호텔 고정비를 고려한 변동비 영업전략에 관한 연구
A Study on Operating Strategy of Variable Costing with Hotel Fixed Cost
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The purpose of this study is to suggest new operating strategy of room sales promotion using variable costing with hotel fixed cost. I used variable costing of example hotel's room department income statement and made new income statement 3 case. First is variable costing room department income statement. Second is variable costing room department income statement in the condition of additional room 10% sales up sensitive case 1, pessimistic point . Third is variable costing room department income statement in the condition of additional room 10% sales up sensitive case 2, optimistic point. The results are as follows; Operating profit rate of variable costing is 95%, operating profit rate of variable costing in the condition of 10% sales up sensitive case 1, pessimistic point is 96%, operating profit rate of variable costing in the condition of 10% sales up sensitive case 2, optimistic point is 99%. Using very low variable cost, very high contribution operating profit (95%, 96%, 99%), I suggest new operating strategy of room sales promotion.
Abstract
The purpose of this study is to suggest new operating strategy of room sales promotion using variable costing with hotel fixed cost. I used variable costing of example hotel's room department income statement and made new income statement 3 case. First is variable costing room department income statement. Second is variable costing room department income statement in the condition of additional room 10% sales up sensitive case 1, pessimistic point . Third is variable costing room department income statement in the condition of additional room 10% sales up sensitive case 2, optimistic point. The results are as follows; Operating profit rate of variable costing is 95%, operating profit rate of variable costing in the condition of 10% sales up sensitive case 1, pessimistic point is 96%, operating profit rate of variable costing in the condition of 10% sales up sensitive case 2, optimistic point is 99%. Using very low variable cost, very high contribution operating profit (95%, 96%, 99%), I suggest new operating strategy of room sales promotion.
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