星级酒店财务分析 超实用

1、XXXXX,酒店有限公司,2014,年,5,月份,财务,分析表,目,录,一,酒店,损益分,析,一、酒店损益分析,收入,分析,总收入,5,月,4,月,85.01,万,5,月,去年,87.87,万,日均,5,月,4,月,2.47,万,5,月,去年,2.84,万,酒店总收入分析图,一、酒店损益分析,收入,分析,分部门,备注,一、酒店损益分析,成本,分析,成,5,月,4,月,26.29,万,本,5,月,去年,15.39,万,毛,5,月,4,月,2.47,利,5,月,去年,2.01,一、酒店损益分析,费用,分析,一、酒店损益分析,利润,分析,5,月份,亏损,38.47,万,减少,亏损,17.51,万,4

2、,月份,亏损,55.98,万,5,月份,亏损,38.47,万,亏损增加,74.7,万,去年,同期,盈利,36.25,万,本期总亏损,38.47,万其中折旧费及无形资产,摊销费,53.1,万，扣除此项总盈利,14.63,万,一、酒店损益分析,利润,分析,分部门,二,客房,损益分析,二,客房,损益分析,收入,分析,营业额,VIP,客人,14,散客价,34,旅行社,17,商务客,21,团队房,11,日租,3,客人类型图,二,客房,损益分析,收入,分析,收入项目、客类,1.84,万,0.81,万,0.14,万,二,客房,损益分析,收入,分析,平均房价,8.44 1.4 26.19 17.11 23.4

3、7,二,客房,损益分析,收入,分析,开房率,1% 1% 2% 3% 1,二,客房,损益分析,成本,分析,5,月总成本,0.78,万,4,月总成本,0.61,万,增加,0.17,万,5,月毛利率,99.35,4,月毛利率,99.47,下降,0.12,二,客房,损益分析,费用分析,大家都在降，我们也降吧,费用,明细,项目,5,月,比例,4,月,差异,工资,103556.00,13.12,93914.00,9642.00,员工伙食费,6975.46,0.88,5927.54,1047.92,社会保险费,3862.12,0.49,3803.83,58.29,员工奖金,150.00,0.02,339.0

4、0,189.00,办公费用,1545.03,0.20,835.20,709.83,办公邮电通讯费,19889.84,2.52,19135.70,754.14,印刷费,3.00,0.00,3350.00,3347.00,水费,5613.57,0.71,4303.40,1310.17,电费,94849.34,12.02,108383.47,13534.13,工程维修费,2406.02,0.30,0.00,2406.02,布草洗涤费,24026.06,3.04,23757.03,269.03,员工制服洗涤费,8608.90,1.09,8115.60,493.30,清洁用品,11060.71,1.40

5、,5099.68,5961.03,杀虫费,700.00,0.09,700.00,0.00,客人用品,59104.63,7.49,17904.38,41200.25,佣金,22048.00,2.79,31543.00,9495.00,提成,16070.00,2.04,16480.00,410.00,租赁费,279000.00,35.35,279000.00,0.00,低值易耗品摊销,19034.46,2.41,20273.23,1238.77,折旧费,98547.91,12.49,98547.91,0.00,其他,4800.00,0.61,0.00,4800.00,财务费用,7464.72,0.

6、95,10157.45,2692.73,费用合计,789315.77,100.00,751570.42,37745.35,二,客房,损益分析,利润,分析,5,月利润比,4,月,减少,0.68,万,三,中餐,损益分析,三,中餐,损益分析,收入,分析,营业额,三,中餐,损益分析,收入,分析,营业额,收入项目,三,中餐,损益分析,收入,分析,营业额,人数、人均,三,中餐,损益分析,成本,分析,总成本、毛利率,成本,上升,25.59,万,毛利率,上升,1.27,三,中餐,损益分析,成本,分析,项目成本,三,中餐,损益分析,成本,分析,项目毛利率,三,中餐,损益分析,费用分析,把费用降到最低,没有最低,

7、费用,明细,项目,5,月,比例,4,月,差异,工资,316056.50,45.23,309244.50,6812.00,租赁费,105000.00,15.03,105000.00,0.00,电费,68211.90,9.76,75702.04,7490.14,燃料费,52534.50,7.52,44236.34,8298.16,折旧费,48317.63,6.91,48317.63,0.00,低值易耗品摊销,26226.35,3.75,42719.19,16492.84,员工伙食费,16213.24,2.32,14226.09,1987.15,佣金,16151.80,2.31,147.00,160

8、04.80,布草洗涤费,9589.51,1.37,6140.04,3449.47,水费,9517.36,1.36,8364.00,1153.36,社会保险费,6396.04,0.92,6119.92,276.12,一次性用品,4890.52,0.70,1406.66,3483.86,印刷费,4153.20,0.59,2712.80,1440.40,财务费用,3702.88,0.53,2011.49,1691.39,工程维修费,2569.48,0.37,0.00,2569.48,招待费用,2524.40,0.36,0.00,2524.40,提成,2474.62,0.35,46.04,2428.5

9、8,清洁用品,1798.49,0.26,1929.88,131.39,杀虫费,700.00,0.10,700.00,0.00,办公费用,567.08,0.08,4084.60,3517.52,客人用品,436.34,0.06,0.00,436.34,其他,303.42,0.04,10.00,293.42,宣传推广费,300.00,0.04,1446.00,1146.00,电脑维修费,140.00,0.02,160.00,20.00,办公邮电通讯费,55.34,0.01,314.98,259.64,员工福利费,50.00,0.01,0.00,50.00,费用合计,698880.60,100.00

10、,675039.20,23841.40,三,中餐,损益分析,利润,分析,5,月利润比,4,月,增加,38.75,四,水疗,损益分析,收入,增加,15.02,万,日均收入,增加,0.47,万,本月收入包含,票券,10.81,万,四,水疗,损益分析,收入,分析,四,水疗,损益分析,收入,分析,收入,项目,5,月总成本比,4,月,增加,0.54,万,5,月毛利率比,4,月减少,0.78,万,四,水疗,损益分析,成本,分析,四,水疗,损益分析,费用分析,EXPENSE,请控制费用,费用,明细,项目,5,月,比例,4,月,差异,工资,148186.00,24.42,102655.00,45531.00,

11、宣传推广费,135721.00,22.37,0.00,135721.00,租赁费,96000.00,15.82,96000.00,0.00,提成,71728.00,11.82,38973.00,32755.00,低值易耗品摊销,53982.27,8.90,32720.27,21262.00,电费,49173.83,8.10,42346.13,6827.70,折旧费,14061.65,2.32,14061.65,0.00,员工伙食费,9237.78,1.52,7113.04,2124.74,客人用品,7118.86,1.17,10556.50,3437.64,布草洗涤费,5208.57,0.86

12、,3616.77,1591.80,水费,4579.49,0.75,3397.00,1182.49,赠送费,4210.88,0.69,3321.46,889.42,社会保险费,2183.80,0.36,1631.42,552.38,清洁用品,1263.03,0.21,1422.28,159.25,其他,1114.35,0.18,0.00,1114.35,差旅费,717.00,0.12,885.00,168.00,印刷费,655.00,0.11,3470.00,2815.00,办公邮电通讯费,403.78,0.07,80.30,323.48,杀虫费,400.00,0.07,400.00,0.00,

13、财务费用,356.95,0.06,319.17,37.78,招待费用,224.50,0.04,509.00,284.50,办公费用,133.20,0.02,1716.50,1583.30,燃料费,66.71,0.01,0.00,66.71,一次性用品,45.84,0.01,0.00,45.84,员工福利费,0.00,0.00,103.00,103.00,工程维修费,0.00,0.00,1622.00,1622.00,费用合计,606772.49,100.00,366919.49,239853.00,四,水疗,损益分析,利润,分析,5,月,亏损,比,4,月,增加,9.59,万,五、后勤部门费用分

14、析,五,后勤部门,费用分析,总费用对比,费用,明细,项目,5,月,比例,4,月,差异,折旧费,367986.98,42.73,367986.98,0.00,工资,227900.00,26.46,257546.00,29646.00,汽车费用,70873.14,8.23,72520.18,1647.04,招待费用,62789.10,7.29,11823.40,50965.70,低值易耗品摊销,23776.60,2.76,2769.40,21007.20,租赁费,17237.37,2.00,17237.37,电费,13587.81,1.58,1785.55,11802.26,员工伙食费,12742

15、.72,1.48,12116.35,626.37,差旅费,10322.00,1.20,3065.50,7256.50,其他,9555.00,1.11,26839.22,17284.22,办公邮电通讯费,8310.90,0.97,4009.01,4301.89,社会保险费,8166.98,0.95,8331.94,164.96,工程维修费,6629.71,0.77,10119.00,3489.29,水费,5000.00,0.58,5113.82,113.82,消防及对讲机维修费,4710.00,0.55,4710.00,提成,3439.00,0.40,3439.00,燃料费,2250.00,0.26,3000.00,750.00,无形资产摊销,2130.40,0.25,2130.40,0.00,电脑维修费,1368.25,0.16,1368.25,办公费,522.32,0.