Cost Control
Topic 1 – Introduction to Purchasing and Controls
Fakultas Ekonomi – Universitas Sahid Hotel Cost Control
Topic 1 – Introduction to Purchasing and Controls
Fakultas Ekonomi – Universitas Sahid Hotel Cost Control
Topic 1 – Introduction to Purchasing and Controls
Fakultas Ekonomi – Universitas Sahid Hotel Cost Control
Topic 1 – Introduction to Purchasing and Controls
Fakultas Ekonomi – Universitas Sahid Hotel Cost Control
Topic 1 – Introduction to Purchasing and Controls
Fakultas Ekonomi – Universitas Sahid Hotel Cost Control
Topic 1 – Introduction to Purchasing and Controls
Fakultas Ekonomi – Universitas Sahid Hotel Cost Control
Topic 1 – Introduction to Purchasing and Controls
Fakultas Ekonomi – Universitas Sahid Hotel Cost Control
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