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餐饮销售平衡点

Break Even Sales & Contribution Margin(销售平衡点和边际利润)

餐饮销售平衡点

ACTUAL(实际)% OF Variable(变动部分)Fixed(固定部分)Variable(变动成本率)Fixed(固定成本)

YTD SALES(占营业额百分比)Portion Portion Costs%Cost$

Total Net Sales(净销售总额)1,200,000

PRODUCT SALES(产品销售额)1,200,000100.00

Cost Of Sales(销售成本)

Food(食品)380,00031.67 1.0031.67- Paper(包装)48,000 4.00 1.00 4.00- Freight and Cartage(运输成本)3,5000.29 1.000.29- TOTAL COST OF SALES(销售成本总计)-

GROSS PROFIT(毛利润)-

Controllable Expenses(可控制费用)

Crew Labor(员工工资)79,500 6.63 1.00- 6.63- Management Labor(管理组工资)42,000 3.50- 1.00-42,000 Payroll Tax(工资所得税)38,000 3.17-

Advertising(广告费用)72,000 6.00 1.00 6.00- Promotion(促销费用)6,0000.50 1.000.50- Outside Services(劳务费用)3,5000.29 1.00-3,500 Linen(制服)1,0000.08 1.000.08- Operating Supplies(营运物料)9,6000.80 1.000.80- Maintenance and Repair(维护保养)11,0000.92 1.00-11,000 Utilities(公共事业)58,000 4.83 1.00-58,000 Office(办公用品)3,0000.25 1.00-3,000 Cash Over and Short(现金正负额)2000.02 1.00-200 Pre-Opening(开办费用)--

Misc Controllable Expenses(其他可控制费用)4,0000.33 1.000.33- TOTAL CONTROLLABLE EXPENSES(可控制费用总计)-

PROFIT AFTER CONTROLLABLE EXP.(可控制利润)-

Non-Controllable Expenses(不可控费用)

Rent(租金)130,00010.83

Service Fee(服务费)8,8880.74 1.000.74- Accounting and Legal Fees(分摊会计费用)2,5000.21 1.00-2,500 Insurance(保险)1,3500.11 1.00-1,350 Taxes and Licenses(牌照费用)- 1.00-- Depreciation(折旧分摊)26,200 2.18 1.00-26,200 Interest(利息)17,800 1.48 1.00-17,800 Other (Income) / Expense(其他开支)-- 1.00-- TOTAL NON-CONTROLLABLE EXP.(不可控费用总计)-

Non-Product Sales(非产品销售营业额)-

Non-Product Costs(非产品销售成本)-

NET NON-PRODUCT-

STORE OPERATING INCOME(餐厅营业销售)-

Fixed Rent(固定租金)100,0008.33 1.00-100,000 Percentage Rent(租金百分比)30,000 2.50 1.00 2.50-LHI Depreciation(餐厅装潢费用折旧)26,200 2.18 1.00-26,200 LHI Interest(餐厅装潢费用利息收入)17,800 1.48 1.00-17,800 Total Occupancy(总租金)174,000

Check44,000

TOTAL VARIABLE %(变动成本率总计)53.54%

TOTAL FIXED COSTS(固定成本总计)309,550 CONTRIBUTION MARGIN %(边际利润率)46.46%