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On average, how many rooms must be rented each night in season for the hote
1.
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 room/night in seaso =
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 =
20% x
80% x
20% x
80% x
Revenues
VC
CM
FC
EBT
=
Laba Awal
$ 160,800.00
$ 24,297.00
$ 136,503.00
$ 114,113.00
$ 22,390.00
3.
$
$
10,747.20
11,642.80
=
=
x
x
x
x
20% x
80% x
Weighted Ave
Contribution M
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)
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
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
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 =
2,880 x
2,880 x
$
$
=
=
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
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.
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 =
/
/
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 =
20% x
80% x
20% x
80% x
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
x
x
x
x
=
=
20% x
80% x
4.
Heating Cost
Yearly maintenance cost
5.
Occupancy rate
=
=
=
=
=
=
=
=
Alternatif 2 :
Incremental expenses
Incremental WACM
Break even volume
=
=
=
=
=
=
=
=
Occupancy rate
Alternatif 3 :
Incremental expenses
Incremental WACM
Break even volume
=
=
=
=
=
=
=
=
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.
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
=
=
=
=
$
$
$
$
25,500.00
20,400.00
34,000.00
25,500.00
$ 105,400.00
=
=
=
=
$
$
$
$
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
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 =
$
$
$
2,880 x
2,880 x
$
$
2.36 x
3.37 x
=
=
14.00
34 hari
34 hari
$
=
=
$
$
9,111 /
3.16
1,358.28
7,753.10
2,880
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%
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