财务问题 20

Problem2RobertisanentrepreneurandattemptingtoplanforarestaurantandbaroperationsnearZh... Problem 2
Robert is an entrepreneur and attempting to plan for a restaurant and bar operations near Zhejiang Ningbo Institute of Technology (NIT). Robert expects restaurant sales of RMB3,500,000 and bar sales of RMB2,500,000 in the first year.
罗伯特准备在宁波理工学院开设餐馆和酒吧,他期望第一年餐馆和酒吧的销售额分别达到350万元和250万元。
It is expected that food costs in the restaurant will be 35% of sales, and drink costs 50% of bar sales. The rental(租金) attributed to the restaurant is RMB400,000 per year and to the bar RMB300,000 per year. The restaurant will have a manager at a total cost of RMB250,000,whilst(同时) the bar manager will cost RMB200,000. The other staff (员工)will be hourly paid workers at a wage rate of RMB40 per hour. Wages are expected to cost 25% of restaurant sales and 15% of bar sales.
据估计餐馆的食品成本将达到销售额的35%,酒吧里的饮料将达到销售额的50%,场地租金是餐馆每年40万元,酒吧租金是30万元一年,同时餐馆和酒吧各聘请了一名职业经理人,年薪分别是25万和20万元。另外的员工均为钟点工,每小时支付40元的工资,预测小时工的工资额将占销售额的25%和15%。(注意:餐馆和酒吧各自分别核算)
Tasks
Task 1
Based on the above figures, calculate expected profits for both restaurant and bar for the first year of operation.预测餐馆和酒吧第一年的利润。
Task 2
Calculate the weekly average number of hours of hourly-paid workers wages payable.计算小时工每周的平均工作时间
Task 3
Calculate the break even sales figure for both restaurant and bar.计算盈亏平衡时的餐馆和酒吧销售额
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COyuan
2010-10-25
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预计餐馆利润75万,酒吧利润37.5万。
小时工每周平均工作390左右。
亏平衡时的餐馆和酒吧销售额 162.5万和142.85万。
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