星级酒店财务分析超实用.ppt

,单击此处编辑母版标题样式,单击此处编辑母版文本样式,第二级,第三级,第四级,第五级,.,*,单击此处编辑母版标题样式,单击此处编辑母版文本样式,第二级,第三级,第四级,第五级,.,*,单击此处编辑母版标题样式,单击此处编辑母版文本样式,第二级,第三级,第四级,第五级,.,*,单击此处编辑母版标题样式,单击此处编辑母版文本样式,第二级,第三级,第四级,第五级,.,*,XXXXX,酒店有限公司,2014,年,5,月份,财务,分析表,1,.,目录,2,.,一、,酒店,损益分析,3,.,一、酒店损益分析,收入,分析,总收入,5,月,4,月,85.01,万,5,月,去年,87.87,万,-,日均,5,月,4,月,2.47,万,5,月,去年,2.84,万,酒店总收入分析图,4,.,一、酒店损益分析,收入,分析,分部门,备注：,5,.,一、酒店损益分析,成本,分析,成,5,月,4,月,+,26.29,万,本,5,月,去年,+,15.39,万,毛,5,月,4,月,-,2.47%,利,5,月,去年,+,2.01%,6,.,一、酒店损益分析,费用,分析,7,.,一、酒店损益分析,利润,分析,5,月份,亏损,38.47,万,减少,亏损,17.51,万,4,月份,亏损,55.98,万,5,月份,亏损,38.47,万,亏损增加,74.7,万,去年,同期,盈利,36.25,万,本期总亏损,38.47,万其中折旧费及无形资产摊销费,53.1,万，扣除此项总盈利,14.63,万,8,.,一、酒店损益分析,利润,分析,分部门,9,.,二、,客房,损益分析,10,.,二、,客房,损益分析,收入,分析,营业额,11,.,二、,客房,损益分析,收入,分析,收入项目、客类,1.84,万,0.81,万,0.14,万,12,.,二、,客房,损益分析,收入,分析,平均房价,8.44 1.4 26.19 17.11 23.47,13,.,二、,客房,损益分析,收入,分析,开房率,1%1%2%3%1%,14,.,二、,客房,损益分析,成本,分析,5,月总成本：,0.78,万,4,月总成本：,0.61,万,增加：,0.17,万,-,5,月毛利率：,99.35%,4,月毛利率：,99.47%,下降：,0.12%,15,.,二、,客房,损益分析,费用分析,大家都在降，我们也降吧！,16,.,费用,明细,项目,5,月,比例,4,月,差异,工资,103556.00,13.12%,93914.00,9642.00,员工伙食费,6975.46,0.88%,5927.54,1047.92,社会保险费,3862.12,0.49%,3803.83,58.29,员工奖金,150.00,0.02%,339.00,-189.00,办公费用,1545.03,0.20%,835.20,709.83,办公邮电通讯费,19889.84,2.52%,19135.70,754.14,印刷费,3.00,0.00%,3350.00,-3347.00,水费,5613.57,0.71%,4303.40,1310.17,电费,94849.34,12.02%,108383.47,-13534.13,工程维修费,2406.02,0.30%,0.00,2406.02,布草洗涤费,24026.06,3.04%,23757.03,269.03,员工制服洗涤费,8608.90,1.09%,8115.60,493.30,清洁用品,11060.71,1.40%,5099.68,5961.03,杀虫费,700.00,0.09%,700.00,0.00,客人用品,59104.63,7.49%,17904.38,41200.25,佣金,22048.00,2.79%,31543.00,-9495.00,提成,16070.00,2.04%,16480.00,-410.00,租赁费,279000.00,35.35%,279000.00,0.00,低值易耗品摊销,19034.46,2.41%,20273.23,-1238.77,折旧费,98547.91,12.49%,98547.91,0.00,其他,4800.00,0.61%,0.00,4800.00,财务费用,7464.72,0.95%,10157.45,-2692.73,费用合计,789315.77,100.00%,751570.42,37745.35,17,.,二、,客房,损益分析,利润,分析,5,月利润比,4,月,减少,0.68,万,18,.,三、,中餐,损益分析,19,.,三、,中餐,损益分析,收入,分析,营业额,20,.,三、,中餐,损益分析,收入,分析,营业额,收入项目,21,.,三、,中餐,损益分析,收入,分析,营业额,人数、人均,22,.,三、,中餐,损益分析,成本,分析,总成本、毛利率,成本,上升,25.59,万,毛利率,上升,1.27%,23,.,三、,中餐,损益分析,成本,分析,项目成本,24,.,三、,中餐,损益分析,成本,分析,项目毛利率,25,.,三、,中餐,损益分析,费用分析,把费用降到最低,没有最低？,26,.,费用,明细,项目,5,月,比例,4,月,差异,工资,316056.50,45.23%,309244.50,6812.00,租赁费,105000.00,15.03%,105000.00,0.00,电费,68211.90,9.76%,75702.04,-7490.14,燃料费,52534.50,7.52%,44236.34,8298.16,折旧费,48317.63,6.91%,48317.63,0.00,低值易耗品摊销,26226.35,3.75%,42719.19,-16492.84,员工伙食费,16213.24,2.32%,14226.09,1987.15,佣金,16151.80,2.31%,147.00,16004.80,布草洗涤费,9589.51,1.37%,6140.04,3449.47,水费,9517.36,1.36%,8364.00,1153.36,社会保险费,6396.04,0.92%,6119.92,276.12,一次性用品,4890.52,0.70%,1406.66,3483.86,印刷费,4153.20,0.59%,2712.80,1440.40,财务费用,3702.88,0.53%,2011.49,1691.39,工程维修费,2569.48,0.37%,0.00,2569.48,招待费用,2524.40,0.36%,0.00,2524.40,提成,2474.62,0.35%,46.04,2428.58,清洁用品,1798.49,0.26%,1929.88,-131.39,杀虫费,700.00,0.10%,700.00,0.00,办公费用,567.08,0.08%,4084.60,-3517.52,客人用品,436.34,0.06%,0.00,436.34,其他,303.42,0.04%,10.00,293.42,宣传推广费,300.00,0.04%,1446.00,-1146.00,电脑维修费,140.00,0.02%,160.00,-20.00,办公邮电通讯费,55.34,0.01%,314.98,-259.64,员工福利费,50.00,0.01%,0.00,50.00,费用合计,698880.60,100.00%,675039.20,23841.40,27,.,三、,中餐,损益分析,利润,分析,5,月利润比,4,月,增加,38.75,28,.,四、,水疗,损益分析,29,.,收入,增加,15.02,万,日均收入,增加,0.47,万,本月收入包含,票券,10.81,万,四、,水疗,损益分析,收入,分析,30,.,四、,水疗,损益分析,收入,分析,收入,项目,31,.,5,月总成本比,4,月,增加,0.54,万,5,月毛利率比,4,月减少,0.78,万,四、,水疗,损益分析,成本,分析,32,.,四、,水疗,损益分析,费用分析,EXPENSE,请控制费用,33,.,费用,明细,项目,5,月,比例,4,月,差异,工资,148186.00,24.42%,102655.00,45531.00,宣传推广费,135721.00,22.37%,0.00,135721.00,租赁费,96000.00,15.82%,96000.00,0.00,提成,71728.00,11.82%,38973.00,32755.00,低值易耗品摊销,53982.27,8.90%,32720.27,21262.00,电费,49173.83,8.10%,42346.13,6827.70,折旧费,14061.65,2.32%,14061.65,0.00,员工伙食费,9237.78,1.52%,7113.04,2124.74,客人用品,7118.86,1.17%,10556.50,-3437.64,布草洗涤费,5208.57,0.86%,3616.77,1591.80,水费,4579.49,0.75%,3397.00,1182.49,赠送费,4210.88,0.69%,3321.46,889.42,社会保险费,2183.80,0.36%,1631.42,552.38,清洁用品,1263.03,0.21%,1422.28,-159.25,其他,1114.35,0.18%,0.00,1114.35,差旅费,717.00,0.12%,885.00,-168.00,印刷费,655.00,0.11%,3470.00,-2815.00,办公邮电通讯费,403.78,0.07%,80.30,323.48,杀虫费,400.00,0.07%,400.00,0.00,财务费用,356.95,0.06%,319.17,37.78,招待费用,224.50,0.04%,509.00,-284.50,办公费用,133.20,0.02%,1716.50,-1583.30,燃料费,66.71,0.01%,0.00,66.71,一次性用品,45.84,0.01%,0.00,45.84,员工福利费,0.00,0.00%,103.00,-103.00,工程维修费,0.00,0.00%,1622.00,-1622.00,费用合计,606772.49,100.00%,366919.49,239853.00,34,.,四、,水疗,损益分析,利润,分析,5,月,亏损,比,4,月,增加,9.59,万,35,.,五、后勤部门费用分析,36,.,五、,后勤部门,费用分析,总费用对比,37,.,费用,明细,项目,5,月,比例,4,月,差异,折旧费,367986.98,42.73%,367986.98,0.00,工资,227900.00,26.46%,257546.00,-29646.00,汽车费用,70873.14,8.23%,72520.18,-1647.04,招待费用,62789.10,7.29%,11823.40,50965.70,低值易耗品摊销,23776.60,2.76%,2769.40,21007.20,租赁费,17237.37,2.00%,17237.37,电费,13587.81,1.58%,1785.55,11802.26,员工伙食费,12742.72,1.48%,12116.35,626.37,差旅费,10322.00,1.20%,3065.50,7256.50,其他,9555.00,1.11%,26839.22,-17284.22,办公邮电通讯费,8310.90,0.97%,4009.01,4301.89,社会保险费,8166.98,0.95%,8331.94,-164.96,工程维修费,6629.71,0.77%,10119.00,-3489.29,水费,5000.00,0.58%,5113.82,-113.82,消防及对讲机维修费,4710.00,0.55%,4710.00,提成,3439.00,0.40%,3439.00,燃料费,2250.00,0.26%,3000.00,-750.00,无形资产摊销,2130.40,0.25%,2130.40,0.00,电脑维修费,1368.25,0.16%,1368.25,办公费,522.32,0.06%,411.90,110.42,员工福利费,504.00,0.06%,1441.25,-937.25,垃圾清理费,500.00,0.06%,5400.00,-4900.00,清洁用品,486.25,0.06%,641.50,-155.25,印刷品,198.00,0.02%,160.00,38.00,财务费用,170.10,0.02%,2380.10,-2210.00,费用合计,861156.63,100.00%,799591.50,61565.13,38,.,Thanks 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