Cost volume profit analysis.
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A financial statement that summarizes the revenues, costs and expenses incurred during a specific period of time - usually a fiscal quarter or year. These records provide information that shows the ability of a company to generate profit by increasing revenue and reducing costs. The P&L statement is also known as a "statement of profit and loss", an "income statement" or an "income and expense statement".
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Cost volume profit analysis.
- 1. & My Guru BY: SINDY CARELA
- 2. Cost volume profit analysis Concept Rest # 1 % Rest # 2 % Food & beverage income 1,316,000 100 660,000 100 Food cost 600,000 45.5 280,000 42.4 Beverage cost 120,000 9.10 111,000 16.8 Fixed salaries 35,000 2.65 19,000 2.87 Variable salaries 22,000 1.66 9,000 1.35 Fixed costs 77,000 5.81 30,000 4.50 Variable costs 280,000 18.8 100,000 15.0
- 3. FORMULA 1. PROFIT= F&B INCOME – TOTAL COST 2. CONTRIBUTION MARGIN= PROFIT- TOTAL VARIABLE COST 3. PRIME COST= F&B COST + VARIABLE SALARIES 4. PROFIT PERCENTAGE=(PROFIT)(100)/TOTAL INCOME 5. CONSTRIBUTION RATE= ( CONTRIBUTION MARGIN)(100)/TOTAL INCOME
- 4. RESTAUTANT #1 ? Profit 1,315,000-1,134,000=182,000 Vc= 600,000+120,000+280,000=1,022,000 ? Constribution margin 182,000-1,022,000=840,000 ? Prime cost F&b cost 600,000+120,000=720,000 720,000+22,000=742,000 ? Profit percentage (182,000)(100)/1,316,000=13.83 ? Contribution rate (840,000)(100)/ 1,316,000=-63.83
- 5. RESTAURANT # 2 ? Profit 660,000-549,000=111,000 Vc= 280,000+111,000+9,000+100,000=500,000 ? Constribution margin 111,000-500,000= -389,000 ? Prime cost F&b cost 280,000+111,000=391,000 391,000+9,000=400,000 ? Profit percentage (111,000)(100)/660,000=16.8 ? Contribution rate (-389,000)(100)/ 660,000=-58.9
- 6. Cost volume profit analysis Concept Rest # 1 % Rest # 2 % Food & beverage income 1,316,000 100 650,000 100 Food cost 468,990 35.6 180,142 27.7 Beverage cost 123,210 9.36 31,108 4.7 Fixed salaries 430,400 32.70 180,300 27.7 Variable salaries 96,000 7.30 47,200 7.2 Fixed costs 133,600 10.15 77,000 11.8 Variable costs 40,060 3.04 59,750 9.1
- 7. FORMULA 1. PROFIT= F&B INCOME – TOTAL COST 2. CONTRIBUTION MARGIN= PROFIT- TOTAL VARIABLE COST 3. PRIME COST= F&B COST + VARIABLE SALARIES 4. PROFIT PERCENTAGE=(PROFIT)(100)/TOTAL INCOME 5. CONSTRIBUTION RATE= ( CONTRIBUTION MARGIN)(100)/TOTAL INCOME
- 8. Restaurante # 1 ? Profit 1,315,000-1,292,260 =23,740 Vc= 468,990+123,210+96,000+40,060=728,260 ? Constribution margin 23,740-728,260=-704,520 ? Prime cost F&b cost 468,990+123,210=592,200 592,200+96,000=688,200 ? Profit percentage (23,740)(100)/1,316,000=1.80 ? Contribution rate (-704,520)(100)/ 1,316,000=-53.5
- 9. Restaurant # 2 ? Profit 650,000-575,500=74,500 Vc= 180,142+31,108+47,200+59,750=318,200 ? Constribution margin 74,500-318,200=-243,700 ? Prime cost F&b cost 180,142+31,108=211,250 211,250+47,200=258,450 ? Profit percentage (74,500)(100)/650,000=11.46 ? Contribution rate (-243,700)(100)/ 650,000=-37.49
- 10. My food industry guru Name: Gordon James Ramsay Born: November 8th,1966 City: Johnstone, Escocia, Reino Unido Occupations: Chef, Tv presenter y Businessman Acknowledgments: 14 Michelin stars Programs: Hell’s kitchen, Kitchen nightmares, Master Chef.
- 11. Kitchen ? After leaving football Ramsay was interested in the kitchen and began to study to become a chef. At 19 he entered the Polytechnic of North Oxfordshire, where he completed a course in hotel management. In late 1980 he had his first job as an assistant chef at the Roxburghe House Hotel. ? Later, he moved to London to work under one of the most prestigious chefs in the UK, Marco Pierre White, the restaurant Harveys.8 After nearly three years, left his post and wanted to move to France to study French cuisine. ? In 1998, Ramsay opened his first own restaurant, Restaurant Gordon Ramsay. To establish that business had financial help from his brother Chris Hutcheson. In three years he was awarded three Michelin stars, being the first Scottish Chef Ramsay to get it. Acknowledgements ? ? Gordon's first restaurant, Restaurant Gordon Ramsay, maintains the three Michelin stars and was for eight years the best of London for publication Harden's. In 2008 he lost that status for Petrus, a restaurant run by one of his former protégés, Marcus Wareing. Business ? All restaurants and businesses of Gordon Ramsay are managed by the cluster Gordon Ramsay Holdings Limited, founded in 2002. Ramsay has a 69% stake, valued at 67 million pounds.