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Hospitality management accounting phần 6 pot

Governing Fundamentals and Power Management phần 6 potx

Governing Fundamentals and Power Management phần 6 potx

... Manual 262 60 Governing Fundamentals and Power Management Woodward 53 Figure 8-10. Synchronizing to Utility or Plant Bus Manual 262 60 Governing Fundamentals and Power Management ... import power during peak demands and export during low demands. Other situations may require only import power or only export power. Manual 262 60 Governing Fundamentals and Power Management ... Governing Fundamentals and Power Management Manual 262 60 46 Woodward Chapter 8. Managing Power for the Desired Result Peaking or Peak...
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Financial management and analysis phần 6 pot

Financial management and analysis phần 6 pot

... would have to pay $1,170 .60 per bond, or $117, 060 ,000 for the entire issue. The premium on thesebonds $170 .60 (= $1,170 .60 – $1,000.00) per bond or $17, 060 ,000 intotal and the flotation expenses—the ... taxableincome by $17, 360 ,000 (= $300,000 + $17, 060 ,000):Therefore, considering the flotation costs, the treasurer has to issue new 6% bonds with a par value of $110,3 56, 000 (= $117, 060 ,000 – $6, 824,000+ ... CostFirm’sShareGovernment’sSharePremium on old bonds $17, 060 ,000 $10,2 36, 000 $6, 824,000Flotation costs on new bonds 300,000 180,000 120,000Total $17, 360 ,000 $10,4 16, 000 $6, 944,00015-Intermed_Long-Term Debt Page...
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Crisis Management phần 6 pot

Crisis Management phần 6 pot

... have been a moreaggressive crisis management action on the part of the company.Organizations under siege must respond quickly if they trulybelieve that crisis management is important.GENERAL ... talk about it. 48 CRISIS MANAGEMENT The number of tires pulled off the shelves came to 6. 5 million and thereare demands by some consumer groups that the number be increasedto 16. 5 million and ... well managedhave not set up that kind of crisis provision. In the event of a 06. 05.07In PracticeA presentation of case examples showing how crisis management hasbeen successful and where...
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Effective Project Management Traditional, Adaptive, Extreme Third Edition phần 6 pot

Effective Project Management Traditional, Adaptive, Extreme Third Edition phần 6 pot

... lessons were learned about your project management methodology?Companies that have or are developing a project management methodologywill want to use completed projects to assess how well the ... most effective and useful,the documentation for a given project should include the following parts:■■ Project Overview Statement■■ Project proposal and backup data■■ Original and revised project ... proj-ect management (CCPM) is the result of the linkage between TOC and project management. CCPM has grown in popularity and is making an impact on project success. In the second edition of...
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Credit Portfolio Management phần 6 pot

Credit Portfolio Management phần 6 pot

... (either lumpsum or periodic) to the seller.1 96 TOOLS TO MANAGE A PORTFOLIO OF CREDIT ASSETSEXHIBIT 6. 4 Credit Default SwapIf credit event”occursIf credit event”does not occurProtectionBuyerProtectionSellerPaymentZeroPremium ... à=<PrlnWDPTAtttt0212àAA t tWtt=+0212expà 168 THE CREDIT PORTFOLIO MANAGEMENT PROCESS 190 TOOLS TO MANAGE A PORTFOLIO OF CREDIT ASSETSEXHIBIT 5 .6 Number of Pro Rata Investors (Lenders) That ... 4Q1Q1997199819992000200120024454 69 53548558 60 5871 62 5258494434 46 48301532EXHIBIT 5.2 Primary Market for Leveraged Loans: Banks versus Non-BanksSource: Standard & Poor’s. 64 % 60 % 63 %45%38%37%29%29% 36% 40%37%55% 62 % 63 %51%71%71%49%1994...
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Hospitality management accounting phần 10 doc

Hospitality management accounting phần 10 doc

... statementanalysis, 102 Accelerated depreciationdouble-declining balance, 30–32and payback period, 497Account format, balance sheet, 83 Accounting. See Financial accounting; Hospitality management accounting Accounting ... rentals $65 ,100 $74,400Snack bar/souvenir shopᎏ2ᎏ3ᎏ,ᎏ9ᎏ0ᎏ0ᎏ$89,000ᎏ2ᎏ6ᎏ,ᎏ7ᎏ0ᎏ0ᎏ $101 ,100 ExpensesSalaries and wages $36,700 $40 ,100 Maintenance and repairs 14 ,100 16,200Supplies ... management accounting Accounting cycletypes of, 3worksheet activities, 38, 40 Accounting department, budgetpreparation, 365–366 Accounting equation, 6–7 Accounting principles. See Generallyaccepted accounting...
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Hospitality management accounting phần 1 ppt

Hospitality management accounting phần 1 ppt

... Residual ؍ Depreciation 1 5 /15 ϫ $33,600 ϭ $11 ,2002 4 /15 ϫ $33,600 ϭ $ 8,9603 3 /15 ϫ $33,600 ϭ $ 6,7204 2 /15 ϫ $33,600 ϭ $ 4,4805 1/ 15 ϫ $33,600 ϭ $ 2,240Α ϭ 15 /15 or 1 Total depreciation $ᎏᎏ3ᎏᎏ3ᎏᎏ,ᎏᎏ6ᎏᎏ0ᎏᎏ0ᎏᎏThe ... $24,900Miscellaneous expense $ 818 Cash $ 818 4259_Jagels_ 01. qxd 4 /11 /03 5: 01 PM Page 21 Welcome to the eighth edition of Hospitality Management Accounting! Yourstudies of the hospitality, tourism, and service ... 8,000Beverage inventory 2,000Building 15 0,000Equipment 12 ,000Accounts payable $ 12 ,000Notes payable 10 5,000Cash 55,0004259_Jagels_ 01. qxd 4 /11 /03 5: 01 PM Page 17 END-OF-PERIOD ADJUSTING ENTRIES...
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Hospitality management accounting phần 2 ppsx

Hospitality management accounting phần 2 ppsx

... @ $22 .00 ϭ $22 0.00 [ $25 9 / 12 ϭ $21 .58] 1ᎏ 2 ᎏᎏ@ᎏᎏ$ᎏ 2 ᎏ1ᎏ.ᎏ5ᎏ8ᎏᎏϭᎏᎏ$ᎏ 2 ᎏ5ᎏ8ᎏ.ᎏ9ᎏ6ᎏ 20 3 @ $21 .58 ϭ $64.74 9 @ $21 .58 ϭ $194 .22 24 3 @ $21 .58 ϭ $64.74 6 @ $21 .58 ... 40.001ᎏ0ᎏᎏ@ᎏᎏ$ᎏ 22 ᎏ.ᎏ0ᎏ0ᎏᎏϭᎏᎏ$ᎏ 22 ᎏ0ᎏ.ᎏ0ᎏ0ᎏ 20 2 @ $20 .00 ϭ $ 40.001 @ $22 .00 ϭ $ 22 .00ᎏ9ᎏᎏ@ᎏᎏ$ᎏ 22 ᎏ.ᎏ0ᎏ0ᎏᎏϭᎏᎏ$ᎏ1ᎏ9ᎏ8ᎏ.ᎏ0ᎏ0ᎏ 24 3 @ $22 .00 ϭ $ 66.00 6 @ $22 .00 ϭ $1 32. 00 28 ... ϭ $ 129 .48 28 6 @ $19.00 ϭ $114.00 [ $24 3.48 / 12 ϭ $20 .29 ] 1ᎏ 2 ᎏᎏ@ᎏᎏ$ᎏ 2 ᎏ0ᎏ.ᎏ 2 ᎏ9ᎏᎏϭᎏᎏ$ᎏ 2 ᎏ4ᎏ3ᎏ.ᎏ4ᎏ8ᎏ30 2 @ $20 .29 ϭ $40.58 1ᎏ0ᎏᎏ@ᎏᎏ$ᎏ 2 ᎏ0ᎏ.ᎏ 2 ᎏ9ᎏᎏϭᎏᎏ$ᎏ 2 ᎏ0ᎏ 2 ᎏ.ᎏ9ᎏ0ᎏEnding...
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Hospitality management accounting phần 3 pot

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 $20,8002 $226,800 $72,500 $25,100 3 $ 238 ,900 $81,400 $26,9004 $248,400 $84,200 $28,1005 $260,700 $90,600 $31 ,30 06 $265,900 $ 93, 200 $33 ,400For each of the three items, calculate ... period$117,520ᎏ$6, 433 Average receivable credit revenueᎏᎏᎏᎏAverage accounts receivable$6, 433 ᎏᎏ$1,175,200150 CHAPTER 4 RATIO ANALYSIS4259_Jagels_04.qxd 4/14/ 03 9:45 AM Page 150 128 CHAPTER 3 ANALYSIS...
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Hospitality management accounting phần 4 potx

Hospitality management accounting phần 4 potx

... quick ratio (acid test ratio).E4.2 Referring to information in Exercise 4. 1, calculate working capital anddescribe what it means. 42 59_Jagels_ 04. qxd 4/ 14/ 03 9 :45 AM Page 177 USE MACHINESWhenever ... percentage.ESTABLISHING COST STANDARDS 219 42 59_Jagels_05.qxd 4/ 14/ 03 10:23 AM Page 219 c. Quick ratioSales revenue for Year 00 04 is $ 544 ,800. The composition of revenueis cash 34 percent, credit card revenue ... $ 4. 00 $ 6.50 $ 1, 944 .00 $ 3,159.00$10,260.20DifferenceTotal standard costTotal standard revenue$26 ,48 7.00 48 6 61.5%Cost2 2.10 6.00 4, 193.70 11,982.001,997 35.03 1.25 2.75 2,262.50 4, 977.501,810...
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Hospitality management accounting phần 5 pps

Hospitality management accounting phần 5 pps

... 1.21Chicken breast 320 11.1 3. 25 7. 95 4.70 1,040 2 ,54 4 1 ,50 4 L H plowhorse 0.67Veal 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 1.00Fried shrimp 254 8.8 4.20 10. 95 6. 75 1,067 2,781 1,7 15 L H plowhorse 0.77Sole filet 314 10.9 5. 05 12. 45 7.40 1 ,58 6 3,909 2,324 ... 6 .5 Completed Menu Engineering WorksheetDinnerPavilionJuly 1, 0003Steak 8 oz. 331 11 .5 5 .50 12. 95 7. 45 1,821 4,286 2,466 L H plowhorse 1.10Steak 10 oz. 2 95 10.3 6.80 15. 95 9. 15 2,006 4,705...
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Hospitality management accounting phần 6 pot

Hospitality management accounting phần 6 pot

... OIᎏᎏᎏ1 ؊ VC%$401,800ᎏ 63 .1%$ 362 ,800 ؉ $39,000ᎏᎏᎏ1 ؊ 36. 9%$ 362 ,800ᎏ 63 .1%$ 362 ,800 ؉ 0ᎏᎏ1 ؊ 36. 9%Fixed costs ؉ 0ᎏᎏCM%Fixed costs ؉ 0 net incomeᎏᎏᎏ1 ؊ VC%3 36 CHAPTER 8 THE COST–VOLUME–PROFIT ... $11 ,60 0 $10,200 $ 7,400Supplies 1 ,60 0 1,900 1,700 900Advertising 60 0 800 700 400Utilities 2,500 2,900 2 ,60 0 1,900Maintenance 300 400 300 200Insurance 500 500 500 500Interest 60 0 60 0 60 0 60 0Depreciation ... 25,740,000 1 ,69 0,000April 1,200 21 ,60 0 25,920,000 1,440,000May 1,400 24,400 34, 160 ,000 1, 960 ,000June 1,500 24,200 36, 300,000 2,250,000July 2,100 26, 200 55,020,000 4,410,000August 2,100 26, 400 55,440,000...
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Hospitality management accounting phần 7 pdf

Hospitality management accounting phần 7 pdf

... 930 Ϫ30Switchboard 6 6 274 274 822 822FoodDining room 13 14 $ 456 $ 4 87 $1,368 $1,399 $ϩ31 $ϩ31Coffee shop 7 6 245 2 17 735 70 7 Ϫ28 Ϫ28Banquet 11 11 440 440 1, 674 1, 674 EXHIBIT 9.5Sample Payroll ... January year 4. Our budgeted sales revenue for Jan-uary year 4 would be:$ 67, 000 ؉ (10% ؋ $ 67, 000) ؍ $ᎏᎏ 7 ᎏᎏ3ᎏᎏ,ᎏᎏ 7 ᎏᎏ0ᎏᎏ0ᎏᎏThe same type of reasoning would be applied for each ... $250,000 $ 50,000 $ 500,000Undistributed expenses (ᎏᎏ 7 ᎏ5ᎏ,ᎏ0ᎏ0ᎏ0ᎏ)(ᎏᎏ 7 ᎏ5ᎏ,ᎏ0ᎏ0ᎏ0ᎏ)(ᎏᎏ 7 ᎏ5ᎏ,ᎏ0ᎏ0ᎏ0ᎏ)(ᎏᎏ 7 ᎏ5ᎏ,ᎏ0ᎏ0ᎏ0ᎏ)(ᎏᎏᎏ3ᎏ0ᎏ0ᎏ,ᎏ0ᎏ0ᎏ0ᎏ)Net...
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Hospitality management accounting phần 8 ppt

Hospitality management accounting phần 8 ppt

... AssetsCash $ 8, 600 $ 15,000Accounts receivable 19 ,80 0 15 ,80 0Inventory, food 6,100 6,300Prepaid expensesᎏᎏ1ᎏ,ᎏ2ᎏ0ᎏ0ᎏ ᎏᎏᎏ1ᎏ,ᎏ7ᎏ0ᎏ0ᎏTotal Current Assets $35,700 $ 38, 800Noncurrent, ... in Exhibit 11 .8: ϭϩ ϪThis equation can be rearranged so the required net income is isolated andprovides the information we need.ϩϪ ϭ$ 38, 000 ϩ $60,000 Ϫ $80 ,000 ϭ $ᎏᎏ1ᎏᎏ 8 ᎏᎏ,ᎏᎏ0ᎏᎏ0ᎏᎏ0ᎏᎏThe ... (ᎏᎏ1ᎏ2ᎏ,ᎏ7ᎏ4ᎏ4ᎏ)Net furnishingsᎏᎏ4ᎏ0ᎏ,ᎏ 8 ᎏ5ᎏ2ᎏTotal Fixed Assetsᎏ1ᎏ 8 ᎏ4ᎏ,ᎏ 8 ᎏ7ᎏ2ᎏTotal Assets $ᎏᎏ2ᎏᎏ6ᎏᎏ0ᎏᎏ,ᎏᎏ 8 ᎏᎏ3ᎏᎏ4ᎏᎏLiabilities & Stockholders’...
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Hospitality management accounting phần 9 pdf

Hospitality management accounting phần 9 pdf

... 841,000 $1,0 59, 000 $1,0 59, 000 $1,0 59, 000 $1,0 59, 000Food and beverageᎏᎏᎏ2ᎏ7ᎏ 9 ᎏ,ᎏ0ᎏ0ᎏ0ᎏᎏᎏᎏ2ᎏ7ᎏ 9 ᎏ,ᎏ0ᎏ0ᎏ0ᎏᎏᎏᎏ2ᎏ7ᎏ 9 ᎏ,ᎏ0ᎏ0ᎏ0ᎏᎏᎏᎏ2ᎏ7ᎏ 9 ᎏ,ᎏ0ᎏ0ᎏ0ᎏᎏᎏᎏ2ᎏ7ᎏ 9 ᎏ,ᎏ0ᎏ0ᎏ0ᎏ$1,120,000 ... 1 ,92 0 4,000 0.5827 2,331Year 3 3,000 0.5120 1,536 3,000 0.4448 1,334Year 4 10,000 0.4 096 ᎏᎏ4ᎏ,ᎏ0ᎏ 9 ᎏ6ᎏ3,000 0.3 396 ᎏᎏ1ᎏ,ᎏ0ᎏ1ᎏ 9 ᎏTotal present value $ᎏᎏᎏᎏ 9 ᎏᎏ,ᎏᎏ 9 ᎏᎏ5ᎏᎏ2ᎏᎏ$ᎏᎏ1ᎏᎏ0ᎏᎏ,ᎏᎏ0ᎏᎏ2ᎏᎏ8ᎏᎏInitial ... PresentYear Flow 7% Value1 $18,000 ϫ 0 .93 46 ϭ $16,8232 20,000 ϫ 0.8734 ϭ 17,4683 22,000 ϫ 0.8163 ϭ 17 ,95 94 25,000 ϫ 0.76 29 ϭ 19, 0735 30,000 ϫ 0.7130 ϭ 21, 390 Sale of equipmentand furniture 10,000...
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