003 Hotel Management P&L.xlsx

	C	D	E	F	G	H	N	P	Q	R	S	W	Z	AA
1
2
3								Gross Profits
4	GRAND INTERNATINAL HOTEL PROFT AND LOSS A/C FOR THE YEAR ENDED ON 31st DECEMBER 2018
5
6	Department	Net Sales	Cost of sales	Dpt. Payroll	Dpt. Expenses	Dpt. Profit	revenue				Cost
7
8	Rooms	1 450 100		271 700	119 900	1 058 500				Costs associated with a particular department
9	Food	871 600	344 500	323 600	67 900	135 600	Rooms			Room replenishment costs		employment cost	other costs
10	Beverages	361 100	113 800	91 300	16 800	139 200	Food			Food material cost		employment cost	other costs
11	MOD	27 200	13 000	4 100	400	9 700	Beverages			Beverage material cost		employment cost	other costs
12							MODs			Material cost for MOD operations		employment cost	other costs
13	Total	2 710 000	471 300	690 700	205 000	1 343 000
14														GP
15	Less: Undistributed expenses						Gross profit (GP)
16	Administration and general				251 100
17	Marketing				67 400				Undistributed expenses (UE)
18	Energy				73 600			mangerial salaries
19	Property operation and maintenanace				105 200			Utility bills
20	Insurance & local tax				130 700			sales and marketing expenses
21	Depreciation				169 700			administration expenses
22	Interest				84 200	881 900
23	Net profit					461 100		Insurance
24								Bank interest						Total UE
25														NP
26	Departmental Profit composition						net profits (NP)
27
28	rooms division depatmental profit	X 100			standard value
29	total gross profit
30
31	1 661 800	x 100	73%		70%
32	2 280 700
33
34
35	324 400	x 100	14%
36	2 280 700
37					30%
38
39	291 400	x 100	12.78%
40	2 280 700
41
42
43	3100	x 100	0.14%
44	2 280 700
45
46
47
48
49
50	Direct Department Expense %
51					standard values
52	Direct Department Expense	X 100
53	net sales revenue of the department
54
55	194 900	x 100	8%		10%
56	2 350 000
57
58
59	125 500	x 100	7%		10%
60	1725 600
61
62
63	31 100	x 100	4.06%		5%
64	764 800
65
66
67	1400	x 100	2.56%		no idea
68	54 600
69
70
71	Composition of total income				standard values
72
73	Rooms salesincome	X 100			50%
74	Total income
75
76
77
78
79	Food sales income	X 100
80	Total income
81
82					50%
83
84	beverage sales income	X 100
85	Total income
86
87
88
89
90
91
92	Food cost and Beverage cost				standard values
93
94	Cost of sales food	X 100			33%
95	food sales income
96
97
98
99
100	Cost of sales of beverage	X 100			25%