This comprehensive handbook with companion CD ROM will clearly demonstrate how to set up, operate and manage a financially successful bed-and-breakfast or small hotel. Whatever your reason for wanting to open a bed and breakfast, keep in mind that at it takes more than dreams and rooms to achieve success, it is a business that must show a profit. This book will separate the romantic notions of owning a B&B from the business end. While providing detailed instruction and examples, the author leads you through finding a location that will bring success, learn how to draw up a winning business plan (The Companion CD Rom has the actual business plan you can use in MS Word tm.), how to buy and (sell) a B&B, basic cost control systems, profitable menu planning, Reservation Systems, successful kitchen management, equipment layout and planning, food safety & HACCP, housekeeping, successful beverage management, reservation networks, legal concerns, sales and marketing techniques, room rate formulas, arrival, billing, departure, learn how to set up computer systems to save time and money, learn how to hire & keep a qualified professional staff, brand new IRS tip reporting requirements, managing and training employees, generate high profile public relations and publicity, learn low cost internal marketing ideas, low and no cost ways to satisfy customers and build sales, learn how to keep bringing customers back, accounting & bookkeeping procedures, auditing, successful budgeting and profit planning development, as well as thousands of great tips and useful guidelines. There are literally hundreds of innovative ways demonstrated to streamline your business. Learn new ways to make the kitchen, bars, dining room, and front office run smoother and increase performance. Shut down waste, reduce costs, and increase profits. In addition operators will appreciate this valuable resource and reference in their daily activities and as a source of ready-to-use forms, web sites, operating and cost cutting ideas, and mathematical formulas that can be easily applied to their operations. The Companion Cd Rom contains all the forms in the book as well as a sample business plan you can adapt for your own use.