Hospitality management accounting phần 1 ppt
Tài liệu Quản trị chuỗi cung ứng -Tìm hiểu về Supply Chain Management (Phần 1) ppt
... trong hệ thống quản lý dây chuyền
cung ứng đã tạo ra các yêu cầu mới cho các quy trình áp dụng SCM. Chẳng hạn,
Quản trị chuỗi cung ứng -Tìm hiểu về Supply
Chain Management (Phần 1)
Vậy SCM ... tên là Cung ứng vật tư và Phân phối sản phẩm.
Giai đoạn 3: Quản trị dây chuyền cung ứng (SCM)
Theo ESCAP thì đây là khái niệm mang tính chiến lược...
Tài liệu Tìm hiểu về Supply Chain Management (Phần 1) pptx
... xuất phức tạp sẽ bán và vận chuyển sản phẩm trực tiếp đến
Tìm hiểu về Supply Chain Management
(Phần 1)
Thuật ngữ Supply Chain Management (SCM) vẫn còn khá mới mẻ đối với phần
lớn các công ... tích dữ liệu thu
thập được và lưu trữ hồ sơ với chi phí thấp. Hoạt động này nhằm phục vụ cho những
mục đích liên quan đến hoạt động sản xuất (như dữ liệu về thông ti...
Benchmarking the Strategic Management of Technology PHẦN 1 ppt
...
picture
how
U.S.
strategic
management
of
technology
differs
especially
from
Japanese
management
of
technology
at
the top
levels
of
the firm. The
data
of
Figure
3
demonstrate ...
management
often
depend
upon
the
traditions
of
the
company
and
upon
the
personal
preferences
of
the
CEO
and
the
CTO."
1
Applying
the
much more...
Dairy Farm Energy Management Handbook phần 1 pptx
... most energy on your dairy farm.
On most dairy farms in Wisconsin, milk cooling
accounts for the lion’s share of electricity usage at
25%, followed by ventilation at 19 %, water heating
at 18 %, ... included in a
comprehensive farm energy audit plan.
Photo: Karl Ohm
But since each dairy farm may face different circumstances, it is very
important to start with an...
Mastering phpMyAdmin 2.8 for Effective MySQL Management 3rd phần 1 ppt
... Sub-Panel 10 7
SQL 10 7
SQL Options 10 9
The Save as le Sub-Panel 11 3
File Name Template 11 4
Compression 11 4
Choice of Character Set 11 5
CSV 11 6
CSV for MS Excel 11 7
PDF 11 7
Microsoft Excel 2000 11 8
Microsoft ... 13 7
Requirements 13 8
Using the LOAD DATA Interface 13 8
Web Server Upload Directories 13 9
Summary 14 0
Chapter 9: Searching Data 14 1
Single-Table Sear...
Hospitality management accounting phần 10 doc
... 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
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$89,000
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$101 ,100
Expenses
Salaries and wages $36,700 $4...
Hospitality management accounting phần 1 ppt
... 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 $
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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...
Hospitality management accounting phần 2 ppsx
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Hospitality management accounting phần 3 pot
... 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...
Hospitality management accounting phần 4 potx
... 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...
Hospitality management accounting phần 5 pps
... 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...
Hospitality management accounting phần 6 pot
... OI
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1 ؊ VC%
$401,800
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63 .1%
$ 362 ,800 ؉ $39,000
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1 ؊ 36. 9%
$ 362 ,800
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63 .1%
$ 362 ,800 ؉ 0
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1 ؊ 36. 9%
Fixed costs ؉ 0
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CM%
Fixed costs ؉ 0 net income
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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...
Hospitality management accounting phần 7 pdf
... 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) ؍ $
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The same type of reasoning w...
Hospitality management accounting phần 8 ppt
... Assets
Cash $ 8, 600 $ 15,000
Accounts receivable 19 ,80 0 15 ,80 0
Inventory, food 6,100 6,300
Prepaid expenses
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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 $
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Hospitality management accounting phần 9 pdf
... 841,000 $1,0 59, 000 $1,0 59, 000 $1,0 59, 000 $1,0 59, 000
Food and beverage
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$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
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