Professional Documents
Culture Documents
Excel Documents For ACC
Excel Documents For ACC
Sands Motel
For the year of 20X1-20X3
Budgeted Actual Variaces
Revenue:
Room $ 15,620 $ 14,940 $ (680) -4.35%
Pantry 429 414 $ (15) -3.50%
Total 16,049 15,354 $ (695) -4.33%
Departmental Expenses:
Room
Payroll 2,500 2,243 $ 257 10.28% (257)
Laundry 156 150 $ 6 3.85% (6)
Lien 313 300 $ 13 4.15% (13)
Commissions 156 150 $ 6 3.85% (6)
All Other Espenses 234 200 $ 34 14.53% (34)
Total 3,359 3,043 $ 316 9.41% (316)
Pantry 422 380 $ 42 9.95% (42)
Total 3,781 3,423 $ 358 9.47% (358)
Income Statements
Sands Motel
For the year of 20X1-20X3
20X1
Revenue:
Room $ 146,438
Pantry 2,962
Total 149,400
Departmental Expenses:
Room
Payroll 21,966 15.0%
Laundry 1,464 1.0%
Lien 2,929 2.0%
Commissions 1,470 1.0%
All Other Espenses 1,500 1.0%
Total 29,329
Pantry 2,850 96%
Total 32,179
Departmental Income:
Rooms 117,109
Pantry 112
Total 117,221
$ 158,634 $ 171,654
3,466 4,246
162,100 175,900
126,926 133,905
116 (39)
127,042 133,866
77,645 79,296
15,000 15,500
5,500 6,000
5,000 5,000
16,000 15,000
36,145 37,796
10,844 11,339
$ 25,302 $ 26,457
15.61% 15.04%
Analysis of Income Statements
Sands Motel
For the year of 20X1-20X3
20X1 20X2 20X3
Rooms Sold 4,964 5,036 5,124
Occ. % 68% 69% 70%
Average Rate $ 29.50 $ 31.50 $ 33.50
Room Revenue $ 146,438 $ 158,634 $ 171,654
Pentry revenue as a % of room revenue 2% 2.2% 2.5%
Administration
Payroll
Fixed 27,470 $ 20,000 $ 22,000 $ 24,000
Variable $ 4,482.00 3.0% 3.0% 2.5%
Other $ 2,988.00 2.0% 2.0% 2.5%
Maintenance and Utility Costs
Maintenance
Fixed $ 4,000 $ 4,500 $ 5,000
Variable $ 4,482.00 3% 3% 3%
Utility Costs
Fixed $ 1,000 $ 1,500 $ 2,000
Variable $ 7,470.00 5% 5.20% 5.40%
$ 16,952.00
Fixed Charges
Depreciation-Based on cost of fixed assets, expected lives, and straight-line method of depreciation
Property taxes-historically has increased by $500 for 20x1 through 20x3
Insurance-a three-year policy for 20x1-20x3 was quoted at $5,000 per year
Interest expense-based on amount borrowed and prevailing interest rates
16% $ 29,439
1% $ 1,840
2% $ 3,680
1% $ 1,840
1.50% $ 2,760
$ 27,000 $ 36,448
3.0% $ 5,668.93
2.0% $ 3,779.29
0
0
$ 6,000 $ 11,669
3% $ 5,668.93
0
$ 2,500 $ 12,704
5.40% $ 10,204.08
$ 15,700
$ 6,600
$ 6,000
$ 13,050
$ 42,266.02
25% of pre-tax $ 10,566.51
$ 31,699.52
16.8%
Menu Engineering Worksheet
Restaurant:
(A) Menue I (B) Number S(C) Menu Mix(D) Item Food(E) Item Selli (F) Item CM ((G) Menu Cos(H) Menu Rev
Sirloin steak 240 20.17% $ 3.00 $ 9.95 $ 6.95 $ 720.00 $ 2,388.00
King crab 50 4.20% $ 6.00 $ 15.95 $ 9.95 $ 300.00 $ 797.50
Lobster 60 5.04% $ 8.00 $ 18.45 $ 10.45 $ 480.00 $ 1,107.00
Prime rib 300 25.21% $ 4.25 $ 14.50 $ 10.25 $ 1,275.00 $ 4,350.00
Whitefish 80 6.72% $ 2.50 $ 8.75 $ 6.25 $ 200.00 $ 700.00
New York stri 180 15.13% $ 5.75 $ 12.45 $ 6.70 $ 1,035.00 $ 2,241.00
Chicken a la k 280 23.53% $ 2.60 $ 8.50 $ 5.90 $ 728.00 $ 2,380.00
119
Worksheet
Date
Meal Period
(L) Menu CM (P) CM Categ (R) MM% Cat(S) Menu Item(T) Decision
$ 1,668.00 Low High Plowhorse
$ 497.50 high Low Puzzle
$ 627.00 high Low Puzzle
$ 3,075.00 high HIgh Star
$ 500.00 low Low Dog
$ 1,206.00 low High Plowhorse
$ 1,652.00 low High Plowhorse