Académique Documents
Professionnel Documents
Culture Documents
= ROI
Net Income
Total Sales
= Profit Margin
(Sales This Year Sales Last Year)/Sales Last Year = Percentage Variance
Variance/Sales Last Year = Percentage Variance
(Sales This Year/Sales Last Year) 1 = Percentage Variance
Actual Expense Budgeted Expense =Variance
(Actual Expense Budgeted Expense)/Budgeted Expense = Percentage Variance
Variance/Budgeted Expense = Percentage Variance
(Actual Expense/Budgeted Expense) 1 = Percentage Variance
Net Income This Year Net Income Last Year = Variance
(Net Income This Year Net Income Last Year)/Net Income Last Year = Percentage
Variance
Variance/Net Income Last Year = Percentage Variance
(Net Income This Year/Net Income Last Year) 1 = Percentage Variance
= ROI
Less
Equals
= Current Ratio
= Solvency Ratio
Total Liabilities
Total Owners Equity
Total Liabilities
Total Assets
Net Income
Total Revenue
= Profit Margin
Gross Operating Profit = Gross Operating Profit Margin (Operating Efficiency Ratio)
Total Revenue
Net Income
Total Assets
Net Income
Total Owners Equity
Net Income
Total Number of Common Shares Outstanding
Market Price per Share = Price/Earnings (P/E) Ratio
Earnings per Share
Rooms Sold
Rooms Available for Sale
= Occupancy %
= RevPAC
Beginning Inventory
+ Purchases
= Beverage Available for Sale
- Ending Inventory
= Cost of Beverage Sold
Beginning Inventory
+ Purchases
= Beverage Available for Sale
- Ending Inventory
- Value of Transfers Out
+ Value of Transfers In
= Cost of Beverage Sold
Cost of Food Sold
Food Sales
= Food Cost %
= Beverage Cost %
= Labor Cost %
Total Sales
Number of Guests Served
Covers Served
Number of Seats X Number of Operating Days in Period
= Food Cost %
= Seat Turnover
= Selling Price
1.00
Desired Item Food Cost %
= Pricing Factor
= Average # Sold
A B C D = Goal Value
where
A = 1.00 Food Cost %
B = Item Popularity (Number Sold)
C = Selling Price
D = 1.00 (Variable Cost % + Food Cost %)
(1.00 Food Cost %) x Number Sold x Selling Price x [1.00 (Variable Cost % + Food
Cost %)] = Goal Value
A=
GV
BxCxD
B=
GV
AxCxD
C=
GV
AxBxD
D=
GV
AxBxC
+
=
+
+
+
=
Net Income
Taxes
Non-Operating Expenses
Undistributed Operating Expenses
Operated Departments Income (Excluding Rooms)
Operated Department Income (Rooms)
+
+
+
+
+
+
+
+
=
+
+
+
+
=
Food
Beverage
Telecommunications
Other Operated Departments
Rentals and Other Income
Total Operated Departments Income Excluding Rooms
+
+
+
=
Purchase Price
Number of Rooms
= Occupancy %
Rooms Sold
Total Rooms in Hotel OOO Rooms
Rooms Sold
Total Rooms in Hotel On-Change Rooms
Total Rooms Revenue
Total Number of Rooms Sold
= Occupancy %
= ADR
= ADR
= GOP-PAR
10
= Flow-Through
Variable Cost per Guest (VC/Guest) x Number of Guests = Total Variable Cost
Total Variable Cost
Number of Guests
= VC/Guest
Fixed Costs
Contribution Margin per Guest
Fixed Costs + Before-Tax Profit = Sales Dollars to Achieve Desired After-Tax Profit
Contribution Margin %
After-Tax Profit = Before-Tax Profit
1 Tax Rate
Fixed Costs + Before-Tax Profit = Sales Dollars to Achieve Desired After-Tax Profit
Contribution Margin %
11
= MSP
= MSP
= Percentage Variance
1 = Percentage Variance
Sales Last Year + (Sales Last Year x % Increase Estimate) = Sales Forecast
Sales Last Year x (1 + % Increase Estimate) = Sales Forecast
Guest Count Last Year + (Guest Count Last Year x % Increase Estimate) = Guest Count
Forecast
Guest Count Last Year x (1.00 + % Increase Estimate) = Guest Count Forecast
Last Years Average Sales per Guest + Estimated Increase in Sales per Guest = Sales per
Guest Forecast
Sales Forecast
Guest Count Forecast
Rooms Sold
Rooms Available for Sale
= Actual Occupancy %
12
Stayovers
+ Reservations (Arrivals)
Rooms Sold or Reserved
Rooms Sold or Reserved
- No-Shows
- Early Departures
+ Overstays
Total Forecast Sold or Reserved after Adjustments
Total Forecast after Adjustments = Occupancy Forecast
Net Availability
13
= Percentage Variance
Actual Expense
Budgeted Expense
- 1 = Percentage Variance
Future Value
(1 + Investment Earnings %)n
PV = FVn
(1 + i)n
Money Earned on Funds Invested
Funds Invested
Annual Savings
Capital Investment
= ROI
Capital Investment
Annual Income (or Savings)
= Payback Period
= Cap Rate %
= Cap Rate %
14