Hospitality management accounting phần 7 pdf

... Đo lường chất lượng : TOP Việc đo lường chất lượng trong TQM là việc đánh giá về mặt định lượng những cố gắng cải tiến, hoàn thiện chất lượng cũng như những chi phí không chất lượng trong ... hàng) (4) Cần thiết phải cử ra một nhóm quản lý chi phí chất lượng chịu trách nhiệm chỉ đạo, phối hợp những hoạt động của hệ thống theo dõi quản lý chi phí chất lượng...

Ngày tải lên: 01/07/2014, 08:39

... insurable earnings ( $7, 072 for 1991) by the number of pay periods in the year. In the case of our example employee, the minimum insurable earnings would be $7, 072 / 26 = $ 272 for the two-week ... Plan. Determining an Employee's Gross Earnings Accounting Manual 18 7 Amc18.doc, printed on 12/05/ 97, at 12:03 PM. Last saved on 12/05/ 97 10:24 AM. Confidential ACCPAC International I...

Ngày tải lên: 06/08/2014, 10:20

... Daily 800/424-2908 www.ftenergyusa.com/gasdaily & Electronic Crutchfi eld Energy Data 6 GASearch Internet Market 972 /2 47- 2968 www.gasearch.com intelligence 7 Platts Printed, Fax, & ... Association of Energy Engineers Organization supplying information and services for energy effi ciency, energy services, deregulation, facilities, management, etc. www.aeecenter.org...

Ngày tải lên: 08/08/2014, 15:21

... Relational System [ 178 ] This operation exists, because for non-InnoDB tables, MySQL does not enforce referential integrity, and neither does phpMyAdmin. It is perfectly possible, for example, to ... query generator, which is a wonderful feature for ne- tuning queries. To open the page for this feature, we go to the Database view for a for afor a specic database (the quer...

Ngày tải lên: 08/08/2014, 22:20

... time. 5 070 _Pages 7/ 14/04 1:55 PM Page 193 8 Tactical Subordination in Project Management Our second example of constraints accounting support for tactical subor- dination relates to a project management ... 3 Yellow 5 070 _Pages 7/ 14/04 1:55 PM Page 201 ing constraints. Constraints accounting replaces legacy accounting effi- ciency reporting systems. When this happens...

Ngày tải lên: 14/08/2014, 04:21

... 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