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Tableau de gestion (Balanced Scorecard -Income statement ) TOTAL

Libell
CAHT total (Global sales revenue)

2009

2008

1,733,231

100%

1,945,814

100%

Cot Matire global (cost of sales )

203,081

11.72%

226,302

11.63%

Revenu moyen total par chambre loue (total revenue per room sold )

210

228

TrevPAR (Total Revenue per Available Room)

126

142

Marge brute totale (Gross profit margin )

1,530,150

88.28%

1,719,512

88.37%

Charges de personnel (Payroll expenses )

644,820

37.20%

681,455

35.02%

Marge sur cot principal (Prime Cost profit margin )

885,330

51.08%

1,038,057

53.35%

Frais gnraux (Other operating expenses)

519,677

29.98%

560,615

28.81%

R.B.E. (Gross Operating profit )

365,653

21.10%

477,442

24.54%

Cots d'occupation (Fixed charges or nonoperating expenses)

176,800

10.20%

200,834

10.32%

RCAI (Profit before tax and extraordinary items )

188,853

10.90%

276,608

14.22%

Tableau de gestion (Balanced Scorecard -Income statement ) Restauration (Catering)


LIBELLE
CAHT Restaurant (Sales revenue, Food & beverage )

2009

2008

614,015

100%

605,796

100%

Cot matire, nourriture et boissons (cost of sales, F&B )

175,000

28.50%

190,000

31.36%

Repas servis (Meals sold )

22,741

18,931

Addition moyenne (Average check )

27

32

Marge brute restauration (Gross profit margin catering )

439,015

71.50%

415,796

68.64%

Tableau de gestion (Balanced Scorecard -Income statement ) Hbergement (Rooms)


LIBELLE
CAHT hbergement (Room sales )

2009

2008

966,000

100%

1,171,800

100%

Cot des Produits d'accueil (amenities cost )

10,500

1.09%

15,000

1.28%

Chambres vendues (rooms sold )

8,250

8,525

Capacit annuelle (Total number of rooms available )

13,750

13,750

Taux d'occupation (Occupancy Rate )

60%

62%

Nombre de clients (Total number of guests) Indice de frquentation (Double occupancy rate ) Prix moyen par chambre (Average daily room rate )

9,250

9,600

1.121

1.126

117.09

137.45

REVPAR (Room revenue per available room ) Marge brute hbergement (Gross profit margin rooms )

70.25

85.22

955,500

98.91%

1,156,800

98.72%

Tableau de gestion (Balanced Scorecard -Income statement ) Petit-djeuner (Breakfast)


LIBELLE
CAHT Petitdjeuner (breakfast sales )

2009

2008

153,216

100%

168,218

100%

Cot matire (cost of sales, F&B )

17,581

11.47%

21,302

12.66%

Nombre (total number of breakfasts )

10,214

10,439

Addition moyenne (Average check )

15

16

Marge brute Petit Djeuner (Gross profit margin breakfast)

135,635

88.53%

146,916

87.34%

Jeannine.Comparat@ac-grenoble.fr