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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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