Management accounting for hotels and restaurants

書誌事項

Management accounting for hotels and restaurants

Richard Kotas

Routledge, 2016, c1986

2nd ed

  • : hbk

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注記

"New international student edition"--Cover

"ITP"--Spine

First published: Blackie Academic & Professional, 1977

内容説明・目次

内容説明

The book gives practical instruction and guidance in the use of accounting for effective control and higher profit in hotel and catering operations. The author covers all aspects of the subject, setting arguments and examples in a real context.

目次

Orientation. The accounting framework. Basic cost concepts. Sales-cost-profit relationships. Break-even analysis.Introduction to decision accounting. Introduction to pricing. Pricing: some practical applications. Profitability. Profit sensitivity analysis. Budgetary control. Varianceanalysis. Food cost control. Beverage cost control. Accounting and operating ratios. Financial statement analysis. Analysis of departmental profitability. The managementof working capital. Assessment of capital projects. Appendix (DCF tables). References. Index.

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