This document provides an overview of how hotels are organized and managed. It discusses that hotels divide their operations into revenue centers, like rooms and food & beverage, and cost centers. It also covers the various departments in a hotel like front office, housekeeping, food and beverage. The document outlines the key roles in different departments and how they work to accommodate guests. It discusses the importance of control systems in hotels to measure performance, establish goals, and quickly recognize and correct deviations. Financial controls and quality controls are also highlighted.