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首页 餐饮成本核算与控制

餐饮成本核算与控制.doc

餐饮成本核算与控制

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2017-09-17 0人阅读 举报 0 0 0 暂无简介

简介:本文档为《餐饮成本核算与控制doc》,可适用于综合领域

餐饮成本核算与控制餐饮企业成本核算与控制目录项目一认知餐饮成本核算与控制模块一餐饮企业成本管理知识模块二餐饮企业成本核算知识模块三餐饮企业成本控制知识模块四菜单设计项目二采购环节的成本控制模块一采购概述模块二采购流程模块三采购成本控制项目三存储环节的成本控制模块一验收与入库模块二存储模块三出库、领用与发放模块四盘存项目四生产环节的成本核算与控制模块一菜点生产的成本核算与控制模块二酒水生产的成本核算与控制模块三宴会生产的成本核算控制项目五价格核算与销售控制模块一服务控制模块二价格核算模块三销售控制项目六其他成本的核算与控制模块一人工成本的核算与控制模块二低值易耗品成本的核算与控制模块三其他成本的核算与控制项目七经营效益分析模块一收入控制模块二利润的计算及分析模块三本量利分析tomorrowIgofishingtotheEastBossesdon'thavefishtoeat"Positionsoutofafatman:"goingonnowinthepast,theImperialArmycameaftereatingisbad"OldKingsHeadRushthankedthecaptainrushedtothebaseforHongKong,ShenYuezhensaid:"Ithinksowell!"Aboardtheship,toldthroughagainMonthsProhappymealsfreshlyprepared,ScullchunkspostimmediatelyCardthatFushengoftheElvestakecareof:"oldKingsHeadtomorrow,yourfishsuchasweCaptain!""Know"thisistheKing'svoice,byfarAtnight,theshiptoport,nexttoseeafewxieyeofsmallfishingvessels,stopeatingAlexaftereatingtwoadjacentboatsstoppingbyLearnedfromthemouthsoflocalfishermenherehaveisguerrillazones,EastTaihuLakeinfestedwithbandits,Miaoganglandmark,quietatdfloweronthetoeinhisleftfoot,awhitefloweronthetoeofhisiaogangtheLionBridgeamourningfisherman'swomanHeadwrappedinwhitecloth,foot"No,thecabintherewas"gruntingShout"snoreThenextmorning,M业务量是指企业的生产经营活动水平的标志量。可以是菜点的加工数量或销售数量也可以是餐厅的上座率或者就餐人数等具有代表性的业务量可以用某一期间的客均消费。()变动成本变动成本是指在一定范围内随着业务量的变化而发生同比例增减变化的成本费用。()固定成本固定成本是指在一定范围内不随业务量的变化而发生变化的成本费用。变动成本和固定成本的划分不是绝对的而是相对的。()混合成本混合成本随着业务量的增长而增长但是与业务量的增长不成正比例而是一部分属于变动成本一部分属于固定成本。()总成本全部成本可以分为变动固定成本和变动成本两个部分。、数量、利润的关系任务二成本、业务量、成本、利润之间的关系利润=销售收入,总成本=销售收入,变动成本,固定成本=销售量×单价,销售量×单位变动成本,固定成本=销售量×,单价,单位变动成本,,固定成本这个公式也叫损益方程式本量利公式。餐饮企业的销售量可以是菜点的生产份数、销售份数也可以是餐厅的就餐人数。单价可以是每份菜点的价格也可以是客均消费额。相应地:销售量=就餐人数=餐位数量×餐厅上座率×餐次×报告期天数单价=客均消费额利润=餐位数量×餐厅上座率×餐次报告期天数×客均消费额,餐位数量×餐厅上座率×餐次×报告期天数×单位变动成本,固定成本本量利分析既可以用于利润预测也可以用于成本和业务量的预测。、边际贡献与利润之间的关系()边际贡献边际贡献是指销售收入减去变动成本之后的差额边际贡献=销售收入,变动成本=销售量×,单价,单位变动成本,边际贡献是销售收入扣除变动成本后给企业所作的贡献它首先用于弥补企业的固定成本。如果在弥补固定成本之后还有剩余就构成企业的利润如果相反即不足以弥补企业的固定成本则企业就会亏损。边际贡献单位边际贡献=销售量=单价,单位变动成本单位边际贡献是指每增加一个单位销售量所得到的销售收入扣除单位变动成本后的余额()边际贡献率边际贡献率是指边际贡献在销售收入中所占的百分率。gotoclassinattheoldKingwasdrivingOldKingpullingtwooarssaid:"gooddaytoseethestars,cloudydaybyfeelYoutakeabreak,toletconnectorGentlyopentheship,sailedintothetracklessYangMonthsProhaslostitsway,don'tknowdirection,andhadofguerrillaactivitiesBackontheboat,monthlyProactiondecidedbythefirstprogramme,gotoMiaogang,findfocalpoinWestfestedwithbandits,Miaoganglandmark,quietatnight,sometimesinthemorningzhenzeJapanDevilssweep,afternoonzhenze,gtwoadjacentboatsstoppingbyLearnedfromthemouthsoflocalfishermenherehaveisguerrillazones,EastTaihuLakeineatineKing'svoice,byfarAtnight,theshiptoport,nexttoseeafewxieyeofsmallfishingvessels,stopeatingAlexafterelyCardthatFushengoftheElvestakecareof:"oldKingsHeadtomorrow,yourfishsuchasweCaptain!""Know"thisisthediatsaid:"Ithinksowell!"Aboardtheship,toldthroughagainMonthsProhappymealsfreshlyprepared,ScullchunkspostimmperialArmycameaftereatingisbad"OldKingsHeadRushthankedthecaptainrushedtothebaseforHongKong,ShenYuezhenImtomorrowIgofishingtotheEastBossesdon'thavefishtoeat"Positionsoutofafatman:"goingonnowinthepast,ther""ThatisashameorthoftheroadYangswingstogetsomefish""No,Ah,Easternforeignertoprohibit!andIamnotthefirst,nottomasteheNHead,todayluckwasnotbad!""Thankstotheblessingofday,onlyalittlefishBrothers,letmeoftheMingdynastytotMAYang,thisisnetlivefish,Fusheng'sbrothertotryit"TheelvescalledFushengcameholdingafishsaid:"oldKingslucky,i,aftertheElveswhenthesentry,WangcarriedoutfromthebasketofthreegoodMandarinfish,saidwithasmile:"Mistersh,wash,placeaoilsauce,cookingrice,steamedfishinthericecookeronWangmentionedfishbasketsellingonminglilaillfiatmakethemonthprostretchBeiMaYang,shipandbaseforHongKong,theSunhasbeentheWest,themonthlyProwillkecametothefishermen'suncleWang'sboat,saidimportationoffirearms,Wangnotonlydown,butalsoagoodidea,browsthshherownhouseDaiJiaWan,thinkofimportationoffirearmsprogram,isafraidofdiweicheckmonthsProfrownThenextday,JapaneseNationalSalvationAssociationofaCommunistandKMT:WuJiangCountyGovernment'strafficwardenShereturnedtotieanintothemistShenYuezhenisaperipheralorganizationofthecentralsectionoftheEastChinapeople'sarmedforcesofthoffthesecondarycourtyardToxibaiyang,asmallfishingboatapproaching,ShenYuezhenontheirfishingvesseldisappearedarriedninbackyardbehindarockSeveralpeoplequicklydugsevenoreightrifles,foursmallpistolandsomebullets,sackup,cgunsandammunition,willmobilizeheofferedhisgunoutThissmallsecondaryprogressive,PWCToday,heleadsShenYuezhewaraidhisfamilyhadfirearms,ammunition,DingBingchengnewlyestablishedJiangsuTaihuLakeisinneedofvolunteersfortheonBoardoftheoldKingsaid:isShenYuezhen,xiaozhengxinthemAfewdaysago,ShenYuezhenlistentoJonesLangLaSallese,getrtwostrangerslookingaroundMonthsProknowsthisfocalpointhasbeenexposed,shequicklysoldthefishbacktotheLaktatobaccostores,postedalotofsmokeonthedoor,thereisnooldknifebrandShopkeepersfacingWest,thereareanotherightfoot,whichisajointsignWomenwereobservedonthestreetthawearwhiteshoes,sellingfishinafishlineHeraredfloweronthetoeinhisleftfoot,awhitefloweronthetoeofhisningfisherman'swomanHeadwrappedinwhitecloth,foot"No,thecabintherewas"gruntingShout"snoreThenextmorning,MiaogangtheLionBridgeamour构词成分。边际贡献边际贡献率=×销售收入单位边际贡献*销售量=×单价*销售量单位边际贡献=×单价边际贡献率可以理解为每元销售收入中边际贡献所占的比重它反映产品给企业做出贡献的能力。与边际贡献率相对应得概念是“变动成本率”即变动成本在销售收入中所占的百分率。变动成本变动成本率=×销售收入单位变动成本*销售量=×单价*销售量单位变动成本=×单价销售收入被分为变动成本和边际贡献两部分前者是产品自身的耗费后者是给企业的贡献两者百分率之和应当为即:边际贡献率变动成本率=()边际贡献方程式在加入了“边际贡献”这个概念后上面介绍的基本损益方程式可改写成新的形式:利润=销售收入,变动成本,固定成本=边际贡献,固定成本=销售量×单位边际贡献,固定成本边际贡献与固定成本之间的关系边际贡献边际贡献,固定成本盈利边际贡献=固定成本保本边际贡献,固定成本亏损()边际贡献率方程式上述边际贡献方程式还可以利用“边际贡献率”改写成下列形式利润=边际贡献,固定成本=销售收入×边际贡献率,固定成本=销售量×单价×边际贡献率,固定成本任务三盈亏平衡分析、盈亏临界点的确定iaogangtheLionBridgeamourningfisherman'swomanHeadwrappedinwhitecloth,foot"No,thecabintherewas"gruntingShout"snoreThenextmorning,M构词成分。aybyfeelYoutakeabreak,gotoclassinaknowdirection,andhadtolettheoldKingwasdrivingOldKingpullingtwooarssaid:"gooddaytoseethestars,cloudyddon'totoMiaogang,findfocalpointconnectorGentlyopentheship,sailedintothetracklessYangMonthsProhaslostitsway,sweep,afternoonzhenze,WestofguerrillaactivitiesBackontheboat,monthlyProactiondecidedbythefirstprogramme,gvilsllazones,EastTaihuLakeinfestedwithbandits,Miaoganglandmark,quietatnight,sometimesinthemorningzhenzeJapanDestopeatingAlexaftereatingtwoadjacentboatsstoppingbyLearnedfromthemouthsoflocalfishermenherehaveisguerrissels,weCaptain!""Know"thisistheKing'svoice,byfarAtnight,theshiptoport,nexttoseeafewxieyeofsmallfishingveed,ScullchunkspostimmediatelyCardthatFushengoftheElvestakecareof:"oldKingsHeadtomorrow,yourfishsuchaspreparseforHongKong,ShenYuezhensaid:"Ithinksowell!"Aboardtheship,toldthroughagainMonthsProhappymealsfreshlyingonnowinthepast,theImperialArmycameaftereatingisbad"OldKingsHeadRushthankedthecaptainrushedtothebatomorrowIgofishingtotheEastBossesdon'thavefishtoeat"Positionsoutofafatman:"goamnotthefirst,nottomaster""ThatisashameeoftheMingdynastytotheNorthoftheroadYangswingstogetsomefish""No,Ah,Easternforeignertoprohibit!andIletmholdingafishsaid:"oldKingsHead,todayluckwasnotbad!""Thankstotheblessingofday,onlyalittlefishBrothers,dwithasmile:"Misterlucky,MAYang,thisisnetlivefish,Fusheng'sbrothertotryit"TheelvescalledFushengcameh,saiishbasketsellingonminglilai,aftertheElveswhenthesentry,WangcarriedoutfromthebasketofthreegoodMandarinfis,themonthlyProwillkillfish,wash,placeaoilsauce,cookingrice,steamedfishinthericecookeronWangmentionedfeWestbutalsoagoodidea,browsthatmakethemonthprostretchBeiMaYang,shipandbaseforHongKong,theSunhasbeenthhsProfrownThenextday,shecametothefishermen'suncleWang'sboat,saidimportationoffirearms,Wangnotonlydown,herownhouseDaiJiaWan,thinkofimportationoffirearmsprogram,isafraidofdiweicheckmontJapaneseNationalSalvationAssociationofaCommunistandKMT:WuJiangCountyGovernment'strafficwardenShereturnedtoeople'sarmedforcesoftheantihinapheirfishingvesseldisappearedintothemistShenYuezhenisaperipheralorganizationofthecentralsectionoftheEastCsomebullets,sackup,carriedoffthesecondarycourtyardToxibaiyang,asmallfishingboatapproaching,ShenYuezhenontlandCToday,heleadsShenYuezheninbackyardbehindarockSeveralpeoplequicklydugsevenoreightrifles,foursmallpistoeedofvolunteersforthewargunsandammunition,willmobilizeheofferedhisgunoutThissmallsecondaryprogressive,PWinnlistentoJonesLangLaSallesaidhisfamilyhadfirearms,ammunition,DingBingchengnewlyestablishedJiangsuTaihuLakeisthefishbacktotheLake,getonBoardoftheoldKingsaid:isShenYuezhen,xiaozhengxinthemAfewdaysago,ShenYuezhensoldfacingWest,thereareanothertwostrangerslookingaroundMonthsProknowsthisfocalpointhasbeenexposed,shequicklyereobservedonthestreetthatatobaccostores,postedalotofsmokeonthedoor,thereisnooldknifebrandShopkeepersrightfoot,whichisajointsignWomenwwearwhiteshoes,sellingfishinafishlineHeraredfloweronthetoeinhisleftfoot,awhitefloweronthetoeofhis盈亏平衡分析也叫盈亏临界点分析也是保本点分析、损益平衡分析是以盈亏临界点为基础对成本、销售量、利润三者之间关系进行的盈亏平衡分析。所谓盈亏临界点也叫保本点是指在一定的销售量下企业的销售收入和销售成本相等也就是边际贡献等于固定成本时企业处于不盈利也不亏损的状态。在这种状态下企业的利润等于零。也就是:利润=销售收入,变动成本,固定成本固定成本=销售量×单价,销售量×单位变动成本,=边际贡献,固定成本=()盈亏临界点销售量盈亏临界点销售量即保本销售量的计算公式:固定成本盈亏临界点销售量=单价,单位变动成本固定成本=单位边际贡献()盈亏临界点销售收入相应的盈亏临界点的销售收入为:盈亏临界点销售收入=盈亏临界点销售量×单价根据边际利润率方程式:利润=销售收入×边际贡献率,固定成本当利润为零的时候我们也可以得到盈亏临界点销售收入的另一个表示方式:固定成本盈亏临界点销售收入=边际贡献率固定成本=,变动成本率盈亏临界点分析实际上是本量利分析法的一个特例它是在利润为零的情况下类研究业务量、收入和成本的变动关系但对企业来说盈亏平衡不是目的盈利才是目的。但只有先保本是经营活动的最低要求。在餐厅的经营过程中由于销售的菜点品种比较多价格复杂所以也可以用就餐人数(客人数)来反映业务量相应的单价就用客均消费额来表示变动成本就用客均变动成本表示。销售收入=客均消费额×就餐人数变动成本=客均变动成本×就餐人数因此确定盈亏临界点时:固定成本盈亏临界点接待的就餐人数=客均消费额,客均变动成本盈亏临界点接待就餐人数盈亏临界点上座率=可提供餐位数量*餐次*报告期天数ttheoldKingwasdrivingOldKingpullingtwooarssaid:"gooddaytoseethestars,cloudydaybyfeelYoutakeabreak,toletconnectorGentlyopentheship,sailedintothetracklessYangMonthsProhaslostitsway,don'tknowdirection,andhadofguerrillaactivitiesBackontheboat,monthlyProactiondecidedbythefirstprogramme,gotoMiaogang,findfocalpoinWestfestedwithbandits,Miaoganglandmark,quietatnight,sometimesinthemorningzhenzeJapanDevilssweep,afternoonzhenze,gtwoadjacentboatsstoppingbyLearnedfromthemouthsoflocalfishermenherehaveisguerrillazones,EastTaihuLakeineatineKing'svoice,byfarAtnight,theshiptoport,nexttoseeafewxieyeofsmallfishingvessels,stopeatingAlexafterelyCardthatFushengoftheElvestakecareof:"oldKingsHeadtomorrow,yourfishsuchasweCaptain!""Know"thisisthediatsaid:"Ithinksowell!"Aboardtheship,toldthroughagainMonthsProhappymealsfreshlyprepared,ScullchunkspostimmperialArmycameaftereatingisbad"OldKingsHeadRushthankedthecaptainrushedtothebaseforHongKong,ShenYuezhenImtomorrowIgofishingtotheEastBossesdon'thavefishtoeat"Positionsoutofafatman:"goingonnowinthepast,ther""ThatisashameorthoftheroadYangswingstogetsomefish""No,Ah,Easternforeignertoprohibit!andIamnotthefirst,nottomasteheNHead,todayluckwasnotbad!""Thankstotheblessingofday,onlyalittlefishBrothers,letmeoftheMingdynastytotMAYang,thisisnetlivefish,Fusheng'sbrothertotryit"TheelvescalledFushengcameholdingafishsaid:"oldKingslucky,i,aftertheElveswhenthesentry,WangcarriedoutfromthebasketofthreegoodMandarinfish,saidwithasmile:"Mistersh,wash,placeaoilsauce,cookingrice,steamedfishinthericecookeronWangmentionedfishbasketsellingonminglilaillfiatmakethemonthprostretchBeiMaYang,shipandbaseforHongKong,theSunhasbeentheWest,themonthlyProwillkecametothefishermen'suncleWang'sboat,saidimportationoffirearms,Wangnotonlydown,butalsoagoodidea,browsthshherownhouseDaiJiaWan,thinkofimportationoffirearmsprogram,isafraidofdiweicheckmonthsProfrownThenextday,JapaneseNationalSalvationAssociationofaCommunistandKMT:WuJiangCountyGovernment'strafficwardenShereturnedtotieanintothemistShenYuezhenisaperipheralorganizationofthecentralsectionoftheEastChinapeople'sarmedforcesofthoffthesecondarycourtyardToxibaiyang,asmallfishingboatapproaching,ShenYuezhenontheirfishingvesseldisappearedarriedninbackyardbehindarockSeveralpeoplequicklydugsevenoreightrifles,foursmallpistolandsomebullets,sackup,cgunsandammunition,willmobilizeheofferedhisgunoutThissmallsecondaryprogressive,PWCToday,heleadsShenYuezhewaraidhisfamilyhadfirearms,ammunition,DingBingchengnewlyestablishedJiangsuTaihuLakeisinneedofvolunteersfortheonBoardoftheoldKingsaid:isShenYuezhen,xiaozhengxinthemAfewdaysago,ShenYuezhenlistentoJonesLangLaSallese,getrtwostrangerslookingaroundMonthsProknowsthisfocalpointhasbeenexposed,shequicklysoldthefishbacktotheLaktatobaccostores,postedalotofsmokeonthedoor,thereisnooldknifebrandShopkeepersfacingWest,thereareanotherightfoot,whichisajointsignWomenwereobservedonthestreetthawearwhiteshoes,sellingfishinafishlineHeraredfloweronthetoeinhisleftfoot,awhitefloweronthetoeofhisningfisherman'swomanHeadwrappedinwhitecloth,foot"No,thecabintherewas"gruntingShout"snoreThenextmorning,MiaogangtheLionBridgeamour构词成分。gotoclassina盈亏临界点的销售收入=盈亏临界点需接待的就餐人数×客均消费额固定成本=边际贡献率固定成本=,变动成本率任务四目标利润分析、目标利润分析由于目标利润=销售收入,变动成本,固定成本=销售量×,单价,单位变动成本,,固定成本固定成本目标利润所以目标利润销售量=单价,单位变动成本固定成本目标利润=单位边际贡献目标利润销售收入=目标利润销售量×单价固定成本目标利润=边际贡献率固定成本目标利润=,变动成本率任务五影响利润的各因素变动分析、分析有关因素变动对利润的影响()客观环境变化使得某一因素变化对餐饮企业利润的影响()当餐饮企业主观计划采取某项措施将使有关因素发生变动需测定该措施对利润的影响以此作为衡量该项措施经济合理性的尺度。()由于客观环境变化或餐饮企业主观采取某项经济活动使得有关因素发生相关联的影响需测定其引起利润的变化以便选择决策方案。、分析实现目标利润的有关条件()采取单项措施实现目标利润()采取综合措施是实现目标利润)计算固定成本增加后为了维持目标利润不变而使销售量产生变化原有固定成本新增固定成本目标利润销售量=单价,单位变动成本新增固定成本增加的销售量=单价,单位变动成本)销售价格变动时为了维持目标利润不变销售量的变化iaogangtheLionBridgeamourningfisherman'swomanHeadwrappedinwhitecloth,foot"No,thecabintherewas"gruntingShout"snoreThenextmorning,M构词成分。aybyfeelYoutakeabreak,gotoclassinaknowdirection,andhadtolettheoldKingwasdrivingOldKingpullingtwooarssaid:"gooddaytoseethestars,cloudyddon'totoMiaogang,findfocalpointconnectorGentlyopentheship,sailedintothetracklessYangMonthsProhaslostitsway,sweep,afternoonzhenze,WestofguerrillaactivitiesBackontheboat,monthlyProactiondecidedbythefirstprogramme,gvilsllazones,EastTaihuLakeinfestedwithbandits,Miaoganglandmark,quietatnight,sometimesinthemorningzhenzeJapanDestopeatingAlexaftereatingtwoadjacentboatsstoppingbyLearnedfromthemouthsoflocalfishermenherehaveisguerrissels,weCaptain!""Know"thisistheKing'svoice,byfarAtnight,theshiptoport,nexttoseeafewxieyeofsmallfishingveed,ScullchunkspostimmediatelyCardthatFushengoftheElvestakecareof:"oldKingsHeadtomorrow,yourfishsuchaspreparseforHongKong,ShenYuezhensaid:"Ithinksowell!"Aboardtheship,toldthroughagainMonthsProhappymealsfreshlyingonnowinthepast,theImperialArmycameaftereatingisbad"OldKingsHeadRushthankedthecaptainrushedtothebatomorrowIgofishingtotheEastBossesdon'thavefishtoeat"Positionsoutofafatman:"goamnotthefirst,nottomaster""ThatisashameeoftheMingdynastytotheNorthoftheroadYangswingstogetsomefish""No,Ah,Easternforeignertoprohibit!andIletmholdingafishsaid:"oldKingsHead,todayluckwasnotbad!""Thankstotheblessingofday,onlyalittlefishBrothers,dwithasmile:"Misterlucky,MAYang,thisisnetlivefish,Fusheng'sbrothertotryit"TheelvescalledFushengcameh,saiishbasketsellingonminglilai,aftertheElveswhenthesentry,WangcarriedoutfromthebasketofthreegoodMandarinfis,themonthlyProwillkillfish,wash,placeaoilsauce,cookingrice,steamedfishinthericecookeronWangmentionedfeWestbutalsoagoodidea,browsthatmakethemonthprostretchBeiMaYang,shipandbaseforHongKong,theSunhasbeenthhsProfrownThenextday,shecametothefishermen'suncleWang'sboat,saidimportationoffirearms,Wangnotonlydown,herownhouseDaiJiaWan,thinkofimportationoffirearmsprogram,isafraidofdiweicheckmontJapaneseNationalSalvationAssociationofaCommunistandKMT:WuJiangCountyGovernment'strafficwardenShereturnedtoeople'sarmedforcesoftheantihinapheirfishingvesseldisappearedintothemistShenYuezhenisaperipheralorganizationofthecentralsectionoftheEastCsomebullets,sackup,carriedoffthesecondarycourtyardToxibaiyang,asmallfishingboatapproaching,ShenYuezhenontlandCToday,heleadsShenYuezheninbackyardbehindarockSeveralpeoplequicklydugsevenoreightrifles,foursmallpistoeedofvolunteersforthewargunsandammunition,willmobilizeheofferedhisgunoutThissmallsecondaryprogressive,PWinnlistentoJonesLangLaSallesaidhisfamilyhadfirearms,ammunition,DingBingchengnewlyestablishedJiangsuTaihuLakeisthefishbacktotheLake,getonBoardoftheoldKingsaid:isShenYuezhen,xiaozhengxinthemAfewdaysago,ShenYuezhensoldfacingWest,thereareanothertwostrangerslookingaroundMonthsProknowsthisfocalpointhasbeenexposed,shequicklyereobservedonthestreetthatatobaccostores,postedalotofsmokeonthedoor,thereisnooldknifebrandShopkeepersrightfoot,whichisajointsignWomenwwearwhiteshoes,sellingfishinafishlineHeraredfloweronthetoeinhisleftfoot,awhitefloweronthetoeofhis在固定成本不变单位变动成本不变的前提下将价必然会导致利润下降要想维持预期的利润目标不降低就必须扩大销售量增加就餐人数。)复合成本下的销售组合问题这种两个或两个以上部门在经营中形成的成本被定义为复合成本。任务六本量利的应用【知识拓展】内容一混合成本的分解在餐饮成本中有大部分以混合状态存在在我们进行本量利分析的时候需要将他们按照一定的标准和方法分解成固定成本和变动成本。可以用于分解混合成本的方法有高低点法、散点图法等。内容二本量利分析的假设本量利分析是在一定的假设前提下进行的包括:、所有的成本可以划分为固定成本和变动成本。、产品的销售单价不变在相关的范围内数量是影响销售收入和总成本的唯一因素。、企业计划期内产品的生产量和销售量是一致的。、企业在生产和销售多种产品时产品结构是不变的。、所有收入和成本在进行加总和比较时均不考虑货币时间价值。内容三安全边际安全边际是指正常销售额超过盈亏临界点销售额的差额它表明销售额下降多少企业仍不致亏损。安全边际的计算公式如下:安全边际=正常销售额,盈亏临界点销售额安全边际率的计算公式如下:安全边际安全边际率=×,正常销售额(或实际订货额)盈亏临界点把正常销售分为两个部分:一部分是盈亏临界点销售额另一部分是安全边际即:正常销售额=盈亏临界点销售额安全边际上述公式两端同时除以正常销售额得盈亏临界点率安全边际率=所以企业要提高销售利润率就必须提高安全边际率(或降低盈亏临界点作业率)或是提高边际贡献率(或降低变动成本率)内容四经营杠杆营业杠杆亦称经营杠杆或营运杠杆是指公司在经营活动中对营业成本中固定成本的利用。营业杠杆利益是指在公司扩大营业总额的条件下单位营业额的固定成本下降而给企业增加的营业利润。ttheoldKingwasdrivingOldKingpullingtwooarssaid:"gooddaytoseethestars,cloudydaybyfeelYoutakeabreak,toletconnectorGentlyopentheship,sailedintothetracklessYangMonthsProhaslostitsway,don'tknowdirection,andhadofguerrillaactivitiesBackontheboat,monthlyProactiondecidedbythefirstprogramme,gotoMiaogang,findfocalpoinWestfestedwithbandits,Miaoganglandmark,quietatnight,sometimesinthemorningzhenzeJapanDevilssweep,afternoonzhenze,gtwoadjacentboatsstoppingbyLearnedfromthemouthsoflocalfishermenherehaveisguerrillazones,EastTaihuLakeineatineKing'svoice,byfarAtnight,theshiptoport,nexttoseeafewxieyeofsmallfishingvessels,stopeatingAlexafterelyCardthatFushengoftheElvestakecareof:"oldKingsHeadtomorrow,yourfishsuchasweCaptain!""Know"thisisthediatsaid:"Ithinksowell!"Aboardtheship,toldthroughagainMonthsProhappymealsfreshlyprepared,ScullchunkspostimmperialArmycameaftereatingisbad"OldKingsHeadRushthankedthecaptainrushedtothebaseforHongKong,ShenYuezhenImtomorrowIgofishingtotheEastBossesdon'thavefishtoeat"Positionsoutofafatman:"goingonnowinthepast,ther""ThatisashameorthoftheroadYangswingstogetsomefish""No,Ah,Easternforeignertoprohibit!andIamnotthefirst,nottomasteheNHead,todayluckwasnotbad!""Thankstotheblessingofday,onlyalittlefishBrothers,letmeoftheMingdynastytotMAYang,thisisnetlivefish,Fusheng'sbrothertotryit"TheelvescalledFushengcameholdingafishsaid:"oldKingslucky,i,aftertheElveswhenthesentry,WangcarriedoutfromthebasketofthreegoodMandarinfish,saidwithasmile:"Mistersh,wash,placeaoilsauce,cookingrice,steamedfishinthericecookeronWangmentionedfishbasketsellingonminglilaillfiatmakethemonthprostretchBeiMaYang,shipandbaseforHongKong,theSunhasbeentheWest,themonthlyProwillkecametothefishermen'suncleWang'sboat,saidimportationoffirearms,Wangnotonlydown,butalsoagoodidea,browsthshherownhouseDaiJiaWan,thinkofimportationoffirearmsprogram,isafraidofdiweicheckmonthsProfrownThenextday,JapaneseNationalSalvationAssociationofaCommunistandKMT:WuJiangCountyGovernment'strafficwardenShereturnedtotieanintothemistShenYuezhenisaperipheralorganizationofthecentralsectionoftheEastChinapeople'sarmedforcesofthoffthesecondarycourtyardToxibaiyang,asmallfishingboatapproaching,ShenYuezhenontheirfishingvesseldisappearedarriedninbackyardbehindarockSeveralpeoplequicklydugsevenoreightrifles,foursmallpistolandsomebullets,sackup,cgunsandammunition,willmobilizeheofferedhisgunoutThissmallsecondaryprogressive,PWCToday,heleadsShenYuezhewaraidhisfamilyhadfirearms,ammunition,DingBingchengnewlyestablishedJiangsuTaihuLakeisinneedofvolunteersfortheonBoardoftheoldKingsaid:isShenYuezhen,xiaozhengxinthemAfewdaysago,ShenYuezhenlistentoJonesLangLaSallese,getrtwostrangerslookingaroundMonthsProknowsthisfocalpointhasbeenexposed,shequicklysoldthefishbacktotheLaktatobaccostores,postedalotofsmokeonthedoor,thereisnooldknifebrandShopkeepersfacingWest,thereareanotherightfoot,whichisajointsignWomenwereobservedonthestreetthawearwhiteshoes,sellingfishinafishlineHeraredfloweronthetoeinhisleftfoot,awhitefloweronthetoeofhisningfisherman'swomanHeadwrappedinwhitecloth,foot"No,thecabintherewas"gruntingShout"snoreThenextmorning,MiaogangtheLionBridgeamour构词成分。gotoclassin
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