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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Deluxe - o! Sold$21#!## $//!##
$1//!##
Standard - o! Sold$17#!## $4#!##
$13#!##
s %
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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"!##
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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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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