++แก้โจทย์การเงิน CVP analysis++

รบกวนหน่อยค่ะ นั่งแก้โจทย์ไปมาๆอยู่พักนึงแล้ว แต่ก็ยังหาคำตอบที่น่าจะเป็นไม่ได้ พอดีพึ่งเรียนการเงินการโรงแรม เจอโจทย์ที่เแปลกๆเลยมึน รบกวนผู้รู้ช่วยหน่อยนะคะ ขอบคุณมากค่ะ
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Saturn Ltd, a large American hotel organization, has purchased a small rooming house on a property adjacent to one of its main hotels. The acquisition was made with a view to demolishing much of the existing structure and building a custom-designed health club that could be used by hotel guests. Building of the new health club is not due to start for at least a year.

Saturn has been approached by Reg Norman, a contact of the property’s vendor. Norman specializes in arranging golfing holidays. In keeping with the last 5 years, Norman wants to use the building for 30 weeks to house a particular niche market of ‘economy golfers’. Norman says that he can provide between six and fifteen guests per week. Under the proposed arrangement, Norman will pay Saturn $200 for each guest provided with lodging and morning and evening meals for a week. Saturn’s accountant has developed the following cost data which he believes relevant to the decision of whether to accept Norman’s offer.

Weekly cost incurred by Saturn per guest:
- Food $70
- Electricity $6
- Laundry, cleaning etc. $10

Casual staff to provide cleaning and other services for 30 weeks:
- For 6 to 10 guests per week: $22,000
- For 11 to 15 guests per week: $34,000

Other incremental costs if building occupied for 30 weeks:
- Maintenance and security: $12,000

Required:

(a) From Saturn’s perspective what is the breakeven number of guests per week?
(b) Calculate the change to Saturn’s total profit if 10 guest rooms are sold per week throughout the 30-week period.
(c) Calculate the change to Saturn’s total profit if 12 guest rooms are sold per week throughout the 30-week period.

*แก้ไขโจทย์ค่ะ

แก้ไขเมื่อ 14 พ.ค. 55 04:27:05

แก้ไขเมื่อ 14 พ.ค. 55 04:26:19

แก้ไขเมื่อ 14 พ.ค. 55 04:24:22

จากคุณ	: PimMaYom
เขียนเมื่อ	: 14 พ.ค. 55 04:20:05