,

36/2007.

UDK 338.487 : 338.51

APPLICATION OF MARGINS
AND CALCULATIONS IN HOSPITALITY
*

: , , ,
. , .
.
: , , , .
ABSTRACT: Calculations, prices, margins and normatives of food, drinks and accommodation services are legal obligation in hospitality business. In hospitality business total income
and expenditures are planned with the aim of prot achievement. Prior to prot achievement, presumptions are built according to the prices established on the basis of calculations.
Key words: calculations, prices, margins, hospitality.

,

, ,
, , ,
- .

.
. :
,
* , - , , , 3,
36/2007. 205

()
. - .
- ()
.
- . ( , , , .), . ..
.
:
)
,
) ,
)
.
.
, ( .),
.
().

, .
, . ,
.
. ,
.
.
. ,. , . , , :
I.
+
II.
+ (,, )
III.
+ ( )
IV. ( ).

206 36/2007.

K
:
, , .
:
,
,
.
. , . . ,
, , .

. ,
:
:


, .
.
.

(,,, .). .

.
, : , , , . ,
.
, , ,
,
.
- , . .
( ) . .
36/2007. 207

 1.
Table 1 Example of and final calculationa

I.

II.

13.000.000,00

13.145.000,00

7.700.000,00

7.695.000,00

(-)
(+)

+ 154.000,00
- 25.000,00

101,18
99,94

+ 120.000,00

III.

4.000.000,00

103

4.120.000,00

)
)

2.500.000,00
1.200.000,00

2..375.000,00
1.200.000,00

5.300.000,00

5.459,000,00

+159.000,00

103

)
)
)
)
)
)

1.000.000,00
95.000,00
80.000,00
1.000.000.00
500.000,00
200.000,00

1.000.000,00
102.000,00
88.000.00
90.000,00
500.000,00
250.000,00

+ 20.000,00
+ 7.600,00
+ 8.000,00
- 10.000.00
0
+ 50.000,00

102
108
110
90
100
125

3.325.000,00

3.408.000,00

+ 83.400,00

102,51

- 125.000,00
0

95
100

. . :

()
() . , . ,
. , , , . . ,
. : 1.000 30.000,00
., 30.000,00 :1.000 = 30,00 ./ 1 .

.
.
,
208 36/2007.

 .
.
( )
.

,
.
. , ,
( , .) . ,
:
( , ),
100- ,

.

. . 4. , ( ), , ,
, , .
, . , , 100 %- , , .
365 , . . 200 200 365 = 73.000 .
, , 60%,70%,80%,90% .
:
% a = 100%- 100
, 65700 , 100%- 73000 ,
% a = 65700 73000 100 = 90%
70%,80%,90%
, 60%.
30% 60%, 90% 95%.
,
:
, , , , .
,
( ,, .).
; , .,
, , .

36/2007. 209

 , .
, . ,
.
, . ,
.
.
, , .
:
,.
..............................................................................................30.500.000,00 .,
100%- 200 365 = .........................................73.000
% 80% 365 = ........................................58.400
:
, 30.500.000,00 1
, 58.400 = 522,26
,
(). ,
.
. 50,00
200,00 .
2. :
Table 2 Example: room prices anda planend prenue for one day

50

, .

50

722,26

36.113,00

25

,,,
.

50

672,26

33.613,00

50

50

622,26

31.113,00

25

50

572,26

28.613,00

100%- 200 522,20 = 104.452,00

80%- 160 522,20 = 83.561,80

83.561,80 365 =
30.500.000,00 . .
, :
, , , . ................ 722,26
, , , . ................ 1.344,52
........................................................... 622,26
............................................................1.144,52

210 36/2007.

 3. :
Tabela 3 Example: room categories

II

III

IV

18

16

14

12

.
, , ,.
.
. ,
, .
4. 80% .
Tabela 4 Calculating eqrivalent numbers for one day with 80% occupancy
a

40
.

40

18

720

II

30
.

60

16

960

III

40

40

14

560

IV

50

100

12

1200

100%- = 240 = 3440

80%- = 192 = 2752
=.....25.112.000,00
1 25.112.000,00 : 365 = 68.800,00
:
1 , 68.800,00 1 , 2.752 = 25,00
5. 1
Table 5 Calulating bed price for one day

40

40

25,00

720

18.000,00

450,00

II

30

60

25,00

960

24.000,00

400,00

III

40

40

25,00

560

14.000,00

350,00

IV

50

50

25,00

1200

30.000,00

300,00

36/2007. 211

100%- = 240 = 86.000,00 .

80%- = 192 = 68.800,00 .

: = 25.112.000,00 .. 68.800,00 365 =

25.122.000,00 .
:
1. .............450,00 .
2. ................800,00 .
3. .............350,00 .
4. ................600,00 .

, , . , , .
. , .
. . . .
:
= 100

.
.
.

Tabela 6.
Table 6 Additional calucalations for food

100

24.000,00

10,4

4.784,00

28.784,00

287,00

200

54.000,00

23,5

10.810,00

64.810,00

324.05

300

66.000,00

28,7

13.202,00

79.202,00

264,00

400

86.000,00

37,5

17.204,00

103.204,00

258,00

:
= 24.000 230.000 = 10,4

212 36/2007.

Tabela 7.
Table 7 Calculation for stuffed pepers
.
1.

(20 .)

10

20

2.

1,20

60

72

3.

0,15

16

2,4

4.

0,050

0,40

5.

1,50

10

15

0,02

0,14

6.

7.

110,94

110,94

221,88

22,18

22,50

( ): 10, 2 , 75 .

, . ,
.
:
()
()




,
( )
( ,
, , ,
, ,
. , ,
, , , .
. : ,
.
( ) 36/2007. 213

 . , 100.
:
= ( - ) 100
.
. , , . , , .
, .
,
: . :
, 55.116.000,00 .
19.640.000,00 ., 31.520.000,00 .
:
= (19.640.000 - 9.100.000) 9.100.000 100 = 115,8%
= (31.520.000,00 14.300.000,00) 14.300.000 100 = 120%
, , .

. . .
.

. .

. . , , .
, .
:

.
. , . , .
. 214 36/2007.

 (
).
:
,
.
, . .

.

8. ( )
Table 8 Normative for food ehpenditures in the kitchen

(a la carte)

200-300.

200 .

25-30%

180-200

150

25%

150-180

120

15%

180-200

120

15%

180-200

140

140-160

120

160-180

120

3 . 60

180

120

2 .

160-200

140

10%

( )

160-180

120

20%

2 .

80 .

160

15%

1 .

100

100-120

80

120-150

100

1 1

180-250

120

10%

200-300

200

10%

* : , ,, .
36/2007. 215



. ( ) 1
9.
Table 9 Grilled Chateabriand
..

1.

0,400

2.

0,020

3.

0,010

4.

10. Amerikan
Table 10 Roastet chiken American
..

1.

(
)

0,400

2.

aj

0,006

3.

0,010

4.

0,030

5.

0,030

6.

0,001

. () 10
11.
Table 11 Befcutlet in soause of garlic
..

1.

1,200

2.

0,300

3.

0,100

4.

0,060

5.

0,030

6.

0,020

7.

216 36/2007.


, ,
, , , .
, , .
,
.
, .

,., ,.,,.,,.(1981): . . .
,., ,., ,, , .(1990): .
..
,., ,., ,.(2005): . .
.
, . (2001): . . .
,. (2003): . . .
,. (1995): - . . . .
, ., ,., , .(2004):
( ), , , , .

36/2007. 217