Management accounting for hotels and restaurants
著者
書誌事項
Management accounting for hotels and restaurants
Routledge, 2016, c1986
2nd ed
- : hbk
大学図書館所蔵 全1件
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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