case study boutique hotel term 1 2016 (1).xls

8/19/2019 case study boutique hotel term 1 2016 (1).xls

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1 H

Estima

For the Yea

Sales

Cost of goods sold:Direct materials

Direct labour

Overhead

Cost of goods soldGross protExpenses:

Selling expenses

Administrative expenses

Total expensesIncome from operations

2

Contribution margin ratio:

Sales

Variable costs 17,374Contribution marginSalesContribution margin ratio

3

Breakeven sales:!ixed costs

"nit contribution margin $2!4"Breakeven sales #units$

Sale price

Breakeven sales #dollars$

4 For each nit le!el o" sales# enter the total sales dollars and total costs$ %he chart at ri&

("ter all points are plotted# &rab and mo!e the labels pro!ided at the le"t to identi"y each

)nits Sales * +osts *# #!##

4,### ",###

12,### 1,### 2#,###

)nits )nit ,ariable

Sale -rice )nit ,ariable


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24,### 2",### 32,### 3,###

.%argin of safet&:

Sale -rice

'xpected sales $2!4"Breakeven point $2!4"%argin of safet& 'in dollars('xpected sales

%argin of safet& #as a percentage of sales$

6

Operating leverage:

)nit +/ *

Contribution margin $2#4!1(ncome from operations

Operating leverage


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appy Daze Hotel

ted Income Statement

r Ended December 31 2016

)"",#4#!##"3",737!##

2,##4!##

37#,33)!##

2,##4!###!##

$1!"7

÷ 7!"*

$1!"7 ÷ $2#4!117,374!##

× $2!4"

t 'ill be plotted as yo enter the amonts$

area$

ost

ost


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)nits

17,374 17,374

#!##÷

#!#*

)nits17,374

÷ #!##+I-#.


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Estimated* EstimatedFixed Cos Variable Cost

Product Costs+irect materials $# $/!"7+irect la0or $"3",737 $#!##eread $/!##

Period CostsSelling expenses $2//,/ $#!##5dministratie expen $37#,33) $#!##

Total $1!"7

6 Estimated aria0le cost is per nit sold

Cost Volume Proft Chart

Break'ven )oint

Operating )ro

Operating *oss Area


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Deluxe - High Sold Deluxe - Should SoldSale rice $37#!## $32#!## 2,44"aria0le Cost $1#/!## $7/!##

Cont %argin $2/!## $24/!##

Standard - HighSold Standard - Sho SoldSale rice $2"#!## $24#!## 4,")aria0le Cost $/!## $4/!##Cont %argin $21/!## $1)/!##

Financial data Sales mix - rooms sold85C% $2#4!1 +elxe 9 ig 13*85S '5;;( $2!4" +elxe 9 Solder 14*85C $1!"7 +elxe 9 otal rooms sol 17,374 Standard 9 Sold 2"*Standard 9


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9/31

Deluxe - o! Sold$21#!## $//!##

$1//!##

Standard - o! Sold$17#!## $4#!##

$13#!##

s %


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11/31

Sales "udget

+elxe ;ooms 2#Standard ;ooms 4#

#oom Selling $ccuanc&

+elxe room in ig season $37#!## )#!##*+elxe room in Solder sea $32#!## "#!##*+elxe room in otal 3!## 217"!##


12/31

Deluxe - Shou Deluxe - Standard - HStandard - Sho Standard -#!## #!## 111!## #!## #!###!## #!## 1#44!## #!## #!##

4)!## #!## #!## ))2!## #!##

4"#!## #!## #!## )#!## #!##4)!## #!## #!## ))2!## #!##

#!## 42#!## #!## #!## 72#!###!## 434!## #!## #!## 744!###!## 434!## #!## #!## 744!##

4"#!## #!## #!## )#!## #!##4)!## #!## #!## ))2!## #!##

#!## #!## 1#"#!## #!## #!###!## #!## 111!## #!## #!##

244"!## 12""!## 43/!## 4")!## 22#"!##


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'nit #oom S Dollar #oom Sales174!## $/1",)4#!##1/!## $4"/,4#!##14""!## $3),"##!##

144#!## $3"4,###!##14""!## $3),"##!##114#!## $21#,##!##117"!## $217,2#!##117"!## $217,2#!##144#!## $3"4,###!##14""!## $3),"##!##12#!## $/#2,2##!##174!## $/1",)4#!##

17374!## $4,2),7"#!##


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Direct (aterials )Variable Cost er room er da&

Direct (aterial Cost+elxe room in ig season $1##!## Batroom 5menities+elxe room in Solder sea $7#!## Batroom 5menities+elxe room in


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Slippers +ressing Go=n ens D Aote ads %ini Bar Campagne Slippers +ressing Go=n ens D Aote ads %ini Bar Campagne Slippers +ressing Go=n ens D Aote ads %ini Bar Campagne

Slippers +ressing Go=n ens D Aote ads %ini Bar Slippers +ressing Go=n ens D Aote ads %ini Bar Slippers +ressing Go=n ens D Aote ads %ini Bar


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17/31

Direct abour

@ixed Cost 'total cost per & aria0le Cost 'per room perCef x 1 $3,/##!## $#!##oseeeper x 1 $2),2##!## $#!##Barista x 1 $13,14#!## $#!##@ront +es x 1 $32,12#!## $#!##Gest Serice 5gent $72,#72!## $#!##Gest Serice 5gent $",3#!## $#!##perator x 1 $3",#72!## $#!##Conceirge-orter x 1 $34,"#!## $#!##@loor Sperisor x 1 $3",/##!## $#!##;oom 5ttendants x $3,)34!## $#!##;oom 5ttendants x $,7)3!## $#!##ime 2/Casal 2#


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da&(Based on $2/ per or x 4 ors per da& x 3/ da&sBased on $2# per or x 4 ors per da& x 3/ da&sBased on $1" per or x 2 ors per da& x 3/ da&sBased on $22 per or x 4 ors per da& x 3/ da&s

@ll >imeCasal@ll >ime@ll >ime@ll >ime@ll >imeCasal@ll >ime@ll >ime@ll >ime

art >imeCasal@ll >ime@ll >ime@ll >imeCasal@ll >ime@ll >ime


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ttp:--===!pa&scale!com-researc-5H-?o0itcenJCef-orl&J;atettp:--===!pa&scale!com-researc-5H-?o0oseeeper-orl&J;atettp:--===!pa&scale!com-researc-5H-?o0Barista-orl&J;atettp:--===!pa&scale!com-researc-5H-?o0@rontJ+esJ;eceptionist-orl&


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;ate


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$erhead

@ixed Cost 'total cost per &@ood and Beerage %anage $"#,###!##@ixed 5sset +epreciation $1)#,###!##Htilities $/#,###!##@ront Kce %anager x 1 $/,###!##ropert& rent $1,1##,###!##+t& %anager-Aigt 5dit x $/#,324!##ose eepering %anager $441,/!##%aintenance x 1 $"3,/#4!##%aintenance x 1 $",3#!##Grondseeper x 1 $21,37/!##

>otal $2,#)#,12)!##


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aria0le Cost 'per room per da&($#!## ttp:--===!pa&scale!$#!##$/!##$#!## ttp:--===!pa&scale!$#!##$#!## @ll >ime$#!## @ll >ime$#!## @ll >ime$#!## Casal$#!## art >ime

$/!##


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om-researc-5H-?o0@oodJandJBeerageJ%anager-Salar&

om-researc-5H-?o0@rontJKceJ%anager-Salar&


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Selling Exenses

@ixed Cost 'total cost per &Sales %anager $"#,###!##5dertising expenses $"#,###!##%areting expenses $/#,###!##Sales ;epresentatie $4/,/!##

>otal $2//,/!##


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aria0le Cost 'per room per da&($#!## ttp:--===!pa&scale!com-resea$#!##$#!##$#!## @ll >ime

$#!##


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c-5H-?o0otelJ%anager-Salar&


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.dministratie Exenses

@ixed Cost 'total cost per &Insrance expense $3#,###!##Interest expense $3/,###!##5dmin eLipment depreciat $1#,###!##Kce rent $12#,###!##General %anager $124,###!##General %anager 5ssistant $/1,33)!##

>otal $37#,33)!##


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aria0le Cost 'per room per da&($#!##$#!##$#!##$#!##

@ll >ime@ll >ime

$#!##


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(aster "udget

(ssmptions anary Febrary /arch

+ Cost of Sales ,-+ ,-+ ,-+(nterest .ate pa /+ /+ /+

%ortgage 0 1223222 0 1223222 0 1223222!ixed Assets #Startup$ 0 432223222 0 432223222 0 432223222

-ro"it oss StatementSales * .1#40 * 4.#460 * 36#00*ess Cost of Sales 0 55,3//6 0 5473,82 0 656345,9ross )rofit * 50#165 * 6.#640 * .3#6.2Operating 'xpensesSales %anager 0 -3--/ 0 -3--/ 0 -3--/

Advertising expenses 0 -3--/ 0 -3--/ 0 -3--/%arketing expenses 0 534-/ 0 534-/ 0 534-/Sales .epresentative 0 63,21 0 63,21 0 63,21

9eneral %anager 0 423666 0 423666 0 4236669eneral %anager Assistant 0 538/, 0 538/, 0 538/,Office rent 0 423222 0 423222 0 423222

Admin 'uip Depn 0 ,66 0 ,66 0 ,66(nterest expense 0 8374/ 0 8374/ 0 8374/(nsurance expense 0 83122 0 83122 0 83122Total Operating 'xpenses * .2#165 * .2#165 * .2#165et -ro"it * 1#000 * 13#453 * 1#4.


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(pril /ay ne ly (&st

,-+ ,-+ ,-+ ,-+ ,-+/+ /+ /+ /+ /+

0 1223222 0 1223222 0 1223222 0 1223222 0 12232220 432223222 ;;; 0 432223222 0 432223222 0 432223222

* 34#000 * 36#00 * 210#600 * 215#620 * 215#6200 66832/, 0 656345, 0 4,83485 0 4,,3471 0 4,,3471* .1#22 * .3#6.2 * 2#456 * 2#42. * 2#42.

0 -3--/ 0 -3--/ 0 -3--/ 0 -3--/ 0 -3--/0 -3--/ 0 -3--/ 0 -3--/ 0 -3--/ 0 -3--/0 534-/ 0 534-/ 0 534-/ 0 534-/ 0 534-/0 63,21 0 63,21 0 63,21 0 63,21 0 63,21

0 423666 0 423666 0 423666 0 423666 0 4236660 538/, 0 538/, 0 538/, 0 538/, 0 538/,0 423222 0 423222 0 423222 0 423222 0 4232220 ,66 0 ,66 0 ,66 0 ,66 0 ,660 8374/ 0 8374/ 0 8374/ 0 8374/ 0 8374/0 83122 0 83122 0 83122 0 83122 0 83122* .2#165 * .2#165 * .2#165 * .2#165 * .2#165* 724.8 * 1#4. * 723#618 * 722#5428 * 722#5428


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September 9ctober o!ember December %otal

,-+ ,-+ ,-+ ,-+/+ /+ /+ /+

0 1223222 0 1223222 0 1223222 0 12232220 432223222 ;;; 0 432223222 0 432223222

* 34#000 * 36#00 * .02#200 * .1#40 * 4#62#500 66832/, 0 656345, 0 565387- 0 55,3//6 * 4#003#556* .1#22 * .3#6.2 * 65#04 * 50#165 * 626#004

* :0 -3--/ 0 -3--/ 0 -3--/ 0 -3--/ * 0#0000 -3--/ 0 -3--/ 0 -3--/ 0 -3--/ * 0#0000 534-/ 0 534-/ 0 534-/ 0 534-/ * .0#0000 63,21 0 63,21 0 63,21 0 63,21 * 4.#66.

0 423666 0 423666 0 423666 0 423666 * 124#0000 538/, 0 538/, 0 538/, 0 538/, * .1#330 423222 0 423222 0 423222 0 423222 * 120#0000 ,66 0 ,66 0 ,66 0 ,66 * 10#0000 8374/ 0 8374/ 0 8374/ 0 8374/ * 3.#0000 83122 0 83122 0 83122 0 83122 * 30#000* .2#165 * .2#165 * .2#165 * .2#165 * 626#004* 724.8 * 1#4. * 1.#535 * 1#000 * 0

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case study boutique hotel term 1 2016 (1).xls