Hospitality management accounting phần 10 doc

... for establishing, 107 -108 internally driven, 105 -106 procedures for management of, 106 -107 regulatory-driven, 104 -105 sources of, 101 , 106 tracking of, 107 BCMP (budgeted cost of milestones performed), ... baseline changes, 101 -108 project communication meetings, 54-57 project control, 5 techniques for, 132-153 project control model, 109 -131 project fast tracki...

Ngày tải lên: 07/08/2014, 02:20

... horsepower, W energy time = mw p mass time energy mass Fig. I.12 Radiation shape factor for parallel, concentric disks. Fig. I.15 The fi rst law applied to adiabatic fl ow system. 846 ENERGY MANAGEMENT ... Trap- ezoidal, (c) Arbitrary profi le, (d ) Circumferential. 860 ENERGY MANAGEMENT HANDBOOK CONVERSION FACTORS AND PROPERTY TABLES 859 836 ENERGY MANAGEMENT HANDBOOK and s...

Ngày tải lên: 08/08/2014, 15:21

Ngày tải lên: 08/08/2014, 22:20

... of data warehouses Loading Techniques In Oracle7 , Oracle8 and Oracle8 i the standard way to load a data warehouse involves multiple steps. The steps involved are usually: 1. Extract data ... Overview of Oracle Express Server The Oracle Express system is divided into four main areas, the Oracle Express Server, the Oracle Express Analyzer, the Oracle Express Admini...

Ngày tải lên: 08/08/2014, 22:20

... software, 105 109 barriers, 108 benefits, 106 decision making, 107 108 easing transition, 110 111 time table, 118 and training, 108 , 109 true costs, 105 106 upload speeds, for DSL, 163 upper management communicating ... come to believe that the CAD manager is the secret weapon in implementing technology change because the CAD manager is the person who makes the r...

Ngày tải lên: 08/08/2014, 23:21

... statement analysis, 102 Accelerated depreciation double-declining balance, 30–32 and payback period, 497 Account format, balance sheet, 83 Accounting. See Financial accounting; Hospitality management accounting Accounting ... rentals $65 ,100 $74,400 Snack bar/souvenir shop ᎏ 2 ᎏ 3 ᎏ , ᎏ 9 ᎏ 0 ᎏ 0 ᎏ $89,000 ᎏ 2 ᎏ 6 ᎏ , ᎏ 7 ᎏ 0 ᎏ 0 ᎏ $101 ,100 Expenses Salaries and wages $36,700 $4...

Ngày tải lên: 14/08/2014, 12:21

... Residual ؍ Depreciation 1 5 /15 ϫ $33,600 ϭ $11 ,200 2 4 /15 ϫ $33,600 ϭ $ 8,960 3 3 /15 ϫ $33,600 ϭ $ 6,720 4 2 /15 ϫ $33,600 ϭ $ 4,480 5 1/ 15 ϫ $33,600 ϭ $ 2,240 Α ϭ 15 /15 or 1 Total depreciation $ ᎏ ᎏ 3 ᎏ ᎏ 3 ᎏ ᎏ , ᎏ ᎏ 6 ᎏ ᎏ 0 ᎏ ᎏ 0 ᎏ ᎏ The ... $24,900 Miscellaneous expense $ 818 Cash $ 818 4259_Jagels_ 01. qxd 4 /11 /03 5: 01 PM Page 21 Welcome to the eighth edition of Hospit...

Ngày tải lên: 14/08/2014, 12:21

... @ $22 .00 ϭ $22 0.00 [ $25 9 / 12 ϭ $21 .58] 1 ᎏ 2 ᎏ ᎏ @ ᎏ ᎏ $ ᎏ 2 ᎏ 1 ᎏ . ᎏ 5 ᎏ 8 ᎏ ᎏ ϭ ᎏ ᎏ $ ᎏ 2 ᎏ 5 ᎏ 8 ᎏ . ᎏ 9 ᎏ 6 ᎏ 20 3 @ $21 .58 ϭ $64.74 9 @ $21 .58 ϭ $194 .22 24 3 @ $21 .58 ϭ $64.74 6 @ $21 .58 ... 40.00 1 ᎏ 0 ᎏ ᎏ @ ᎏ ᎏ $ ᎏ 2 ᎏ 2 ᎏ . ᎏ 0 ᎏ 0 ᎏ ᎏ ϭ ᎏ ᎏ $ ᎏ 2 ᎏ 2 ᎏ 0 ᎏ . ᎏ 0 ᎏ 0 ᎏ 20 2 @ $20 .00 ϭ $ 40.00 1 @ $22 .00 ϭ $ 22 .00 ᎏ 9 ᎏ ᎏ @ ᎏ ᎏ $ ᎏ 2 ᎏ 2 ᎏ . ᎏ 0...

Ngày tải lên: 14/08/2014, 12:21

... sales revenue compared to food sales revenue? 4259_Jagels_ 03. qxd 4/14/ 03 9 :33 AM Page 128 4259_Jagels_ 03. qxd 4/14/ 03 9 :33 AM Page 130 harm in paying them off in the manner illustrated. Reducing ... $201,100 $60,200 $20,800 2 $226,800 $72,500 $25,100 3 $ 238 ,900 $81,400 $26,900 4 $248,400 $84,200 $28,100 5 $260,700 $90,600 $31 ,30 0 6 $265,900 $ 93, 200 $33 ,400 For each of the...

Ngày tải lên: 14/08/2014, 12:21

... quick ratio (acid test ratio). E4.2 Referring to information in Exercise 4. 1, calculate working capital and describe what it means. 42 59_Jagels_ 04. qxd 4/ 14/ 03 9 :45 AM Page 177 USE MACHINES Whenever ... percentage. ESTABLISHING COST STANDARDS 219 42 59_Jagels_05.qxd 4/ 14/ 03 10:23 AM Page 219 c. Quick ratio Sales revenue for Year 00 04 is $ 544 ,800. The composition of revenue...

Ngày tải lên: 14/08/2014, 12:21

... 1.21 Chicken breast 320 11.1 3. 25 7. 95 4.70 1,040 2 ,54 4 1 ,50 4 L H plowhorse 0.67 Veal neptune 1 75 6.1 5. 75 12. 45 6.70 1,006 2,179 1,173 L L dog 0 .52 Prime rib 452 15. 7 5. 95 16. 95 11.00 2,689 7,661 4,972 ... chops 307 10.7 5. 70 12. 95 7. 25 1, 750 3,976 2,226 L H plowhorse 1.00 Fried shrimp 254 8.8 4.20 10. 95 6. 75 1,067 2,781 1,7 15 L H plowhorse 0.77 Sole filet...

Ngày tải lên: 14/08/2014, 12:21

... OI ᎏᎏᎏ 1 ؊ VC% $401,800 ᎏ 63 .1% $ 362 ,800 ؉ $39,000 ᎏᎏᎏ 1 ؊ 36. 9% $ 362 ,800 ᎏ 63 .1% $ 362 ,800 ؉ 0 ᎏᎏ 1 ؊ 36. 9% Fixed costs ؉ 0 ᎏᎏ CM% Fixed costs ؉ 0 net income ᎏᎏᎏ 1 ؊ VC% 3 36 CHAPTER 8 THE COST–VOLUME–PROFIT ... $11 ,60 0 $10,200 $ 7,400 Supplies 1 ,60 0 1,900 1,700 900 Advertising 60 0 800 700 400 Utilities 2,500 2,900 2 ,60 0 1,900 Maintenance 300 400 300 200 Insurance 500 500...

Ngày tải lên: 14/08/2014, 12:21

... 930 Ϫ30 Switchboard 6 6 274 274 822 822 Food Dining room 13 14 $ 456 $ 4 87 $1,368 $1,399 $ϩ31 $ϩ31 Coffee shop 7 6 245 2 17 735 70 7 Ϫ28 Ϫ28 Banquet 11 11 440 440 1, 674 1, 674 EXHIBIT 9.5 Sample Payroll ... January year 4. Our budgeted sales revenue for Jan- uary year 4 would be: $ 67, 000 ؉ (10% ؋ $ 67, 000) ؍ $ ᎏ ᎏ 7 ᎏ ᎏ 3 ᎏ ᎏ , ᎏ ᎏ 7 ᎏ ᎏ 0 ᎏ ᎏ 0 ᎏ ᎏ The same type of reasoning w...

Ngày tải lên: 14/08/2014, 12:21

... Assets Cash $ 8, 600 $ 15,000 Accounts receivable 19 ,80 0 15 ,80 0 Inventory, food 6,100 6,300 Prepaid expenses ᎏᎏ 1 ᎏ , ᎏ 2 ᎏ 0 ᎏ 0 ᎏ ᎏᎏᎏ 1 ᎏ , ᎏ 7 ᎏ 0 ᎏ 0 ᎏ Total Current Assets $35,700 $ 38, 800 Noncurrent, ... in Exhibit 11 .8: ϭϩ Ϫ This equation can be rearranged so the required net income is isolated and provides the information we need. ϩϪ ϭ $ 38, 000 ϩ $60,000 Ϫ $80 ,000 ϭ $ ᎏ ᎏ 1...

Ngày tải lên: 14/08/2014, 12:21

... 841,000 $1,0 59, 000 $1,0 59, 000 $1,0 59, 000 $1,0 59, 000 Food and beverage ᎏᎏ ᎏ 2 ᎏ 7 ᎏ 9 ᎏ , ᎏ 0 ᎏ 0 ᎏ 0 ᎏᎏᎏ ᎏ 2 ᎏ 7 ᎏ 9 ᎏ , ᎏ 0 ᎏ 0 ᎏ 0 ᎏᎏᎏ ᎏ 2 ᎏ 7 ᎏ 9 ᎏ , ᎏ 0 ᎏ 0 ᎏ 0 ᎏᎏᎏ ᎏ 2 ᎏ 7 ᎏ 9 ᎏ , ᎏ 0 ᎏ 0 ᎏ 0 ᎏᎏᎏ ᎏ 2 ᎏ 7 ᎏ 9 ᎏ , ᎏ 0 ᎏ 0 ᎏ 0 ᎏ $1,120,000 ... 1 ,92 0 4,000 0.5827 2,331 Year 3 3,000 0.5120 1,536 3,000 0.4448 1,334 Year 4 10,000 0.4 096 ᎏᎏ 4 ᎏ , ᎏ 0 ᎏ 9 ᎏ 6 ᎏ 3,000 0.3 3...

Ngày tải lên: 14/08/2014, 12:21