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1.

On average, how many rooms must be rented each night in season for the hote

1.

In season = 120 hari (berdasarkan informasi pada paragraf pertama)


The East Wing =
120 hari
x
50 kamar =
The West Wing =
120 hari
x
30 kamar =
The average occupancy rate =
80% x
Single Room =
20% x
Double Room =
80% x

9,600 kamar
7,680 kamar
7,680 kamar

=
=
=

Salaries
Manager
Manager's Wife
Desk Clerk
Maids (four)
Payroll and Taxes & Fringe Benefits
Depreciation
Property Taxes
Insurance
Repairs & Maintenance
Cleaning and Supplies
Utilities :
Telephone
12 x
4 x
Electricity

$ 6,360.00 -

$
$

50.00
240.00

=
=

1,560.00

$
$
$
$

2.36
2.36
3.37
3.37

=
=
=
=

Linen service
Interest on Mortgage
Miscellaneous Expense
TOTAL
Contribution Margin
Single
East
West
Double
East
West

$
$
$
$

15.00
20.00
20.00
25.00

BREAK EVEN VOLUME

=
=
Break even room/night in seaso =

2.

TOTAL FIXED COST /


114,113
6,443

/
/

Dengan ratio single : double adalah 1 ; 4 , dan ratio timur : barat adalah 5 : 3, m
Revenue untuk on season (17 minggu x hari Sabtu dan Minggu) =
Single
East
$
15.00
x
50 unit
x
West
$
20.00
x
30 unit
x
Double
East
$
20.00
x
50 unit
x
West
$
25.00
x
30 unit
x

Jika occupancy turun menjadi 72 kamar, dan harga kamar masing-masing naik $
Perhitungan revenue setelah terjadi perubahan occupied room
Revenue untuk on season (17 minggu x hari Sabtu dan Minggu) =
Single
East
$
20.00 x 50/80 * 72 kamar
x
West
$
25.00 x 30/80 * 72 kamar
x
Double
East
$
25.00 x 50/80 * 72 kamar
x
West
$
30.00 x 30/80 * 72 kamar
x
Incremental Revenues =

Variable Cost ketika Occupancy = 80 kamar


Single
=
Double
=

20% x
80% x

Variable Cost ketika Occupancy = 72 kamar


Single
=
Double
=

20% x
80% x

Incremental Variable Cost

Revenues
VC
CM
FC
EBT

=
Laba Awal
$ 160,800.00
$ 24,297.00
$ 136,503.00
$ 114,113.00
$ 22,390.00

Income Tax 48%


Net Profit

3.

$
$

10,747.20
11,642.80

Revenue saat off season


West Wing
30 kamar
Occupied room
40%
Maka, revenue masing-masing kamar adalah sebagai berikut :
Single
=
20%
Double
=
80%

Variable Cost ketika off season


Single
Double

=
=

x
x
x
x

20% x
80% x

Weighted Ave

Contribution M

season for the hotel to breakeven?

ertama)
6,000 kamar
3,600 kamar
9,600
7,680 kamar
1,536 kamar
6,144 kamar
COSTS
Fixed

VC/room/day
Variable

Single

$ 15,000.00
$ 2,400.00
$ 2,880.00
$ 7,200.00
$
$
$
$
$
$

$
$

27,480.00
5,496.00
30,000.00
4,000.00
3,000.00
17,204.00
1,920.00

0.25

4,800.00

13,920.00

$
$

3,657.00
24,297.00

$
$
$
$
$
$

0.63
1.01
0.48
2.36

600.00
960.00
$

1,560.00

$
21,716.00
$
3,657.00
$ 114,113.00

$
$
$
$

12.64
17.64
16.63
21.63

Occupied Room
50
30
50
30

(sales mix)
/
80
/
80
/
80
/
80

x
x
x
x

1,536
1,536
6,144
6,144

WACM
$
17.71 =
120 hari
=

6,443 kamar
54 kamar (rounded)

arat adalah 5 : 3, maka :

n Minggu) =
34 hari
34 hari
34 hari
34 hari

=
=
=
=

$
$
$
$

25,500.00
20,400.00
34,000.00
25,500.00
$ 105,400.00

asing-masing naik $5,

n Minggu) =
34 hari
34 hari
34 hari
34 hari

=
=
=
=

$
$
$
$

30,600.00
22,950.00
38,250.00
27,540.00
$ 119,340.00
$ 13,940.00

80 kamar
80 kamar

x
x

$
$

2.36 x
3.37 x

34 hari
34 hari

=
=

$ 1,282.82
$ 7,322.37

72 kamar
72 kamar

x
x

$
$

2.36 x
3.37 x

34 hari
34 hari

=
=

$ 1,154.53
$ 6,590.14

Laba setelah Koreksi


160,800 +
13,940.00 =
24,297 860.52 =

174,740.00
23,436.48
151,303.52
114,113
37,191

17,851
19,339

240 hari
=
7,200 =
2,880 x
2,880 x

7,200 kamar
2,880 kamar
$
$

10.00 =
15.00 =

Weighted Average Revenue

2,880 x
2,880 x

$
$

Weighted Average Variable Cost

Contribution Margin per room

=
=

2.36 x
3.37 x
=
=

$
$
$
$

5,760.00 kamar
34,560.00 kamar
40,320.00
40,320 /
14.00

34 hari
34 hari

=
=
9,111 /
3.16

2,880

$ 1,358.28
$ 7,753.10
2,880

= Weighted Average Revenue


Weighted Average Variable Cost
= $
10.84

VC/room/day
Double

=
=
=
=

0.25

$
$
$
$
$
$

0.63
2.01
0.48
3.37

960
576
3,840
2,304

=
=
=
=

12.50%
7.50%
50%
30%

WACM
$
1.58
$
1.32
$
8.32
$
6.49

7,680

$ 8,605.19

$ 7,744.67
$
860.52

$ 17.71

ble Cost

$ 9,111.38

1.

On average, how many rooms must be rented each night in season for the hote

1.

In season = 120 hari (berdasarkan informasi pada paragraf pertama)


The East Wing =
120 hari
x
50 kamar
=
The West Wing =
120 hari
x
30 kamar
=
The average occupancy rate =
80% x
Single Room =
20% x
Double Room =
80% x

9,600 kamar
7,680 kamar
7,680 kamar

=
=
=

Salaries
Manager
Manager's Wife
Desk Clerk
Maids (four)
Payroll and Taxes & Fringe Benefits
Depreciation
Property Taxes
Insurance
Repairs & Maintenance
Cleaning and Supplies
Utilities :
Telephone
12 x
4 x
Electricity

$ 6,360.00 -

$
$

50.00
240.00

=
=

1,560.00

$
$
$
$

2.36
2.36
3.37
3.37

=
=
=
=

Linen service
Interest on Mortgage
Miscellaneous Expense
TOTAL
Contribution Margin
Single
East
West
Double
East
West
BREAK EVEN VOLUME

$
$
$
$

15.00
20.00
20.00
25.00

=
=
Break even room/night in seaso =

TOTAL FIXED COST /


114,113
6,443

/
/

2.

Dengan ratio single : double adalah 1 ; 4 , dan ratio timur : barat adalah 5 : 3, m
Revenue untuk on season (17 minggu x hari Sabtu dan Minggu) =
Single
East
$
15.00
x
50 unit
x
West
$
20.00
x
30 unit
x
Double
East
$
20.00
x
50 unit
x
West
$
25.00
x
30 unit
x

Jika occupancy turun menjadi 72 kamar, dan harga kamar masing-masing naik $
Perhitungan revenue setelah terjadi perubahan occupied room
Revenue untuk on season (17 minggu x hari Sabtu dan Minggu) =
Single
East
$
20.00 x 50/80 * 72 kamar
x
West
$
25.00 x 30/80 * 72 kamar
x
Double
East
$
25.00 x 50/80 * 72 kamar
x
West
$
30.00 x 30/80 * 72 kamar
x
Incremental Revenues =

Variable Cost ketika Occupancy = 80 kamar


Single
=
Double
=

20% x
80% x

Variable Cost ketika Occupancy = 72 kamar


Single
=
Double
=

20% x
80% x

Incremental Variable Cost

Revenues
VC
CM
FC
EBT
Income Tax 48%
Net Profit

3.

=
Laba Awal
$ 160,800.00
$ 24,297.00
$ 136,503.00
$ 114,113.00
$ 22,390.00
$ 10,747.20
$ 11,642.80

Revenue saat off season


West Wing
30 kamar
Occupied room
40%
Maka, revenue masing-masing kamar adalah sebagai berikut :
Single
=
20%
Double
=
80%

x
x
x
x

Variable Cost ketika off season


Single
Double

=
=

20% x
80% x

Weighted Average Variable

Contribution Margin per ro

4.

Total biaya tambahan yang harus ditanggung oleh masing-masing alter


Alternatif 1 : Tetap beroperasi selama off season
Dengan perkiraan hotel akan terisi antara 2
maka daftar biaya tambahan yang harus dit
Repair and maintenance
Insurance
Salaries
Mrs. Kacheck
Maids
Payroll Tax and Fringe Benefit
Utilities
Telephone
40% x
Electricity
1/4 x
Advertising expense
Total incremental cost

Alternatif 2 : Tetap beroperasi selama off season


Bila Skyview Manor memutuskan untuk mem
Total Incremental Cost from Alternatif 1
Depreciation
40,000 /
Lifeguard
3 bulan
x
Insurance and Taxes
Yearly maintenance cost

Alternatif 3 : Tetap beroperasi selama off season


Bila Skyview Manor memutuskan untuk mem
Total Incremental Cost from Alternatif 1
Depreciation
40,000 /
Lifeguard
12 bulan x
Insurance and Taxes

Heating Cost
Yearly maintenance cost

5.

The occupancy rate for each alternative :


Alternatif 1 :
Incremental expenses
Incremental WACM
Break even volume
Break even volume per day

Occupancy rate

=
=
=
=
=
=
=
=

Alternatif 2 :
Incremental expenses
Incremental WACM
Break even volume

=
=
=

Break even volume per day

=
=
=
=
=

Occupancy rate

Alternatif 3 :
Incremental expenses
Incremental WACM
Break even volume

=
=
=

Break even volume per day

=
=
=
=
=

Occupancy rate

6.

Berdasarkan hasil perhitungan pada nomor 4 dan 5 di atas, dapat kamis simpul
alternatif 1 karena total additional costs dan occupancy rate-nya paling rendah,
(untuk mengurangi kerugian yang harus ditanggung bila hanya beroperasi pada
Dan kami tidak menyarankan untuk membuat kolam renang, baik yang terbuka
tahunan yang harus ditanggung, dan besarnya investasi yang harus dikeluarkan

7.

Tingkat Profitabilitas Hotel

Untuk menghitung profitabilitas hotel, kami gunakan

eason for the hotel to breakeven?

6,000 kamar
3,600 kamar
9,600
7,680 kamar
1,536 kamar
6,144 kamar
COSTS
Fixed

VC/room/day
Variable

Single

$ 15,000.00
$ 2,400.00
$ 2,880.00
$ 7,200.00
$
$
$
$
$
$
$
$

27,480.00
5,496.00
30,000.00
4,000.00
3,000.00
17,204.00
1,920.00

0.25

4,800.00

13,920.00

$
$

3,657.00
24,297.00

$
$
$
$
$
$

0.63
1.01
0.48
2.36

600.00
960.00
$

1,560.00

$
21,716.00
$
3,657.00
$ 114,113.00

$
$
$
$

12.64
17.64
16.63
21.63

WACM
$
17.71 =
120 hari
=

Occupied Room
50
30
50
30

(sales mix)
/
80
/
80
/
80
/
80

6,443 kamar
54 kamar (rounded)

x
x
x
x

1,536
1,536
6,144
6,144

rat adalah 5 : 3, maka :


Minggu) =
34 hari
34 hari
34 hari
34 hari

=
=
=
=

$
$
$
$

25,500.00
20,400.00
34,000.00
25,500.00
$ 105,400.00

sing-masing naik $5,


Minggu) =
34 hari
34 hari
34 hari
34 hari

=
=
=
=

$
$
$
$

30,600.00
22,950.00
38,250.00
27,540.00
$ 119,340.00
$ 13,940.00

80 kamar
80 kamar

x
x

$
$

2.36 x
3.37 x

34 hari
34 hari

=
=

$
$

1,282.82
7,322.37

72 kamar
72 kamar

x
x

$
$

2.36 x
3.37 x

34 hari
34 hari

=
=

$
$

1,154.53
6,590.14

5,760.00 kamar
34,560.00 kamar
40,320.00
40,320 /

2,880

Laba setelah Koreksi


160,800 +
13,940.00 =
24,297 860.52 =

240 hari
=
7,200 =
2,880 x
2,880 x

174,740.00
23,436.48
151,303.52
114,113
37,191
17,851
19,339

7,200 kamar
2,880 kamar
$
$

10.00 =
15.00 =

Weighted Average Revenue

$
$
$

2,880 x
2,880 x

$
$

2.36 x
3.37 x

Average Variable Cost

=
=

ution Margin per room

14.00

34 hari
34 hari
$

=
=

$
$

9,111 /
3.16

1,358.28
7,753.10
2,880

= Weighted Average Revenue


Weighted Average Variable Cost
= $
10.84

ing-masing alternatif adalah sebagai berikut :


off season
kan terisi antara 20% sampai dengan 40%, dan ratio single:double adalah 2:8,
han yang harus ditanggung hotel adalah sebagai berikut :
$ 2,000.00
$
500.00
35 minggu
x
4 maids
x
20% x

30 kamar

x
3/8 x

5days
x
240 days
x
$
3,500.00 +

$
$
$

8
8
8
8

$
$
$
$

bulan
bulan
bulan
bulan

x
x
x
x

20 =
15 =
14,400.00 =
50
3.00
4,800.00
500.00

=
=
=
=

$
$

3,500
14,400
3,580

$
400
$
288
$ 3,600.00
$ 4,000.00
$ 32,268.00

off season
(with not covered swimming pool)
utuskan untuk membuat kolam renang terbuka, maka biaya tambahannya sbb :
m Alternatif 1
= $
32,268.00
5tahun
= $
8,000.00
$
400.00 = $
1,200.00
= $
1,200.00
= $
1,800.00
$
44,468.00

off season
(with covered swimming pool)
utuskan untuk membuat kolam renang tertutup, maka biaya tambahannya sbb :
m Alternatif 1
= $
32,268.00
5tahun
= $
8,000.00
$
400.00 = $
4,800.00
= $
1,200.00

= $
= $
$

1,000.00
1,800.00
49,068.00

$ 32,268.00
$
10.84
Incremental expenses
Incremental WACM
Break even volume
/ 240 days
2,978 / 240 days
12.41 room/day
12.41 / 30 rooms x 100%
41.36%

2,978

4,104

4,528

$ 44,468.00
$
10.84
Incremental expenses
Incremental WACM
Break even volume
/ 240 days
4,104 / 240 days
17.10 room/day
17.10 / 30 rooms x 100%
56.99%

$ 49,068.00
$
10.84
Incremental expenses
Incremental WACM
Break even volume
/ 240 days
4,528 / 240 days
18.87 room/day
18.87 / 30 rooms x 100%
62.89%

apat kamis simpulkan bahwa sebaiknya Skyview Manor memilih


nya paling rendah, dan tujuan awal Skyview Manor
a beroperasi pada on season saja) telah tercapai.
baik yang terbuka maupun tertutup, karena tingginya biaya
harus dikeluarkan.

VC/room/day
Double

=
=
=
=

0.25

$
$
$
$
$
$

0.63
2.01
0.48
3.37

960
576
3,840
2,304
7,680

=
=
=
=

12.50%
7.50%
50%
30%

WACM
$
1.58
$
1.32
$
8.32
$
6.49
$ 17.71

$ 8,605.19

$ 7,744.67
$
860.52

$ 9,111.38

units