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  • Break Even Point Analysis

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    orientalhospitality
    111 просмотров2 страницы
    This document outlines formulas for calculating break even point and profitability for a restaurant. It provides equations to determine: 1) the average food and beverage revenue per guest needed to break even, 2) the average guest revenue needed to make a targeted profit percentage, and 3) the average guest revenue or number of guests needed to break even while achieving profit goals and planned food purchase levels. The document uses variables like guest count, food purchases, other income/expenses, and service charges in the equations.

    Исходное описание:

    Travel and Tourism Industry Manuals and Guides, From www.orientalhospitality.com

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    © Attribution Non-Commercial (BY-NC)

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    This document outlines formulas for calculating break even point and profitability for a restaurant. It provides equations to determine: 1) the average food and beverage revenue per guest needed to break even, 2) the average guest revenue needed to make a targeted profit percentage, and 3) the average guest revenue or number of guests needed to break even while achieving profit goals and planned food purchase levels. The document uses variables like guest count, food purchases, other income/expenses, and service charges in the equations.

    Авторское право:

    Attribution Non-Commercial (BY-NC)
    Скачайте в формате DOC или читайте онлайн в Scribd
    Отметить как неприемлемый контент
    111 просмотров2 страницы

    Break Even Point Analysis

    Загружено:

    orientalhospitality
    This document outlines formulas for calculating break even point and profitability for a restaurant. It provides equations to determine: 1) the average food and beverage revenue per guest needed to break even, 2) the average guest revenue needed to make a targeted profit percentage, and 3) the average guest revenue or number of guests needed to break even while achieving profit goals and planned food purchase levels. The document uses variables like guest count, food purchases, other income/expenses, and service charges in the equations.

    Авторское право:

    Attribution Non-Commercial (BY-NC)
    Скачайте в формате DOC или читайте онлайн в Scribd
    Отметить как неприемлемый контент
    из 2

    Break Even Point Analysis

    G = Guest
    P = Total F&B Purchase ( 32 % )
    I = Other Income
    PA = Payroll
    SC = Service Charge
    OE = Other Expense
    PR = Profit ( Baht )
    NP = Profit % ( 30%)

    1. In order to break even, how much is the average


    F&B Revenue per guest

    P – I + PA + OE
    PR =
    G + ( SC % x G )

    2. In order to make profit ( % ), how much average


    guest revenue do we need?

    P – I + PA + OE
    PR =
    G ( 1 + SC % - NP 30% )

    3. In order to make profit % and keep planned F&B purchase,


    how much average guest revenue do we need?

    PA + OE - I
    PR =
    G ( 1 + SC % - 30 % - 32 % )
    4. In order to break even ( break-even point ) including profit and
    Covering all F&B expense, how many guests do we need ?

    PP = Planned profit: 600.- Baht

    P – I + PA + OE
    G=
    PP + ( SC % x NP )

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