한국조리학회지 (Culinary science and hospitality research)
- 제3권
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- Pages.165-179
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- 1997
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- 2466-0752(pISSN)
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- 2466-1023(eISSN)
호텔 영업장의손익분기점 분석에 관한 연구
A Study on the Cost-Volume-Profit Analysis in the Food Service Operation
초록
Cost-volume-profit analysis shows the relationship between these factors. The figures expressed in a break-even chart can be used planning control and decision making. The relation ships can also be helpful in understanding how all costs must be covered in menu pricing. Involved in these relationship is the contribution to overhead and profit, or contribution ratio. This study used the food service operation of H hotel. Assumed the FC would be 10% of the High Volume, the VC would be 76% of the high volume. And in the CVP of individual meals, selected labor cost of the VC, assumed labor cost would be 35% of the volume.
키워드