263928948-Jawaban-Skyview-Manor-Case.doc

# 263928948-Jawaban-Skyview-Manor-Case.doc - JAWABAN SKYVIEW...

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JAWABAN SKYVIEW MANOR CASE Skyview Manor 1. Rata-rata, berapa banyak kamar yang harus menyewa setiap malam di musim untuk hotel untuk impas? Total Biaya Variabel Kebutuhan pembersihan \$ 1.920 Linen Layanan \$ 13.920 ½ Beban Miscellaneous \$ 3.657 \$ 19.497 Biaya variabel per malam Room = \$ 19.497 / 7680 (\$ 120 • 80 • 80%) = \$ 2,54 Pendapatan per kamar = \$ 160.000 / 7680 = \$ 20,94 Kontribusi Margin per kamar = Pendapatan Per Room - Biaya Variabel per kamar = \$ 20,94 - \$ 2,54 = \$ 18,40 Biaya Tetap = Total Biaya - Biaya Variabel = \$ 138.410 - \$ 19.497 = \$ 118.913 Impas = Biaya Tetap / Contribution Margin per kamar = \$ 118.913 / \$ 18,40 = 6.463 Malam Impas dalam Kamar = 6.463 / 120 ≈ 55 kamar (68% Hunian)

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2. Hotel ini penuh pada akhir pekan di musim ski. Jika semua tarif kamar yang mengumpulkan \$ 5 pada malam akhir pekan, tapi hunian turun menjadi 72 kamar bukannya 80, apa keuntungan direvisi sebelum pajak untuk tahun ini, per Exhibit 1? Kontribusi Margin Hilang 8 kamar • 34 malam akhir pekan (120 • 2/7 = 34) • \$ 18,40 = \$ 5.005 Ditambahkan Kontribusi Margin 72 kamar • 34 malam • \$ 5 = \$ 12.240 Perubahan Bersih \$ 12.240 - \$ 5.005 = \$ 7.235 peningkatan laba (sebelum pajak) Breakeven Lost Rooms per malam \$ 18,40 X = (80 - X) • \$ 5
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• Fall '17
• TimothyAJudge

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