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Hospitality management accounting phần 3

Chi phí gián tiếp là chi phí mà không phải là dễ dàng theo dõi một bộ phận cụ thể, và thường chưa phân phối chi phí. Chi phí chưa phân phối là bình thường phát sinh để hỗ trợ các thiết bị tổng thể và thông thường sẽ xuất hiện | ANALYSIS AND INTERPRETATION OF FINANCIAL STATEMENTS 113 This basic information regarding the liquor costs for six periods can also be evaluated to show a trend expressed as a percentage. We use the basic equation shown to evaluate the trend percentages for sales revenue to evaluate trend percentages for costs Month Liquor Costs Cost Change Change 1 7 500 -0- 2 9 200 1 700 22.7 3 10 300 1 100 12.0 4 10 800 500 4.9 5 11 100 300 2.8 6 11 200 100 0.9 These relationships are calculated very quickly and can provide information in a simple format that show cost increases and decreases for specific periods. An example using the basic equation is shown below for liquor costs Month Sales Revenue Change in Revenue Percentage Revenue Change Liquor Cost Change in Cost Percentage Cost Change 1 25 000 -0- 7 500 -0- -0- 2 30 000 5 000 20.0 9 200 1 300 22.7 3 33 000 3 000 10.0 10 300 1 100 12.0 4 35 000 2 000 6.1 10 800 500 4.9 5 36 000 1 000 2.9 11 100 300 2.8 6 36 000 0 0.0 11 200 100 0.9 When we compare the percentage increase in sales revenue with the percentage increase in cost we see that in general the liquor cost is increasing somewhat more quickly than the sales revenue with the exception of months 4 and 5. We need to investigate why this is occurring. Are there some problems with controlling the use of liquor Has there been a change in sales mix so we are selling more expensive products Do we need to increase menu prices to compensate for increased product cost that we cannot do anything about TREND INDEX ANALYSIS An index is calculated by assigning a value of 100 or 100 in period one for each item being tabulated as follows 114 CHAPTER 3 ANALYSIS AND INTERPRETATION OF FINANCIAL STATEMENTS Period Sales Revenue Revenue Index Liquor Cost Liquor Cost Index 1 25 000 100 7 500 100.0 2 30 000 120 9 200 122.7 3 33 000 132 10 300 137.3 4 35 000 140 10 800 144.0 5 36 000 144 11 100 148.0 6 36 000 144 11 200 149.3 Dividing the dollar amount for each period by the base period dollar