DUY TAN UNIVERSITYFACULTY OF ENGLISH GRADUATION PAPER NGUYEN LUU TIEN HIEN AN INVESTIGATION INTO THE STRENGTHS AND WEAKNESSES OF RECEPTION DEPARTMENT AT HOA SEN HOTEL AND SOME SOLUTIONS
Trang 1DUY TAN UNIVERSITY
FACULTY OF ENGLISH
GRADUATION PAPER
NGUYEN LUU TIEN HIEN
AN INVESTIGATION INTO THE STRENGTHS AND WEAKNESSES OF RECEPTION DEPARTMENT AT HOA SEN HOTEL AND SOME SOLUTIONS TO
IMPROVING ITS SERVICE QUALITY
CODE : K22.702 COURSE : 2016 – 2020
Trang 2MINISTRY OF EDUCATION AND TRAINING
DUY TAN UNIVERSITY
FACULTY OF ENGLISH
GRADUATION PAPER
NGUYEN LUU TIEN HIEN
AN INVESTIGATION INTO THE STRENGTHS AND WEAKNESSES OF RECEPTION DEPARTMENT AT HOA SEN HOTEL AND SOME SOLUTIONS TO
IMPROVING ITS SERVICE QUALITY
CODE : K22.702 COURSE : 2016 – 2020
Trang 3
Da Nang – May 2020
Trang 4Especially, I am very grateful to M.A Tran Thi Ngoc Tuyen and I wouldlike to express my deepest gratitude for her help and transfer of preciousexperiences, which will prepare us for knowledge to get to life.
I would also like to express my sincere thank the board of Hoa Sen Hoteland the members of the hotel who provided me with the necessaryinformation and materials for me to complete the thesis
Finally, I would like to send my sincere gratitude to my family andfriends who have always encouraged, helped and facilitated me in the pastfour years and completed my graduation thesis Due to time constraints aswell as research qualifications and experiences, my thesis has manyshortcomings I look forward to receiving the comments of the teachers,researchers so that my thesis can be more completed
Trang 5
STATEMENT OF AUTHORSHIP
Except where reference is made in the text of the study, this studycontains no material published elsewhere or extracted in the whole, or in partfrom a study by which I have qualified for or been awarded another degree ordiploma
No other person’s work has been used without due acknowledge in thestudy
This study paper has not been submitted for the award of any degree ordiploma in any other tertiary institution
Danang, May 2020NGUYEN LUU TIEU HIEN
Trang 6This graduation paper investigates the real situation and providessolutions to improving the service quality of the receptionists at Hoa SenHotel; this case study is carried out based on the theoretical background andthe practical data To find the result, I collect all of the main relatedinformation about the limitations and the customer's evaluations of thereceptionist activity through my survey, findings, and observation Based onthis information, I offer a number of main problems in the hotel servicesquality and provide solutions to improving the service quality at Hoa SenHotel
Trang 7LIST OF TABLES AND FIGURES
List of Figure:
Figure 1: Receptionist Organization Chart at Hoa Sen Hotel 10
Figure 2: Organizational Structure of Management at Hoa Sen Hotel 18
Figure 3: The organization chart of the receptionist at Hoa Sen Hotel 27
List of Image: Image 1: Hoa Sen Hotel 17
Image 2: The Reception at Hoa Sen Hotel 19
List of tables: Table 1: Amount of guest arrival from 2017 to 2019 at Hoa Sen Hotel 25
Table 2: The guest information provided through the questionnaire 35
Table 3: Customer reviews of reception satisfaction 37
Table 4: Customer reviews of facilities satisfaction 39
Table 5: Customer reviews of check-in and check-out procedures satisfaction .40
Trang 8LIST OF ABBREVIATIONS
CEO : Chief Executive Officer
F&B : Food and Beverage
FO : Front Office
VND : Vietnam dong
TABLE OF CONTENTS
ACKNOWLEDGEMENTS i STATEMENT OF AUTHORSHIP ii
Trang 9LIST OF ABBREVIATIONS v
PART 1: INTRODUCTION 1
1 Rationale 1
2 Aims and Objectives 3
2.1 Aims 3
2.2 Objectives 3
3 Scope of the Study: 3
4 Method of the study: 3
5 Organization of the study 4
PART B: DEVELOPMENT 5
CHAPTER 1: THEORETICAL BACKGROUND 5
1.1 An Overview of the Hotel 5
1.1.1 Concepts of hotel 5
1.2 Hotel business 7
1.2.1 The concepts of the hotel business 7
1.2.2 Features of hotel business: 8
1.3 General introduction to the reception department 10
1.3.1 Concept of receptionist department 10
1.3.3 Requirements for the staff of the Reception Department 12
1.3.4 Layout area 14
1.4 Service Quality of Hotel 14
1.4.1 Concept of Service Quality 14
1.4.2 Features of Quality of service 15
1.4.3 The role and significance of improving the service quality in the hotel business 15
CHAPTER 2: CASE DESCRIPTION 17
2.1 Overview of Hoa Sen Hotel 17
Trang 102.1.1 Location and development of Hoa Sen Hotel: 17
2.2 Organization structure of management at Hoa Sen Hotel 18
2.2.1 Staff organization 18
2.2.2 Functions of Each Department and the Relationship between Departments in the Hotel 19
2.2.2.1 Functions and Tasks of Each Department 19
2.2.2.2 The relationship between the Departments in the Hotel 21
2.3 Room classification and room price of Hoa Sen Hotel 22
2.4 The number of guest arrivals hotel in recent years (2017-2019) 25
CHAPTER 3: ANALYSIS AND EVALUATION 27
3.1 The quality status of the reception department at Hoa Sen hotel 27
3.1.1 Quality of reception staff 27
3.1.2 Lobby area facilities 28
3.1.3 Processes of the front desk department 29
3.1.3.1 Processes of retail customer service 29
3.1.3.2 Process of serving Member, VIP guests 32
3.2 Assessment of customer satisfaction about the service quality of the receptionists at the Hoa Sen Hotel 34
3.2.1 Questionnaires gathered from customers 34
3.2.2 Analysis and evaluation customer satisfaction 37
3.3 General evaluation of service quality at the Receptionist of Hoa Sen Hotel 41
3.3.1 Advantages 41
3.3.2 Disadvantages 43
PART C CONCLUSION AND SUGGESTIONS 44
1 Conclusion 44
Trang 112 Suggesting solutions to improve the quality of reception services at Hoa Sen Hotel 45 REFERENCES 48 APPENDIX
Trang 12PART 1: INTRODUCTION
1 Rationale
Along with the development of economic sectors, tourism is considered
as one of the important industries for the development of our country in thecoming period Vietnam is a country with stable political security With aculture filled with national identity, beautiful natural landscapes and famousdestinations are enough to attract domestic and international visitors Besides,the tourism industry is developing very fast because the travel needs of peopleare increasing and gradually becoming an essential need of life Followingthat trend, Vietnam's tourism industry in general and the hotel business inparticular have undergone great changes The development of Vietnam'stourism industry in recent years has contributed significantly to the hospitalityindustry With the increasing number of hotels, hotels must take measures toattract customers and thereby confirm their competitive position in themarket Vietnam has more and more tourism partners, requiring Vietnam topay attention to the quality of services to meet the needs of internationaltourists They are not only willing to spend a large amount of money ontourism activities but also have a lot of travel experience Customers have alot of options to suit their usage needs They often compare the quality of thishotel with other hotels
Currently, there are many competing factors such as price, facilities and most important is the service attitude of the hotel staff In particular, theReception Department plays an important role, because businesses cantransmit information, guidance, explanations as well and solve customercomplaints or questions through this department Besides, the ReceptionDepartment is the first and the last department to meet guests, considered asthe face of the hotel that represents the hotel, welcoming guests to meet all
Trang 13their needs while they stay and leave Reception activities have an importantrole in creating the first impression of the hotel Therefore, the improvement
of the receptionist's quality is extremely important and necessary Thereception is the mirror that reflects the entire image of the hotel Through theReception, you can judge whether the quality of the hotel is good or not.From there, it is possible to explore the needs of different types of customers,meet their needs as much as possible
Outstanding in the tourist routes of Central Vietnam, the ancient town
of HoiAn is one of the attractions of many domestic and foreign tourists bythe rustic, simple and poetic beauty of a long-standing city Coming to Hoi
An, tourists cannot ignore places such as Cau Pagoda, Fujian Assembly Hall,Cantonese Assembly Hall, Tra Que Vegetable Village, Thanh Ha PotteryVillage, An Bang Beach, and special dishes features of Quang Visitors hereare enthusiastically served by the modern service system includingaccommodation facilities, restaurants, hotels, and entertainment areas
Hoa Sen Hotel is one of the good choices of tourists visiting Hoi An oldtown Hoa Sen Hotel is the 3-star hotel in Hoi An, along with a convenientlocation, the staff in recent years has also been appreciated, particularly thereception staff However, to improve the service quality, the hotel still needs
to overcome the limitations Starting from the above points, along with the
enthusiastic support of the teachers, I decided to choose the topic: “An investigation into the strengths and weaknesses of Reception Department at Hoa Sen Hotel and some solutions to improving its service quality” to be a
topic of my graduation thesis
Trang 142 Aims and Objectives
2.1 Aims
-In this project, I will study the actual situation of operation and quality
of the reception department at the Hoa Sen Hotel
-Then I comment and assess the quality of hotel services
-In addition, I also provide some solutions to improving the quality ofHoa Sen hotel services
2.2 Objectives
Based on the set aims, the thesis proceeds to solve the following researchtasks:
Analysis and evaluation customer satisfaction with the hotel
Finds out the strengths and weaknesses of the receptionists of the HoaSen hotel
Propose some suggestions to improve and advance the service quality
of the receptionist at the Hoa Sen Hotel
3 Scope of the Study:
This study mainly focused on the working situation of the receptiondepartment, customer assessment of reception services at Hoa Sen Hotel.Thereby, I propose some solutions to improving the service quality of thereceptionist at Hoa Sen Hotel
4 Method of the study:
To complete this graduation, the author used many methods including:
First, I collected some information from books, newspapers, andwebsites related to paper documents
Second, I used the survey methods, information collected to completethis topic
Trang 15Third, I conducted a survey for clients, and then I checked theinformation, used the analytical and evaluation methods to understand theinformation gathered.
Finally, with the method of observing the receptionist's workingprocess with clients, I had some ideas for solutions to improving theReceptionist
5 Organization of the study
Part A is the introduction of the graduation paper including rationale,aims and objectives, the scope of the study, method of the study and study'sorganization
Part B includes:
• Chapter I is a theoretical background of the hotel business and theReception Department at the hotel
• Chapter II is case description of the overview of the hotel and the status
of the hotel business in recent years
• Chapter III includes an analysis and evaluation of the quality status ofthe receptionist's department to improve the service
Part C is the suggestions for improving the service quality of theReception at Hoa Sen hotel and the conclusion
Trang 16multi-to the number of stars from 1 multi-to 5 stars.”
The hotel is a popular accommodation business in the world, ensuringthe quality and facilities necessary for business accommodation Besides, thehotel meeting a number of requirements for rest, dining, entertainment andother services in time guests stay at the hotel, in accordance with the purpose
Trang 171.1.2 Classification of Hotel
To meet the needs of customers implementing tourism purposes, thehotel system has formed and developed many different types Currently, theworld and our country classify hotels according to the following main criteria:
-Based on the size, the hotel is divided into the following three categories:
Small hotel: from 10 to 49 bedrooms
Medium hotels: from 50 to 100 bedrooms
Large hotel: more than 100 bedrooms
-Based on geographical location, the following categories are classified:
Trang 18-Classify hotels by ownership:
State Hotel
Hotel stock
Hotels established under the company
Private hotel
Joint venture hotels
- Classify hotels by the degree of association:
Independent hotel
Hotel Group
1.2 Hotel business
1.2.1 The concepts of the hotel business
In a broad sense, the hotel business is the activity of providing cateringand staying services for guests In the narrow sense, the hotel only assures theneeds of sleeping and resting guests In economic development time, humanmaterial life is higher and higher; people increasingly care for spiritual life.Today, with the development of the tourism industry, the increasingly fiercecompetition among hotels to attract tourists, especially those who can payhigh, can diversify tourism activities They include meetings, entertainment,healing, etc
There are two main points in the hotel business:
Resident business is the production of material business, the provision
of bedroom service and other additional services for guests staying at touristdestinations for profit
Food and beverage businesses include food processing, selling foodand beverages, and other services to satisfy the needs of customers atrestaurants, hotels for guests for profit Accommodation is the basic service of
Trang 19the two services The development of the hotel business depends on thedevelopment of this service Apart from the two main business activities,depending on the size, rank and location, different hotels also provideadditional services to satisfy the diverse needs of customers such as Location,souvenir sales, holding conference
1.2.2 Features of hotel business:
The hotel business is an indispensable part of tourism activities, greatlyaffecting the economy of the hotel
Hotel products cannot be stored, they can't be sold elsewhere oradvertised, can only be produced and consumed in there If a room is notrented today, it can't be rented twice at the same time tomorrow Therefore,the goal of the hotel business is to be filled with guests
Hotel products are primarily service, and can't be mechanized
Labor in the hotel is highly specialized, and working time depends onthe time spent by guests All activities take place continuously, operating24/24 Therefore, it is necessary to use a large number of direct employees inthe hotel This leads to relatively high labor costs, to ensure the quality of theproduct can't minimize
The location and organization of the hotel business is an importantdeterminant to the hotel business The location must be convenient for guestsand the hotel business
Hotel business needs a large amount of initial capital and a long time tomaintain it
The hotel business diversifies the terms of occupational composition,sex, age, education, customs, lifestyle, hobbies
For any object, the hotel must also organize enthusiastic service,thoughtful, and they must turn the complaints of guests into praise
Trang 20All staff must be ready to meet the needs of guests whenever guestsrequest.
1.2.3 Significance of hotel business in the tourism industry
The hotel business also increases the GDP of the region and the wholecountry
The development of the hotel business contributes to increasingdomestic and foreign investment capital, mobilizing free housing capitalamong the population
Hotels are major partners of various industries in the economy
Hotel business always requires a relatively large amount of directlabor Therefore, hotel business development contributes to solving a largenumber of jobs for workers
Society
Hotel business also increases the need to learn about the country'shistorical and cultural relics and national construction and protectionachievements, contributing to the patriotism and pride of the people
Hotel business also facilitates meetings and exchanges between peoplefrom different places, countries and continents in the world This makes sensefor the purpose of peaceful friendship and solidarity between ethnic groups inthe tourism business in general and hotel business in particular
Trang 21The hotel business is the place witnessing the signing of importantpolitical and economic documents in the country and the world Therefore,the hotel business contributes positively to the development of exchangesbetween nations and people around the world in many different ways.
1.3 General introduction to the reception department
1.3.1 Concept of receptionist department
Receptionists are those who work in the hotel lobby, taking upadministrative or office positions They are usually responsible for answeringthe phone, receiving and providing information, handling customer requests,welcoming the check-in and check-out procedures at the customer's request,etc Besides, Receptionists are the first ones to contact and work with guests,ensure a good impression for the hotel, and decide to succeed in introducing,promoting the hotel brand image, attracting potential customers and retainingcustomers loyal
Figure 1: Receptionist Organization Chart at Hoa Sen Hotel
1.3.2 The Roles and Duties of the Receptionist Department
- The Roles of the Receptionist Department
Reception is an integral part of the hospitality industry and it also plays
an important role in the business operations of the business This is thedepartment to directly exchange and meet with customers initially, directlyaffecting the view of customers or partners about the business
Organization of Front Office
receptionist department
Receptionists are those who work in the hotel lobby, taking up administrative or office positions
They are usually responsible for answering the phone, receiving and providing information, handling customer requests, welcoming the check-in and check-out procedures
at the customer's request, etc
Besides, Receptionists are the first to contact and work with guests, ensure
a good impression for the hotel, decide to succeed in introducing, promoting the hotel brand image,
Porter or Bellhop
Reception and Front Desk
The Reservation s
Front Desk
Manager
Trang 22In the process of serving the different needs of guests in the hotel,receptionists act as a bridge between guests and the hotel, connecting theindividual parts together, creating a close unity.
Receptionists not only provide information about the hotel but also play
an important role in promoting, advertising, introducing and selling products
to the hotel Managers always emphasize the role of the department because itplays the role of "Mentor and Assistant" in providing timely information.Therefore, managers can respond quickly to changes and come up withappropriate business policies
-Duties of the Receptionist Department
The Reception Department plays a central role and this is considered theface of the hotel because this is the first and last department to interact withguests Therefore, the impression of visitors with the hotel will besignificantly affected by the service quality of the reception In order to pleasecustomers, first of all, the receptionist must understand the service process oftheir department Besides, the main functions of reception department are also
to maintain good inter-personal relationships between the organization andmembers of the public, promote good will and positive image of the business
and create a good environment for welcoming visitors to the firm.
The duties of the Reception Department may also be further elaborated
by the activities listed below:
Welcome
Introduce, sell products and services of the hotel
Get reservations and room layout for guests
Making hotel registration procedures for guests
Monitor and update room status
Provide information about the hotel as well as entertainment for guests
Trang 23Receive email, fax
Create all the phone information
Receive and resolve complaints from guests
Work closely with other departments to meet all guest requirementsduring their stay
Track, update and synthesize guest expenses
Pay and see off customers
Participate in the advertising and marketing work of the hotel
1.3.3 Requirements for the staff of the Reception Department
The reception can be considered the "face" of the hotel They are theones who interact most with customers when booking, check-in, payment
So hotel receptionists need to ensure that they have the necessary skills tocomplete all assigned tasks and make customers feel satisfied
o Professional and knowledgeable skills:
- Having learned through receptionist training courses, it is better to haveexperience and working expertise
- Good communication skills with customers, besides needing basic salesskills
- Mastering the regulations and legal documents related to the tourismindustry in general and the hotel business in particular; master the hotelmanagement rules and regulations; grasp and understand thoroughly thegoals, business directions, the ability to provide hotel services
- Understand the entire operation of the hotel, the current hotel productsand services to be able to introduce to customers and manage accordingly,consulting customers quickly and accurately when asked
- Basic knowledge of accounting, payment, statistics, marketing andoffice administration
Trang 24-Grasp some diplomatic rules, etiquette, customs, and psychology ofsome countries; have basic knowledge about politics, economics, socialsecurity
- Know the scenic spots, tourist sites, the services for guests in and out ofthe hotel
o Requirements for foreign language and computer
-Foreign language:
The staff needs to learn English in the hospitality industry and someother foreign languages, such as French, Chinese, and Japanese, etc Inaddition, employees must communicate naturally and fluently with foreignvisitors
- Computers:
Basic office informatics software like Word and Excel are required forthe receptionist to be proficient In addition, employees must master the skills
of using management software, sales software of the hotel, fast internet search
to consult customers is also essential
o Requirements for hotel receptionist about attitude:
A professional receptionist should ensure to equip some of the most corequalities as follows:
- Honest, dynamic, agile, resourceful, calm, flexible handle situationsand resolve problems arising promptly
- Communicate politely, sincerely, openly to create sympathy for theopponent
- Diligent, meticulous, working in accordance with the process, withprecision and high efficiency
- Be open, hospitable, respectful and willing to help guests; know how toconvince customers and serve customers to the best of their ability
Trang 25- Enhancing teamwork at work, always ready to support and helpemployees in the department and other departments.
o Requirements for appearance and health
- Receptionists often work under high pressure, so it requires goodhealth
- Has a balanced appearance, good-looking appearance, a charming facethat is easy to cause sympathy
- Clothes neat, clean, wear the right uniform of the department; friendlysmile; manners agile, dynamic
- Some hotels also have very high receptionist requirements such as nodefects, deformities or infectious diseases The receptionist's health must also
be extremely good to withstand the high pressure of work, especially duringpeak seasons
1.4 Service Quality of Hotel
1.4.1 Concept of Service Quality
Currently, there are many different definitions of hotel service quality:
- Based on the perception, the quality of hotel service is the customer 'sevaluation drawn during the use of the service: the attitude of live servicestaff, the appearance of the system of technical facilities art
- Based on the experience, the quality of hotel services is the evaluation
of passengers drawn after using and experiencing the services provided by thehotel In addition, the quality is based on the customer reviews that create the
Trang 26reputation and prestige of the hotel in the market - customers often tend totrust the quality of the service of hotels with a good reputation .
In short, hotel service quality is an estimate drawn from a comparisonbetween expected quality and the quality of customer service received Fromthe perspective of service consumers, the quality of hotel services is the level
of customer satisfaction
1.4.2 Features of Quality of service
Quality of service includes the following characteristics:
Firstly, the quality of tourism services is only accurately assessedthrough tourists after they use the service
Second, the quality of tourism services depends on the quality of thephysical factors that make up the service
Thirdly, the quality of tourism services depends greatly on the servicestaff
Fourthly, the quality of travel services requires high accuracy in terms
of time, location, and service attitude of staff in direct contact with customers
in all stages of the entire service delivery process service
When customers assess the quality of travel services, they often do notevaluate each individual service but often judge the whole process ofproviding services To ensure the quality of service, the stages in the processmust be consistent and consistent with each other
1.4.3 The role and significance of improving the service quality in the hotel business
High service quality helps to increase profit for the hotel The highquality of the service helps the hotel retain old customers, create loyalcustomers and attract new customers
Trang 27The improving of the service quality will increase competitiveness andincrease the selling price in a reasonable way in the market The touristmarket is the main and most important market for hotel business This is alsothe most demanding market, with high payment ability and also a very highdemand for the quality of the products they buy Therefore, hotels are alwayslooking for ways to improve their service quality higher than theircompetitors in order to increase their selling prices However, it still ensures
to increase competitiveness in the market That proves that investing inservice quality is a tool that helps businesses increase product prices whileretaining their prestige and affirmation on the market position Improving thequality of service in the hotel helps to reduce the cost of doing business forthe business In addition to minimizing the marketing and advertising costs ofthe hotel, the continuous improvement of service quality is an effective way
to save on the overall cost of doing business
Trang 28CHAPTER 2: CASE DESCRIPTION 2.1 Overview of Hoa Sen Hotel
2.1.1 Location and development of Hoa Sen Hotel:
Image 1: Hoa Sen Hotel Hoa Sen Hotel
: 330 Cửa Đại, Hội An, Quảng Nam
02353923357
hoianlotushotel.com
The 3-star Hoa Sen Hotel is conveniently located just a 5-minute driveaway from Hoi An Ancient Town as well as Cua Dai Beach Lotus Hoi AnBoutique Hotel & Spa comprises 58 rooms and 2 suites, all rooms are fullycontained and fitted with a combination of traditional Vietnamese andFrench-style furnishings with lots of fabulous rooms & luxurious apartmentstogether with a variety of facilities including Spa, Restaurant, bar and big
Trang 29pool Hoa Sen Hotel will be sure to bring guests the most comfortable time.Moreover, when coming to this hotel, you will easily visit the old town andbeautiful beaches
2.2 Organization structure of management at Hoa Sen Hotel
Deputy ManagerGeneral Manager
Reservation
Staff
Staff
HumanHSK Manager
F&B Manager
FO Manager
Housekeeping
F & B FO
Bellman
Staff
Reception
Trang 302.2.2 Functions of Each Department and the Relationship between Departments in the Hotel
2.2.2.1 Functions and Tasks of Each Department
Hotel CEO
CEO has the right to control, dominates the work in the hotel, and takesfull responsibility for the production and business of the hotel The director isalso responsible for preserving the capital and deploying the allocated funds,
as the legal representative of the hotel
Receptionist
Image 2: The Reception at Hoa Sen Hotel
There are all 6 employees including department leaders
Head of Department: is the representative of the reception departmentresponsible to the director for the service organization, reception, responsiblefor the activities of booking seats, payment with customers, assignment ofshift work for staff and track employee work
Trang 31Receptionist is the face of the hotel which has the duty to welcome,check-in when guests arrive and leave the hotel The first contact of gueststhrough the calls to the hotel is the receptionists; therefore, they have anindispensable influence on the initial impression of the guests As therepresentative of the hotel in promoting the business relationship, is theconnection between tourists and the division of the hotel, on behalf of thehotel to meet all the needs of guests in the possible It is the center ofcoordination of the components together, helping the parts work rhythmicallyand systematically.
Deputy Manager
Deputy Managers usually work for or assist for General Manager Theytake over when the General Manager is not available They help to motivatestaff, handle administrative duties, and perform human resource tasks, such asrecruiting and assessing staff performance
F&B and Kitchen
There are six employees including department leaders
The responsibility of these two departments is to serve customers with avariety of dishes in Vietnam and European cuisine In addition, the head ofthe department is responsible for understanding the market needs of food andbeverages, and measures to improve menu quality, change menus at therequest of customers
Accounting Department
Accounting Department has the function of Accounting departmentstypically handle a variety of important tasks Such tasks often includeinvoicing customers, accounts receivable monitoring and collections, accountreconciliations, payables processing, consolidation of multiple entities under