Traditional Culture Encyclopedia - Hotel reservation - Find the gross profit analysis table of star-rated hotels
Find the gross profit analysis table of star-rated hotels
1. Catering product price: price = material cost+profit+tax+production and operation expenses. Various expenses in the process of production and sales, including profits and taxes, are called gross profit. The simplified formula can be: price = cost+gross profit.
2. Unit cost of raw materials: unit cost of raw materials = total value of raw materials-total value of leftovers ÷ weight of raw materials.
3. Unit cost of semi-finished products: unit cost of semi-finished products = total value of raw materials-total value of leftovers+total value of seasonings/weight of semi-finished products.
4. Net material rate: Net material rate = Net material quantity ÷ Total material quantity × 100÷.
5. Net material quantity: net material quantity = total material quantity × net material rate.
6. Wool material quantity: Wool material quantity = net material quantity ÷ net material rate
7. Unit product cost; Unit product cost = total cost of raw materials consumed by this batch of products ÷ product quantity.
8. Food cost: food cost = main ingredient cost+ingredient cost+seasoning cost.
9. Comprehensive gross profit margin accounting: comprehensive gross profit margin = total sales-total cost of raw materials ÷ total sales × 100. Classified gross profit margin accounting: classified gross profit margin = sales of such products-raw material cost of such products ÷ sales of such products × 100.
1 1. Sales price accounting: sales price = raw material cost ÷ 1- sales gross profit margin.
12. Accounting method of cost gross profit margin: sales price = raw material Chen Ben × 1+ cost gross profit margin.
13. Convert sales gross profit into cost gross profit: cost gross profit margin = sales gross profit margin ÷ 1- sales gross profit margin × 100÷.
14. Cost gross profit margin is converted into sales gross profit margin: sales gross profit margin = cost gross profit margin ÷ 1+ cost gross profit margin × 100;
15. The newly adjusted price-cost ratio method:
A The newly adjusted price is adjusted according to the new cost and gross profit margin: the newly adjusted price = original product cost+new cost ÷ 1- sales gross profit.
B comprehensive proportional method of new price adjustment: new price adjustment = original price+original price × price adjustment percentage.
1. Hotel operating profit plan
(1) direct calculation method. The calculation formula is: operating profit of the hotel during the planned period = ∑ (planned revenue of operating projects-planned operating costs of operating projects-planned operating expenses of operating projects-planned taxes of operating projects).
(2) Factor calculation method. Generally can be divided into three steps:
The first step is to determine the operating profit of the base period. The calculation formula is: operating profit in base period = actual operating profit in 0 ~ 3 quarters of base period+estimated operating profit in the fourth quarter of base period.
The second step is to determine the influence of various factors on operating profit. The calculation formula is: operating profit increased or decreased due to the change of reception volume = ∑ [(operating income calculated based on the reception volume in the planning period calculated at the base period price-operating income in the base period) × operating profit rate in the base period] operating profit increased or decreased due to the price change = ∑ (operating income calculated based on the reception volume in the planning period calculated at the base period price-operating income in the base period )× ×( 1- 0/-tax rate)]]
Step 3: Operating profit increased or decreased due to cost change = total operating profit of hotels in the planning period × (cost rate in the planning period-cost rate in the base period) Operating profit increased or decreased due to tax rate change = ∑ [operating income in the planning period × (tax rate in the planning period-tax rate in the base period)] Total operating profit in the planning period = operating profit in the base period+or-increase or decrease of the above operating profit in the planning period.
2. Incremental profit of hotel during credit period = (new income-new variable cost)-(increased credit cost of accounts receivable-bad debt loss) = (new income × marginal profit rate)-(incremental investment × interest rate)-(operating income × bad debt loss rate) The funds needed to generate accounts receivable are incremental investment = the original operating income becomes the funds needed to increase accounts receivable due to the change of payment period+new operating income. Additional funds required for accounts receivable = (average collection period change × original average daily income)+(new average collection period × average daily incremental income × variable cost rate)
3. Hotel operating cost Hotel operating cost = catering department cost+commodity purchasing cost+fleet operating cost+washing department cost+other costs Commodity purchasing cost = commodity purchase price+import tax+purchase foreign exchange difference+payment of import commission entrusted by the Ministry of Foreign Trade.
4. Hotel operating income Hotel operating income = basic business income+other business income = room income+catering income+laundry income+commodity sales income+long-distance telephone service fee income
5. The total reception capacity of rooms in the planning period. The total number of rooms available for rent in the planning period = the number of rooms × the number of days in the planning period.
6. Annual room operating income Annual room operating income = total number of rooms available for rent × estimated average room occupancy rate × estimated average house price.
7. The total reception capacity of restaurants in the planning period = number of diners × number of diners × number of days in the planning period.
8. Income expense ratio Income expense ratio = (catering expenses/catering sales income) × 100%
9. The actual reception capacity and seat utilization rate of the restaurant = (number of diners/seats) × 100%.
10. Restaurant income Restaurant income = number of seats × number of days in the reporting period × seat utilization × per capita consumption = restaurant operating income/number of diners.
1 1. catering operating profit = catering operating income-catering operating cost-catering operating expenses-business tax and additional catering profit = catering operating income × (gross profit margin)-catering operating expenses = (number of seats× number of days in reporting period× seat utilization rate× per capita consumption) × (gross profit margin)-catering operating expenses.
12. Room supplies reserve
A reserve amount of household articles = ∑ (average daily consumption of certain articles × unit price × reserve days)
B. Average daily disposable consumption = number of rooms × average occupancy rate × single room allocation.
C. Average daily consumption for reuse = (number of rooms × average rent × single room equipment)/average service days of single product]]
D Reserve days = transportation days+acceptance days+preparation days+supply interval days+insurance days.
E. Days between supply of an article = the most reasonable processing and production batch/the daily average consumption of the article.
13.
Room occupancy rate Room occupancy rate = actual number of rooms rented in the calculation period/(number of rooms available for rent × number of days in the calculation period) × 100%.
14. Average daily room cost = (total monthly hotel cost/total area of all rooms available for rent (square meters) ×30)× room area (square meters)
15. Room rental price = room cost /( 1- gross profit margin)
16. room turnover rate (room occupancy rate) = rooms rented during the calculation period/(all rentable rooms× calculation period days )×100% = room operating income during the calculation period/(all rentable rooms× calculation period days )×100%.
17. Bed turnover rate
A. Bed turnover rate (times) = number of passengers received/number of beds actually available during the calculation period.
B. Bed turnover rate (days) = (actual number of beds × number of days in calculation period)/number of receptions in calculation period.
18. Calculation of room price in tourist hotels A. Average room price = room operating income/room rental days B. Room rental days = available rooms × room rental rate ×365 days.
19. room operating profit = room rental income-operating expenses-business taxes and surcharges = ∑ (number of rooms available for a certain type × calculation period days × rental rate × variable expenses between days)-total room constant expenses.
20. Total cost of room change
A. Total room change fee = number of rooms × number of days in the reporting period × occupancy rate × room change fee between days.
B. Room change fee = total room change fee in the reporting period/(number of rooms in the reporting period× number of days in the reporting period× occupancy rate) 2 1. Room rental fee.
A. Average daily rental cost per room = [average cost ×( 1- room vacancy rate× change cost rate)]/room occupancy rate.
B. Room vacancy rate = 1- room occupancy rate
22. Room rental income rate
Rental income rate = (total rental income during the reporting period/total rent receivable during the reporting period) × 100% = total rental income during the reporting period/∑ (number of specific rooms× daily rent for specific rooms× number of days in the reporting period)
23. The total cost of travel agency group business = ∑ [(the number of tourists on a tourist route × the comprehensive service standard per person per day × the number of days of travel)+(the number of tourists on a tourist route × the amount of per capita transportation expenses)]+total operating expenses.
24. Travel agency group income Travel agency group income = ∑ (number of tour groups at a certain level × average daily charge standard × number of days staying in China+inter-city transportation fee)
25. Operating profit of travel agency group Operating profit of travel agency group = (number of arrivals × average daily charging standard × average staying days)+number of arrivals × per capita transportation expenses-(number of arrivals × average daily funding standard × average actual staying days)-transportation expenses-operating expenses-business taxes and surcharges.
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