Presentasi Pembelajaran Finance

Summary Operating Statement (For Operators)
Period Of
Current Period
Actual Forecast/Buget Prior Year
Rooms Available:
Rooms Sold:
Occupancy:
ADR:
Rooms RevPAR:
Total RevPAR:
Period Of
Current Period
$ % $ % $
Operating Revenue
Rooms
Food and Beverage
Other Operated Departments
Miscellaneous Income
Total Operatimg Revenue
Departemental Expenses
Rooms
Food and Beverage
Total Departmental Expenses
Total Departmental Profit
Undistributed Operating Expenses
Administrative and General
Information and Telecommunication Systems
Sales and Marketing
Property Operation and Maintenance
Untilities
Total Undistributed Expenses
Gross Operating Profit
Management Fees
Income Before Non-Operatimg Income and Expenses
Non-Operating Income and Expenses
Income
Rent
Property and Other Taxes
Insurance
Other
Total Non-Operating Income and Expenses
Earnings Before Interest, Taxes, Depreciation and Amortization
Replacement Reserve
EBITDA Less Replacement Reserve
or Operators)
Period Of
Year-To-Date
Prior Year Actual Forecast/Buget Prior Year
Period Of
Year-To-Date
% $ % $ % $ %
Summary Operating Statement (For Owner)
Period
Current Period
Actual Forecast/Buget
Rooms Available:
Rooms Sold:
Occupancy:
ADR:
Rooms RevPAR:
Total RevPAR:
Period
Current Period
$ % $ %
Operating Revenue
Rooms
Food and Beverage
Miscellaneous Income
Total Operatimg Revenue 0 0%
Departemental Expenses
Rooms
Food and Beverage
Total Departmental Expenses 0 #DIV/0!
Total Departmental Profit 0
Undistributed Operating Expenses
Information and Telecommunication Systems
Sales and Marketing
Untilities
Total Undistributed Expenses
Gross Operating Profit
Management Fees
Income Before Non-Operatimg Income and Expenses
Non-Operating Income and Expenses
Income
Rent
Insurance
Other
Total Non-Operating Income and Expenses
Earnings Before Interest, Taxes, Depreciation and Amortization
Interest, Depreciation, And Amortization
Interest
Depreciation
Amortization
Total Interest, Depreciation, And Amortization
Income Before Income Taxes
Income Taxes
Net Income
ement (For Owner)
Period Of
ent Period Year-To-Date
Period Of
ent Period Year-To-Date
$ % $ % $ % $ %
FOOD AND BEVERAGE--SCHEDULE 2
Period Of
Current Period
$ % $ % $ %
REVENUE
Food Revenue
Venue Food Revenue
In-Room Dining Food Revenue
Banquet/Conference/Catering Food Revenue
Mini Bar Food Revenue
Other Food Revenue
Total Food Revenue
Beverage Revenue
Venue Beverage Revenue
In-Room Dining Baverage Revenue
Banquet/Conference/Catering Baverage Revenue
Mini Bar Baverage Revenue
Other Beverage Revenue
Total Beverage Revenue
Less: Allowances
Total Food and Beverage Revenue
Other Revenue
Audiovisual
Function Room Rental and Setup Charges
Cover Charges
Surcharges and Service Charges
Miscellaneous Other Revenue
Less: Allowwances
Total Other Revenue
TOTAL REVENUE
Cost Of Sales And Other Revenue
Cost Of Food and Baverage Sales
Cost of Food Sales
Cost of Baverage Sales
Total Cost of Food and Baverage Sales
Cost of Other Revenue
Audiovisual Cost
Miscellaneous Cost
Total Cost of Other Revenue
Total Cost Of Sales And Other Revenue
GROSS PROFIT
EXPENSES
Labor Cost and Related Expenses, Salaries, Wages,
Service Charges, Contracted Labor and Bonuses
Salaries and Wages
Management
Services
Kitchen
Non-Management
Banquet/Conference/Catering Service
Kitchen
Venues
Sub-Total : Salaries and wages
Services Charge Distribution
Contracted, Leased and Outsourced Labor
Bonuses and Incentive
Total Salaries, Wages, Service Charges, Contracted
Labor and Bonuses
Payroll-Related Expenses
Payroll Taxes
Supplemental Pay
Employee Benefits
Total Payroll Related Expenses
Other Expenses
Banquet Expenses
China
Cleaning Supplies
Cluster Services
Commissions
Complimentary Service and Gifts
Contract Services
Corporate Office Reimbursables
Decorations
Dishwashing Supplies
Dues and Subcriptions
Entertainment-In House
Equipment Rental
Flatware
Glassware
Ice
Kitchen Fule
Kitchen Smallwares
Laundry and Dry Cleaning
Licenses and Permits
Linen
Management Fees
Menus and Beverage Lists
Miscellaneous
Music and Entertainment
Operating Supplies
Paper and Plastics
Postage and Overnight Delivery Charges
Printing and Stationery
Reservation
Royalty Fees
Training
Travel-Meals and Entertainment
Travel-Other
Uniform Cost
Uniform Laundry
Untensils
Total Other Expenses
TOTAL EXPENSES
DEPARTEMENT PROFIT
HEDULE 2
Period Of
Year-To-Date
$ % $ % $ %
ROOMS--SCHEDULE 1
Period Of
Current Period Year-To-Date
Actual Forecast/Buget Prior Year Actual Forecast/Buget Prior Year
$ % $ % $ % $ % $ % $ %
REVENUE
Transient Rooms Revenue
Retail
Discount
Negotiated
Qualifed
Wholesale
Total Transient Rooms Revenue
Group Rooms Revenue
Corporate
Association/Convention
Government
Tour/Wholesalers
SMERF
Total Group Rooms Revenue
Contract Rooms Revenue
Other Rooms Revenue
Less: Allowances
TOTAL ROOM REVENUE
EXPENSES
Salaries and Wages
Management
Non-Management
Complimentary F&B
Front Office
Guest Services
Housekeeping
Laundry
Reservations
Transportation
Sub-Total: Salaries and Wages
Services Change Distribution
Contracted, Leased and Outsourced Labor
Bonuses and Incentives
Total Salaries, Wages, Services Charges, Contracted Labor
and Bonuses
Payroll Taxes
Supplemental Pay
Employee Benefits
Total Payroll-Related Expenses
Total labor Costs and Related Expenses
Other Expenses
Cleanning Supplies
Cluster Services
Commissions
Commissons and Fees-Groups
Complimentary Food and Beverage
Complimentary In-Room/Media Entertainment
Complimentary Services and Gifts
Contract Services
Corporated Office Reimbursables
Decorations
Dues and Subscriptions
Entertainment-In-House
Equipment Rental
Guest Relocation
Guest Supplies
Guest Transportation
Linen
Miscellaneous
Operating Supplies
Reservations
Royalty Feed
Training
Travel-Meal and Entertainment
Travel-Other
Uniform Costs
Uniform Laundry
TOTAL EXPENSES
DEPARTMENTAL PROFIT
OTHER OPERATED DEPARTEMENT-SCHEDULE
Period Of
Current Period
$ % $ % $ %
Departement Revenue
Other Operated Departement 1
------
Other Operated Departement X
Minor Operated Departement
Total Departement Revenue
Departement Expenses ₁
------
Total Departement Expenses
Departement Profit
------
Total Departement Profit
TOTAL OTHER OPERATED DEPARTEMENT PROFIT

NT-SCHEDULE 3
Period Of
Year-To-Date
$ % $ % $ %
HEALTH CLUB/SPA--SCHEDULE 3-2
Period Of
Current Period
$ % $ % $ %
REVENUE
Massage and Body Treatment Revenue
Skin Care Revenue
Hair Care Revenue
Nail Care Revenue
Fitness Revenue
Healty and Wellness Revenue
Membership Fee Revenue
Retail Revenue
Other Revenue
Less: Allowances
TOTAL HEALTH CLUB/SP REVENUE
COST OF SALES
GROSS PROFIT
EXPENSES
Labor Costs and Related Expense Charge,
Contracted Labor and Bonuses
Salaries and Wages
Management
Non-Management
Attendant/Housekeeping
Fitness
Reception/Retail
Therapist/Technicians
Service Charge Distribution
Contraced, Leased and Outsourced Labor
Total Salaries, Wages, Services Charges,
Payroll Taxes
Supplemental Pay
Employee Benefits
Other Expenses
Ambience
Athletic Supplies
Cleaning Supplies
Cluster Services
Contract Services
Decorations
Equipment Rental
Health and Beauty Products
Linen
Management Fees
Miscellaneous
Operating Supplies
Reservations
Royalty Fees
Swimming Pool
Training
Travel-Other
Uniform Cost
Uniform Laundry
TOTAL EXPENSES
DEPERTEMENTAL PROFIT
EDULE 3-2
Period Of
Year-To-Date
$ % $ % $ %
MINOR OPERATED DEPARTEMENT-SUB- SCHE
Period
Current Period
$ % $ % $
Departement Revenue
Minor Operated Departement 1
------
Minor Operated Departement X
Less : Allowances
Total Departement Revenue
Departement Expenses ₁
------
Total Minor Operated Departement Expenses
Departement Profit
------
Total Minor Operated Departement Profit
TOTAL OTHER OPERATED DEPARTEMENT PROFIT

ENT-SUB- SCHEDULE 3-XX
Period Of
Year-To-Date
% $ % $ % $ %
OTHER OPERATED DEPARTEMENT--SCHEDULE 3-X (Ge
Period Of
Current Period
$ % $ % $ %
Revenue
Revenue
Less: Allowances
Total (Schedule Name) Revenue
Cost Of Sales
Gross Profit
Expenses
Salaries and Wages
Management
Non-Management
Total Salaries, Wages, Services Charges,
Payroll Taxes
Supplemental Pay
Employee Benefits
Total Labor Cost and Related Expenses
Other Expenses
Cleaning Supplies
Cluster Service
Contract Services
Decorations
Equipment Rental
Linen
Management Fees
Miscellaneous
Operating Supplies
(Other Detailed Expenses as Warranted)
Royalty Fees
Training
Travel-Other
Uniform Cost
Uniform Laundry
TOTAL EXPENSES
SCHEDULE 3-X (Generic)
Period Of
Year-To-Date
$ % $ % $ %
PARKING--SCHEDULE 3-3
Period Of
Current Period Ye
Actual Forecast/Buget Prior Year Actual
$ % $ % $ % $
Revenue
Self-Parking Revenue
Valet Parking Revenue
Other Revenue
Less: Allowances
Total Parking Revenue
Cost Of Sales
Gross Profit
Expenses
Salaries and Wages
Management
Non-Management
Bonuses
Total and Incentive
Salaries, Wages, Services Charges,
Payroll Taxes
Supplemental Pay
Employee Benefits
Other Expenses
Cleaning Supplies
Cluster Service
Contract Services
Decorations
Equipment Rental
Management Fees
Miscellaneous
Operating Supplies
Rent
Royalty Fees
Training
Travel-Other
Uniform Cost
Uniform Laundry
TOTAL EXPENSES
3
eriod Of
Year-To-Date
% $ % $ %
MISCELLANEOUS INCOME- SCHED
Current Period
$ % $ %
Attrition Fees
Cancellation Fees
Cash Discounts Earned
Commissions
Guest-Related Foreign Currency Transaction Gains(Losses)
Guest-Laundry and Dry Cleaning
Interest Income
Net Revenue form Renting Mixed-Ownership Units
Other Breakage
Package Breakage
Proceeds from Bussiness Interruption Insurance
Resort Fees
Space Rental and Concessions
Other
TOTAL MISCELLANEOUS INCOME
NCOME- SCHEDULE 4
Period Of
Period Year-To-Date
$ % $ % $ % $ %
ADMINISTRATIVE AND GENERAL--SCHEDULE
Period Of
Current Period
$ % $ % $
Expenses
Labor Cost and Related Expenses, Salaries, Wages, Service
Charges, Contracted Labor and Bonuses
Salaries and Wages
Management
Non-Management
Acconting
General Support
Human Resources
Purchasing/Receiving
Security
Total Salaries, Wages, Service Charges, Contracted Labor and
Bonuses
Payroll Taxes
Supplemental Pay
Employee Benefits
Other Expenses
Audit Charges
Bank Charges
Cash Overages and Shortages
Centralized Acconting Charges
Cluster Service
Contract Services
Decorations
Donations
Equipment Rental
Human Resources
Legal Services
Loss and Damage
Miscellaneous
Non-Guest-Related Foreign Currency Transaction Gains(Losses)
Operating Supplies
Payroll Processing
Profesional Fees
Provision for Doubtful Accounts
Security
Settlement Costs
Staff Transportation
Training
Travel-Other
Uniform Cost
Uniform Laundry
TOTAL EXPENSES
AL--SCHEDULE 5
Period Of
Year-To-Date
% $ % $ % $ %
INFORMATION AND TELECOMMUNICATION SYSTEMS--SC
Period Of
Current Period
$ % $ % $ %
Expenses
Salaries and Wages
Management
Non-Management
Information Technology
Telecommunications
Total Salaries, Wages, Service Charges, Contracted Labor
and Bonuses
Payroll Taxes
Supplemental Pay
Employee Benefits
Cost Of Services
Cost of Cell Phones
Cost of Internet Services
Cost of Local Calls
Cost of Long Distance Calls
Other Cost of Services
Total Cost of Services
System Expenses
Centralized Information System Charges
Energy Management
Food and Beverage
Golf
Hardware
Health Club/Spa
Human Resources
Information Security
Information System
Other
Parking
Rooms
Sales and Marketing
Telecommunication
Total System Expenses
Other Expenses
Cluster Service
Contract Services
Equipment Rental
Miscellaneous
Operating Supplies
Other Equipment
System Storage and Optimization
Training
Travel-Other
Uniform Cost
Uniform Laundry
TOTAL EXPENSES
SYSTEMS--SCHEDULE 5
Period Of
Year-To-Date
$ % $ % $ %
SALES AND MARKETING--SCHEDULE 7
Period Of
Current Period
$ % $ % $ %
Expenses
Salaries and Wages
Management
Non-Management
Acconting
General Support
Human Resources
Purchasing/Receiving
Security
Total Salaries, Wages, Service Charges, Contracted
Labor and Bonuses
Payroll Taxes
Supplemental Pay
Employee Benefits
Other Expenses
Agency Fees
Cluster Services
Collateral Material
Complimentary Services and Gifts
Contract Services
Decorations
Direct Mall
Equipment Rental
Familiarization Trips
Franchise and Affiliation Marketing
Franchise and Affiliation Fees-Royalties
In- House Graphics
Loyalty Programs
Media
Miscellaneous
Operating Supplies
Outside Sales Representation
Outside Services Market Research
Outside Signage
Photography
Promotion
Trade Show
Training
Travel-Other
Uniform Cost
Uniform Laundry
Webside
TOTAL EXPENSES
HEDULE 7
Period Of
Year-To-Date
$ % $ % $ %
PROPERTY OPERATION AND MAINTENANCE--SCHED
Period Of
Current Period
$ % $ % $
Expenses
Salaries and Wages
Management
Non-Management
and Bonuses
Payroll Taxes
Supplemental Pay
Employee Benefits
Other Expenses
Building
Cluster Services
Contract Services
Electrical and Mechanical Equipment
Elvators and Escalator
Engineering Supplies
Equipment Rental
Floor Covering
Furniture Equipment
Grounds Maintenance and Landscaping
Heating,Ventilation, and Air Conditioning Equipment
Kitchen Equipment
Laundry Equipment
Life/Safety
Light Blubs
Miscellaneous
Operating Supplies
Painting and Wallcovering
Plumbing
Swimming Pool
Training
Travel-Other
Uniform Cost
Uniform Laundry
Vehicle Repair
Waste Removal
TOTAL EXPENSES
TENANCE--SCHEDULE 8
Period Of
Year-To-Date
% $ % $ % $ %
UTILITIES- SCHEDULE 9
Period Of
Actual Forecast/Buget Prior Year Actual Forecast/Buget
$ % $ % $ % $ % $
Utilities
Electricity
Gas
Oil
Water/Sewer
Steam
Chilled Water
Other Fuels
Contract Services
TOTAL EXPENSES
Year-To-Date
Forecast/Buget Prior Year
% $ %
MANAGEMENT FEES- SCHEDULE 10
Period Of
$ % $ % $ % $ %
Management Fees
Base Fee
Incentive Fee
TOTAL MANAGEMENT FEES
E 10
Year-To-Date
Forecast/Buget Prior Year
$ % $ %
NON-OPERATING INCOME AND EXPENSES--SCHEDUL
Period Of
Current Period
$ % $ % $ %
Income
Cost Recovery Income
Interest Income
Other Income
Total Income
Rent
Land and Buildings
Other Property and Equipment
Total Rent
Business and Occupation Taxes
Other Taxes and Assesment
Personal Property Taxes
Real Estate Taxes
Total Property and Other Taxes
Insurance
Building and Contents
Liability
Deductible
Total Insurance
Other
Cost Recovery Expence
Gain/Loss on Fixed Assets
Owner Expenses
Unrealized Foreign Exchange Gains Of Losses
Total Other
TOTAL NON-OPERATING INCOME AND EXPENSES
NSES--SCHEDULE 11
Period Of
Year-To-Date
$ % $ % $ %
HOUSE LAUNDRY--SCHEDULE 12
Period Of
Current Period
$ % $ % $ %
Expenses
Salaries and Wages
Management
Non-Management
and Bonuses
Payroll Taxes
Supplemental Pay
Employee Benefits
Other Expenses
Cleaning Supplies
Contract Services
Decorations
Equipment Rental
licenses amd Permits
Miscellaneous
Operating Supplies
Training
Travel-Other
Uniform Cost
Uniform Laundry
Total Expenses
Credits
Cost Of Guest and Outside Laundry
Concessionaires Laundry
Cost Of House Laundry
Allocations
Allocations to Rooms
Allocations to Food and Beverage
Allocations to Departement 1
-------
Allocations to Departement X
Total Allocations
NET RECOVERY
ULE 12
Period Of
Year-To-Date
$ % $ % $ %
STAFF DINING--SCHEDULE 13
Period Of
Current Period
$ % $ % $ %
Expenses
Cost Of Food
Salaries and Wages
Management
Non-Management
Kitchen
Service
and Bonuses
Payroll Taxes
Supplemental Pay
Employee Benefits
Other Expenses
China
Cleaning Supplies
Contract Services
Decorations
Dishwashing Supplies
Dues and Subcriptions
Equipment Rental
Flatware
Glassware
Ice
Kitchen Fuel
Kitchen Smallwares
Linen
Miscellaneous
Operating Supplies
Paper and Plastics
Training
Travel-Other
Uniform Cost
Uniform Laundry
Untensils
Total Expenses
Net Revenue
Cost Of Staff Dinning
Allocations
Allocations to Rooms
Allocations to Food and Beverage
-------
Allocations to Departement X
Total Allocations
NET RECOVERY
LE 13
Period Of
Year-To-Date
$ % $ % $ %
PAYROLL-RELATED EXPENSES--SCHEDULE 14
Period Of
Current Period Year-T
$ % $ % $ % $
Payroll Taxes
National Disability Insurance
National Medical Insurance
National Retirement Contribution
National Unemployment Insurance
State Disability Insurance
State Medical Insurance
State Retriement Contribution
State Unemployment Insurance
Total Payroll Taxes
Supplemental Pay
Other Pay
Child Care
Contributory Savings Plan
Dental Insurance
Disability Insurance
Expat Benefits
Group Life Insurance
Health Insurance
Housing and Educational
Meals
Miscellaneous
Nonunion Insurance
Nonunion Pension
Profit Sharing
Public Subsidized Transportation
Stock Benefits
Stock Options
Union Insurance
Union Other
Union Pension
Workers' Compensation Insurance
Total Employee Benefits
TOTAL PAYROLL-RELETED EXPENSES
CHEDULE 14
eriod Of
Year-To-Date
% $ % $ %

Presentasi Pembelajaran Finance

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Summary Operating Statement (For Operators)

TOTAL OTHER OPERATED DEPARTEMENT PROFIT

TOTAL OTHER OPERATED DEPARTEMENT PROFIT

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