The general management mode of cinemas is: renting and decorating venues, buying and installing cinema equipment and furniture, hiring skilled workers and service personnel, renting film copies and collecting tickets; There will also be sporadic shopping and other services.
Second, the financial points
In addition to the general financial work that is basically the same as other enterprises, cinema finance has the following characteristics:
1, cashier system
Movie ticket system: the finance department is responsible for printing and stamping movie tickets every day, and registering and distributing them to ticket sellers. The conductor sells tickets and collects the fare. The ticket inspector is responsible for checking tickets. The conductor pays the ticket money to the financial staff and checks it with the remaining unsold tickets. The financial department shall establish a ledger to register the printing, distribution, surrender and destruction of shadow tickets.
Film tickets purchased in advance are directly collected and sold by the financial department.
Pre-sale card system: the finance department is responsible for the management of the card system, including software management, system maintenance, card printing, distribution and recycling. Film cards can be sold directly by the financial department or distributed to ticket sellers (managing the same ticket). Consumers who buy cards come to see movies, first change their cards at the ticket office to buy movie tickets.
Sales discount management: discount standards should be announced in time at the ticket office and off-site. Discount tickets should be printed separately from ordinary tickets. The discount of pre-sale cards can be directly discounted when selling cards, or it can be handled according to the system settings when changing tickets with cards. Don't make the discount too complicated.
Ticket donation management: Ticket donation is managed by the designated department. Tickets should be specially printed. Free tickets for unspecified events should be replaced by ordinary tickets before admission.
Step 2 tax
Film screening is a cultural industry management project managed by local tax, and the business tax rate is 3%. If some ticket buyers need invoices, they should buy cultural industry invoices from the tax bureau for backup.
Card sales revenue can be treated as advance payment, and whether to pay business tax in advance needs to be negotiated with the local tax bureau.
Retail, coffee, etc. The affiliated camp can declare the business tax of cultural industries or other service industries according to the income of affiliated services, and avoid going to the IRS to register and pay taxes. Or directly contract and lease.
3. Income classification
The income in the income statement is basically generated in the cashier system. Advance payment (card sales) can be included in the operating income at one time, or it can be included in the operating income step by step according to the actual consumption of the card purchaser.
4. Classification of costs and expenses
If it is not a large cinema, management needs should be considered more when classifying costs and expenses. Specifically:
Costs are divided into three categories: operating costs-direct costs, operating costs-indirect costs and management costs.
Direct costs include copy leasing, box office sharing, water and electricity charges for screening (such as sharing), publicity expenses, etc. All direct costs can be associated with specific projects or even specific events, which is the standard to distinguish direct costs from indirect costs.
Indirect expenses include site rent, depreciation or amortization of equipment and decoration, maintenance fees, wages and salaries of technicians and service personnel, technical consumables, etc.
Management expenses are various expenses of management department, cashier system and sales management department. The expenses of the sales department can also be set separately.
The above is for reference.