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Hospitality management accounting phần 6

. Trong chương này chúng tôi thảo luận cụ thể về khái niệm của việc xem xét thu nhập ròng sau thuế là chi phí trong quá trình xác định giá bán sản phẩm. Sử dụng thu nhập ròng sau thuế là chi phí được minh họa cho một hoạt động nhà hàng bằng cách dự báo việc kiểm tra trung bình | 302 CHAPTER 7 COST MANAGEMENT The owner s analysis seemed to indicate that he should close to eliminate the 30 000 loss during the 2-month loss period. But if he does the fixed costs for the 2 months 42 000 will have to be paid out of the ten months net income and 90 000 10 months net income less two months fixed costs of 42 000 will reduce his annual net income to 48 000 from its current 60 000. If he does not want a reduction in annual net income he should not close. In such a situation there might be other factors that need to be considered and that would reinforce the decision to stay open. For example there could be sizable additional close-down and start-up costs that would have to be included in the calculation of the cost of closing. Also would key employees return after being laid off Is there a large enough pool of skilled labor available and willing to work on a seasonal basis only Would there be recurring training time and costs at the start of each new season Is there a group of regular guests that might not return if the motel was closed for two months These are some of the types of questions that would have to be answered before any final decision to close was made. WHICH BUSINESS SHOULD WE BUY Just as a business manager has to make choices between alternatives on a day-to-day basis so too does an entrepreneur going into business or expanding an existing business. Let us look at one such situation. A restaurant chain is eager to expand. It has an opportunity to take over one of two similar existing restaurants. The two restaurants are close to each other they have the same type of clientele and size of operation and the asking price is the same for each. They are also similar in that each is taking in 1 000 000 in sales revenue a year and each has a net income of 100 000 a year. With only this information it is difficult to make a decision as to which would be the more profitable investment. But a cost analysis as shown in Exhibit 7.1 reveals .