Đang chuẩn bị liên kết để tải về tài liệu:
Lecture Food and beverage cost control (5th Edition): Chapter 9 - Dopson, Hayes, Miller 

Chapter 9 - Analyzing results using the income statement.This chapter presents the following content: Introduction to financial analysis, uniform system of accounts, income statement (USAR format), analysis of sales/volume, analysis of food expense. | Chapter 9 Analyzing Results Using The Income Statement Main Ideas Introduction to Financial Analysis Uniform System of Accounts The Income Statement (USAR) Analysis of Sales/Volume Analysis of Food Expense Analysis of Beverage Expense Analysis of Labor Expense Analysis of Other Expense Analysis of Profits Technology Tools Introduction to Financial Analysis Documenting and analyzing sales, expenses, and profits is sometimes called cost accounting, but more appropriately is know as managerial accounting to reflect the importance managers place on this process. Recording and summarizing financial data vs. analyzing data Financial reports related to the operation of a foodservice facility are of interest to management, stockholders, owners, creditors, governmental agencies, and often, the general public Uniform System of Accounts The National Restaurant Association has developed the Uniform System of Accounts for Restaurants (USAR). The USAR seeks to provide a consistent and clear manner in which managers can record sales, expenses, and overall financial condition. The uniform systems of accounts are guidelines, not a mandated methodology. The Income Statement (USAR) The Income Statement The income statement, referred to as the profit and loss (P&L) statement, is a summary report that describes the sales achieved, the money spent on expenses and the resulting profit generated by a business in a specific time period. Each operation’s P&L statement will look slightly different. The Income Statement (USAR) The income statement (USAR) can best be understood by dividing it into three sections: gross profit, operating expenses, and nonoperating expenses. These three sections are arranged on the income statement from most controllable to least controllable by the foodservice manger. The Income Statement (USAR) Each revenue and expense category on the income statement can be represented both in terms of its whole dollar amount, and its percentage of | Chapter 9 Analyzing Results Using The Income Statement Main Ideas Introduction to Financial Analysis Uniform System of Accounts The Income Statement (USAR) Analysis of Sales/Volume Analysis of Food Expense Analysis of Beverage Expense Analysis of Labor Expense Analysis of Other Expense Analysis of Profits Technology Tools Introduction to Financial Analysis Documenting and analyzing sales, expenses, and profits is sometimes called cost accounting, but more appropriately is know as managerial accounting to reflect the importance managers place on this process. Recording and summarizing financial data vs. analyzing data Financial reports related to the operation of a foodservice facility are of interest to management, stockholders, owners, creditors, governmental agencies, and often, the general public Uniform System of Accounts The National Restaurant Association has developed the Uniform System of Accounts for Restaurants (USAR). The USAR seeks to provide a consistent and .