Management Accounting for Hotels and Restaurants

.NET Profit Sales Operating Beverage Gross Mix VC++ Payroll Expenses Fixed costs Vice Versa Actual Room Sales Acid Test Ratio Average Spending Power Beverage Cost Beverage Sales Average Room Rate Current Liabilities Beverage Operation Departmental Expenses departmental Food Cost Control Gross Profit Departmental Profit Differential Profit Margins Net Profit Ratio Semi-fixed Cost Room Sales Sales Mix Net Profit Occupied Rooms Undistributed Operating Expenses Rooms Department undistributed