Essential knowledge of general manager of star-rated hotels (various cost calculation standards)

1. Price of catering products: price = material cost+profit+tax+production and operation expenses. Various expenses in the production and sales process include profit. Taxes, etc. are combined to be called gross profit price, which can be simplified as follows: price = cost+gross profit

2. unit cost of raw meal: unit cost of raw meal = gross value of wool-gross value of leftovers ÷ weight of raw meal

3. unit cost of semi-finished product: unit cost of semi-finished product = gross value of wool-gross value of leftovers+gross value of seasonings ÷ weight of semi-finished product

4. net material.

5. Net material quantity: Net material quantity = Wool material quantity × Net material rate

6. Wool material quantity: Wool material quantity = Net material quantity ÷ Net material rate

7. Unit product cost; Unit product cost = total cost of raw materials consumed in this batch of products ÷ product quantity

8. Dish cost: dish cost = main material cost+ingredient cost+seasoning cost

9. Comprehensive gross profit margin accounting: comprehensive gross profit margin = total sales-total raw material cost ÷ total sales × 111 ﹪ 11. Classified gross profit margin accounting: classified gross profit margin = Sales amount × 111

11. Sales price accounting: sales price = raw material cost ÷ 1-sales gross margin

12. Cost gross margin accounting method: sales price = raw material Chen Ben× 1+cost gross margin

13. Sales gross margin is converted into cost gross margin: cost gross margin = sales gross margin ÷ 1-. : sales gross profit margin = cost gross profit margin ÷ 1+cost gross profit margin× 111 < P > 15. Newly adjusted price-cost ratio method: < P > A. Newly adjusted price is adjusted according to newly added cost and gross profit margin: newly adjusted price = original product cost+newly added cost ÷ 1-sales gross profit margin < P > B. Newly adjusted price comprehensive ratio method: The calculation formula is: the operating profit of the hotel in the planned period = ∑ (planned income of a business project-planned operating cost of a business project-planned operating expenses of a business project-planned tax of a business project)

(2) factor calculation method. Generally, it can be divided into three steps:

The first step is to determine the operating profit of the base period. The calculation formula is: operating profit in the base period = actual operating profit in the 1 ~ 3 quarter of the base period+estimated operating profit in the fourth quarter of the base period < P > Step 2, determine the influence of various factors on operating profit. The calculation formula is as follows: increase or decrease of operating profit due to the change of reception volume = ∑ [(an operating income based on the planned reception volume at the base price-an operating income in the base period) × operating profit rate in the base period] Increase or decrease of operating profit due to the price change = ∑ (an operating income based on the planned reception volume-an operating income in the base period )× (1-tax rate)]

Step 3: increase or decrease of cost. Profit = total operating income of the hotel in the planning period × (planning period cost and expense rate-base period cost and expense rate) tax rate change increase or decrease operating profit = ∑ [an operating income in the planning period × (planning period tax rate-base period tax rate)] total operating profit in the planning period = base period operating profit+or-increase or decrease of the above operating profits in the planning period

2. Incremental profit in the hotel credit period = (new income-new variable cost) (Increase the credit cost of accounts receivable-bad debt loss) = (new income × marginal profit rate)-(incremental investment × interest rate)-(operating income × loss rate of bad debts) The additional funds needed to generate accounts receivable are incremental investment = the additional funds needed for the original operating income to become accounts receivable due to the change of collection period+the additional funds needed for the new operating income part of accounts receivable = (the change of average collection period × the original average daily income). +(new average collection period × average daily incremental income × variable cost rate)

3. Hotel operating cost Hotel operating cost = catering department cost+commodity purchase cost+fleet operating cost+washing department cost+other costs Commodity purchase cost = commodity purchase price+import tax+foreign exchange difference+payment of import commission entrusted by foreign trade department

4. Hotel operating income Hotel operating income = basic business income+other business income = room income+catering income+laundry income+commodity sales income+long-distance telephone service fee income

5. Total reception capacity of rooms in the planning period Total number of rooms available for rent in the planning period = number of rooms × number of days in the planning period

6. Annual room operating income Annual room operating income = available for sale. Total days of renting rooms × average occupancy rate of rooms × average house price

7. Total reception capacity of restaurants in the planned period = number of meals × number of meals × number of days in the planned period

8. Income expense rate = (catering expenses/catering sales income) × 111%

9. Actual reception capacity of restaurants = (number of meals/seats) ) × 111%

11. Restaurant income = number of seats × number of days in the reporting period × utilization rate of seats × per capita consumption = restaurant operating income/number of people eating

11. Catering operating profit = catering operating income-catering operating cost-catering operating expenses-business tax and additional catering profit = catering operating income × (gross margin- Tax rate)-catering operating expenses = (number of seats × number of days in the reporting period × utilization rate of seats × per capita consumption) × (gross profit rate-tax rate)-catering operating expenses

12. Room supplies reserve

A. Amount of room supplies reserve = ∑ (average daily consumption of certain supplies × unit price × days of reserve)

B. Daily average disposable supplies. P > C. Average daily consumption for repeated use = (number of guest rooms × average rental rate × single room equipment)/average use days of single article]

D. Days of storage = days in transit+days of acceptance+days of preparation+days of supply interval+days of insurance coverage

E. Days of supply interval of an article = the most reasonable processing and production batch/ > room occupancy rate = actual number of rooms rented in the calculation period/(number of rooms available for rent × number of days in the calculation period) × 111%

14. Average daily cost of rooms = (total monthly cost of hotels/total area of all rooms available for rent (square meters) ×31)× room area (square meters)

15. Room rental price. Rent price = room cost/(1-gross profit margin)

16. Room turnover rate (room occupancy rate) = rooms rented during the calculation period/(all rooms available for rent × calculation period days) × 111% = room operating income during the calculation period/(all rooms available for rent × calculation period days) × 111%

17. Turnover rate (times) = number of passengers received during the calculation period/number of beds actually available

B. Bed turnover rate (days) = (number of beds actually available × number of days in the calculation period)/number of times of tourists received during the calculation period

18. Calculation of room prices in tourist hotels A. Average room price = room operating income/number of days of rooms planned to be rented B. Number of rooms planned to be rented = number of rooms available for rent. ×365 days

19. Room operating profit = room rental income-operating expenses-business taxes and surcharges = ∑ (the number of rooms that can be rented in a certain category × the number of days in the calculation period × the occupancy rate × the variable fees between days)-the total amount of room constant fees

21. The total amount of room change fees

A. The total amount of room change fees = the number of rooms × the number of days in the reporting period. Inter-day change fee

B. Inter-day change fee = total room change fee in the reporting period/(number of rooms × number of days in the reporting period × rental rate) 21. Room rental cost

A. Average rental cost per room per day = [average cost × (1-room vacancy rate × change rate)]/room rental rate

B. 22. room rental income rate

room rental income rate = (total actual room rental income during the reporting period/total room rental receivable during the reporting period) × 111% = total actual room rental income during the reporting period/∑ (number of certain rooms × daily room rental of certain rooms × number of days in the reporting period)

23. Total cost and expense of group business of travel agencies = ∑ [(Total cost and expense of group business of a tourist route) Number of tourists per person per day × standard for comprehensive service × travel days)+(number of tourists per tourist line × per capita transportation fee)]+total operating expenses

24. Travel agency group income = ∑ (number of tour groups at a certain level × average daily charge standard × number of stay days in China+inter-city transportation fee)

25. Travel agency groups operate profit travel agency groups. Operating profit = (number of arrivals × average daily charge standard × average stay days)+number of arrivals × per capita transportation expenses-(number of arrivals × average daily appropriation standard × average actual stay days)-transportation expenses-operating expenses-business taxes and surcharges.