hospitality management
john wiley and sons hospitality management accounting
... plant, and equipment and commonly referred to as capital assets. Fixed assets are long lived and of a more permanent and physical nature, and are not intended to be sold. 76 CHAPTER 2 UNDERSTANDING ... book is printed on acid-free paper. Copyright â 2004 by John Wiley & Sons, Inc. All rights reserved Published by John Wiley & Sons, Inc., Hoboken, New Jersey Publi...
Ngày tải lên: 08/04/2014, 12:12
International hospitality management concepts and cases
... international hospitality management 1 Introduction 3 The roots of hospitality management 5 The context of international management in the hospitality industry 8 Interpreting the concept of international ... international management 10 Globalization and international hospitality management 14 Implications for hospitality and tourism 19 The structure of the bo...
Ngày tải lên: 08/05/2014, 11:34
Hospitality Management Series:the quest for remarkable serviceEd Rehkopf pot
... preparing for the Member- Guest Tournament. Without work plans it is impossible to hold managers accountable for their work, the Hospitality Management Series: the quest for remarkable service Ed Rehkopf Published ... club’s management team, their desires for quality will be continually frustrated. Summary The Quest for Remarkable Service is a journey requiring the...
Ngày tải lên: 27/06/2014, 23:20
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 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
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 $ 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
Hospitality management accounting phần 2 ppsx
... @ $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
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...
Ngày tải lên: 14/08/2014, 12:21
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...
Ngày tải lên: 14/08/2014, 12:21
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...
Ngày tải lên: 14/08/2014, 12:21
Hospitality management accounting phần 6 pot
... 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
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) ؍ $ 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
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 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
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 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
