The formula of "accounting" for catering and tourism industry

"Accounting" accounting formula for catering and tourism industry

As financial personnel, the financial accounting analysis report submitted by our superiors or bosses is not a report in the sense of accounting management if there are only statements or text descriptions, and there are no indicators obtained by the following professional formulas. The following is the knowledge of accounting formula of catering tourism that I brought to you. Welcome to read.

Accounting formula of catering tourism

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 a business project-planned operating cost of a business project-planned operating cost of a business project-planned tax of a business project)

(2) Factor calculation method. Generally, it 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 the base period = actual operating profit in the first three quarters of the base period+estimated operating profit in the fourth quarter of the base period

Step 2, measure the influence of various factors on operating profit. The calculation formula is:

the change of reception volume increases or decreases the operating profit =? [(An operating income calculated by the reception volume in the planning period according to the base period price-an operating income in the base period)? Operating profit rate in the base period]

Price changes increase or decrease operating profit =? (An operating income calculated according to the planned period price for the reception in the base period-an operating income in the base period)? (1- tax rate)]

Step 3:

Increase or decrease in operating profit due to changes in cost = total operating income of the hotel during the planned period? (cost-expense ratio in the planning period-cost-expense ratio in the base period)

tax rate changes increase or decrease operating profit =? [An operating income in the planning period? (tax rate in planning period-tax rate in base period)]

Total operating profit in planning period = operating profit in base period+or-increase or decrease of the above-mentioned operating profits in planning period

2. Hotel credit period

Incremental profit = (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? Loss rate of bad debts)

Incremental investment = original operating income becomes accounts receivable due to the change of collection period+new operating income accounts receivable

= (change of average collection period? 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 purchase cost+commodity purchase cost+fleet operating cost+washing department cost+other costs

commodity purchase cost = commodity purchase price+import tax+foreign exchange difference+handling fee paid by foreign trade agency

4. hotel operating income

hotel operating income = Income+other business income

= room income+catering income+laundry income+commodity sales income+long-distance telephone service fee income

5. Total room reception capacity in the planning period

Total number of rooms available for rent in the planning period = number of rooms? Days in the planning period

6. Annual room operating income

Annual room operating income = total number of rooms available for rent? What is the estimated average occupancy rate of rooms? Estimated average house price

7. Total reception capacity of restaurants in the planning period

Total number of seats in restaurants = number of seats? Meals? Days in the planning period

8. Income expense ratio

Income expense ratio = (catering expenses/catering sales income)? 1%

9. actual reception capacity of the restaurant

utilization rate of seats = (number of people dining/number of seats)? 1%

1. Restaurant revenue

Restaurant revenue = number of seats? Number of days in the reporting period? Table utilization rate? Per capita consumption

per capita consumption = restaurant operating income/number of people dining

11. catering operating profit

catering operating profit = catering operating income-catering operating cost-catering operating expenses-business tax and surcharges

catering profit = catering operating income? (gross profit rate-tax rate)-catering operating expenses

= (number of seats? Number of days in the reporting period? Table utilization rate? Per capita consumption)? (gross profit rate-tax rate)-catering operating expenses

12. Room supplies reserve

Amount of room supplies reserve =? (What is the average daily consumption of an article? Unit price? Days of storage)

Average daily consumption of disposable articles = number of guest rooms? Average occupancy rate? Single room allocation

Average daily consumption for repeated use = (number of guest rooms? Average occupancy rate? Single room allocation)/average usage days of single articles ]]

Reserve days = transit days+acceptance days+preparation days+supply interval days+insurance days

Supply interval days of a certain article = the most reasonable processing and production batch/daily average consumption of this article

13. Room occupancy rate

Room rental rate = actual room in the calculation period. Calculation period days)? 1%

14. Average daily cost of rooms

Average daily cost of rooms = (total monthly cost of hotel/total area of all rooms available for rent (square meters)? 3)? Room area (square meter)

15. Room rental price

Room rental price = Room cost /(1- gross profit rate)

16. Room turnover rate

Room turnover rate (room rental rate) = Room rental times during the calculation period/(All rooms available for rental? Calculation period days)? 1%

= operating income of rooms during the calculation period/(income of all rooms available for rent? Calculation period days)? 1%

17. Bed turnover rate

Bed turnover rate (times) = number of passengers received/number of actual beds in the calculation period

Bed turnover rate (days) = (number of actual beds? Number of days in the calculation period)/number of passengers received during the calculation period

18. Calculation of room price in tourist hotels

Average room price = room operating income/number of days of planned room rental

Number of days of planned room rental = number of rooms available for rental? Room occupancy rate? 365 days

19. Room operating profit

Room operating profit = room rental income-operating expenses-business tax and surcharges

=? (What is the number of rooms available for rent? Calculation period days? Rental rate? Inter-day variable fee)-total room constant fee

2. total room change fee

total room change fee = number of rooms? Number of days in the reporting period? Rental rate? Inter-day change fee

Inter-day change fee = total room change fee during the reporting period/(number of rooms? Number of days in the reporting period? Rental rate)

21. Room rental cost

Average rental cost per room per day = [Average cost? (1- Room vacancy rate? Variable cost rate)]/room occupancy rate

room vacancy rate =1- room occupancy rate

22. room rental income rate

room rental income rate = (total actual room rental income during the reporting period/total room rental receivable during the reporting period)? 1%

= total actual income from room rental during the reporting period/? (Number of certain rooms? What is the daily rent for a certain type of room? Days in the reporting period)

23. Total cost of travel agency group business

Total cost of group business =? [(The number of tourists on a tour route? What is the allocation standard for comprehensive services per person per day? Number of days of travel)+(number of tourists on a tour line? Per capita transportation expenses)]+total operating expenses

24. Travel agency group income

Travel agency group income =? (Number of tour groups of a certain level? What is the average daily charge? Days of stay in China+inter-city transportation fee)

25. Operating profit of travel agency group

Operating profit of travel agency group = (number of arrivals? What is the average daily charge? Average length of stay)+number of people entering the country? Per capita transportation fee-(number of arrivals? Average daily appropriation standard? Average actual days of stay)-transportation expenses-operating expenses-business taxes and surcharges

26. Travel agency's business cost of joining the group

Travel agency's business cost of joining the group =? [Number of tour groups at a certain level? (Daily per capita room rate+daily per capita meal rate+daily per capita bus fare+daily per capita miscellaneous expenses)? Days of stay]+operating expenses

27. Total room rate of a certain level tour group

Total room rate of a certain level tour group = number of tour groups of a certain level? Daily per capita room expenses? Accommodation days

28. Travel agency tour income

Travel agency tour income =? (Number of tour groups of a certain level? What is the daily comprehensive service fee? Days of stay)

29. Operating profit of travel agency

Operating profit of travel agency = (number of receptions? Per capita daily comprehensive service fee standard? Days of stay per capita)-operating costs-operating expenses-business taxes and surcharges

=[ (reception times-preferential times)? Per capita daily comprehensive service fee standard? Average length of stay]-(number of receptions? Per capita daily expenses for housing, meals, cars and miscellaneous expenses? Days of stay) -operating expenses-operating taxes and surcharges

3. Total tourism profits

Total tourism profits = operating profits+or-investment income+non-operating income-non-operating expenses

31. Tourism operating profits

Tourism operating profits = operating income-operating costs-operating expenses-operating taxes and surcharges

32. Tourism operating profits < Operating profit = operating profit-management expenses-financial expenses

33. Main consumption indicators of tourism enterprise cost

Average expenditure of room, meal and fare per person = total expenditure of room and dining car for a certain level of tour group during the planning period/(Number of tour groups of a certain level during the planning period? Average length of stay)

Knitwear consumption per room rental =? (What is the planned amount of some knitwear? Unit price/(number of rooms available for rent? Number of days in the planning period? Rental rate)

34. standard cost of tourism enterprises

cost per person/day = estimated total cost of joining the tour group during the planning period of travel agencies/? (What is the estimated total number of people receiving a certain type of tour group? Average length of stay)

1 km cost = total cost of a certain model during the planning period/(number of vehicles of a certain model? Average mileage per car)? 1%

1 yuan turnover cost = total cost of restaurant (or shopping mall) during the planning period/total operating income of restaurant (or shopping mall) during the planning period? 1

room rental cost = total annual planned room fee/(rooms available for rent? 365 days? Rental rate)

35. Tourism commodity price difference rate

Tourism commodity price difference rate = (tourism commodity price difference amount/tourism commodity calculation base price)? 1%

36. Wholesale and retail price difference of tourist commodities

Wholesale and retail price difference = (wholesale and retail price difference/wholesale price)? 1%

back-deducted zero/zero difference rate = (zero/zero difference/retail price)? 1%

37. Tourism income

Tourism income = number of tourists? Average per capita income

38. Growth rate of tourism income

Growth rate of tourism income = (tourist index/average per capita income index) -1

39. Average per capita foreign exchange income

Average per capita foreign exchange income = total tourism foreign exchange income/number of tourists coming to China

4. Tourism foreign exchange income per unit time

. Average length of stay per tourist

41. Tourism exchange rate

Tourism exchange rate = (foreign exchange income of tourists purchasing goods and services other than package price/package price income of tourism (or foreign exchange income of purchasing unit tourism goods)? 1%

42. Return on tourism investment

Return on tourism investment = (average annual profit/total investment (planned or actual))? 1%

43. Average expense level of international tourists

Average consumption level of international tourists = total consumption of international tourists received during the reporting period/number of international tourists received during the reporting period

44. Average domestic tourism income per person

Average domestic tourism income per person = domestic tourism operating income/ Number of domestic tourists

45. Average income per employee

Average income per employee = total tourism income/average number of employees

46. Average foreign exchange per employee

Average foreign exchange per employee = tourism foreign exchange income (USD)/ Average number of tourism workers

47. Average number of tourists per day

Average number of tourists per day during the opening period = sum of tourists per day during the reporting period/actual opening days during the reporting period

Average number of tourists per day during the reporting period = sum of tourists per day during the reporting period/calendar days during the reporting period

= (sum of tourists per day during the reporting period/actual opening days during the reporting period)? (actual opening days in the reporting period/calendar days in the reporting period)

= average daily reception during the opening period? Time opening rate

= the average number of tourists received every day during the opening period? Open days plan completion rate? Planned opening rate

Time opening rate = opening days in the reporting period/calendar days in the reporting period

Planned opening rate = planned opening days in the planning period/calendar days in the planning period

48. Tourism density coefficient

Tourism density coefficient = actual number of tourists per unit area/standard number of people per unit area

49. Actual bed utilization rate

Report. 1%

utilization rate of beds opened in the reporting period = (sum of daily accommodation/sum of daily beds opened in the reporting period)? 1%

number of beds opened = actual number of beds-due to maintenance.