ACCOUNTING AND FINANCIAL ANALYSIS IN THE HOSPITALITY INDUSTRY
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1 ACCOUNTING AND FINANCIAL ANALYSIS IN THE HOSPITALITY INDUSTRY Jonathan A. Hales Northern Arizona University Prentice Hall Boston Columbus Indianapolis New York San Francisco Upper Saddle River Amsterdam Cape Town Dubai London Madrid Milan Munich Paris Montreal Toronto Delhi Mexico City Sao Paulo Sydney Hong Kong Seoul Singapore Taipei Tokyo
2 CONTENTS Foreword xv Preface xvii Acknowledgments xxiii Part 1 Creating a Foundation Chapter 1 Introduction to Numbers, Accounting, and Financial Analysis 1 Introduction 2 Numbers: The Lifeblood of Business 2 Definitions and Formulas 2 Customers, Associates, and Profitability 3 Career Success Model 5 Technical Skills 6 Management/Leadership Skills 7 Financial Skills 8 Marketing Skills 8 High Performance Organizations 9 Financial Statements 9 The Profit and Loss Statement 9 The Balance Sheet 11 The Statement of Cash Flows 12 The Statement of Stockholders Equity 14 Revenues: The Beginning of Financial Performance 15 Formulas 16 Market Segments 19 The Customer 20 Profit: The Ultimate Measure of Financial Performance 21 Department Profit 21 Rooms Department 22 Restaurant Department 22 House Profit or Gross Operating Profit 22 Net House Profit or Adjusted Gross Operating Profit 23 Profit Before and After Tax 23 Summary 24 Hospitality Manager Takeaways 24 > Key Terms 24 Formulas 25 Review Questions 25 Practice Exercises 26 VII
3 viii Contents Chapter 2 Foundations of Financial Analysis 28 Introduction 29 Fundamental Methods of Financial Analysis 29 Two Important Tools 29 The Financial Management Cycle 30 Comparing Numbers to Give Them Meaning 31 Budget 31 Forecast 31 Last Year 31 Previous Month or Period 32 Pro Forma 32 Other Goals 32 Measuring Change to Explain Performance 33 Using Percentages in Financial Analysis 34 Calculating Percentages 34 What Percentages Measure 35 Four Types of Percentages Used in Financial Analysis 36 Cost or Expense Percentages 36 Profit Percentages 36 Mix Percentages 37 Percentage Change 38 Trends in Financial Analysis 40 Short- and Long-Term Trends 40 Revenue, Expense, and Profit Trends 40 Company and Industry Trends 41 General Economic Trends National and International Summary 42 Hospitality Manager Takeaways 43 Key Terms 43 Formulas 43 Review Questions 44 Practice Exercises 44 Chapter 3 Accounting Department Organization and Operations 47 Introduction 48 Organization Charts 48 Full Service Hotels 48 Accounting Department 52 Smaller or Select Service Hotels 55 Accounting Operations in Full Service Hotels Accounting Department Operations
4 Contents ix Hotel Department Operations and Relationships with Accounting 60 Monthly Preparation of Financial Reports 61 Accounting Operations in Restaurants and Smaller Hotels 62 Financial Statement Preparation 62 Purchasing and Inventories 63 Wage and Cost Controls 63 Summary 64 Hospitality Manager Takeaways 64 Key Terms 65 Review Questions 66 Practice Exercises 66 Part 2 Financial Statements and Management Reports Chapter 4 The Profit and Loss Statement (P&L) 67 Introduction 68 Hotel Consolidated P&L Statements 68 Revenue Centers and Profit Centers 69 Expense Centers and Support Costs 71 Fixed Costs, Fees, and Other Deductions 72 Hotel Profit Levels 72 Formats for Consolidated P&L Statement 77 Titles 77 Horizontal Headings 78 Vertical Headings 78 Examples of Consolidated P&L Statement 78 Department P&L Statements 85 The Four Major Cost Categories 85 Revenue and Profit Department P&Ls 87 Expense Center Department P&Ls 88 Fixed Cost Department P&Ls 88 Analyzing Department P&L Statements 89 Summary 90 Hospitality Manager Takeaways 91 Key Terms 91 Review Questions 92 Practice Exercises 92 Chapter 5 The Balance Sheet (A&L) and Statement of Cash Flows 93 Introduction 94 The Balance Sheet or Asset and Liability Statement 94 Definition 94
5 Contents Working Capital 100 Capitalization 101 The Relationship between the Balance Sheet and the P&L Statement 102 Managers' Use of Balance Sheet Accounts in Daily Operations 102 Business Operating Cycle 102 Similarities and Differences between the Balance Sheet and the P&L Statement 104 The Statement of Cash Flows 106 Definition 107 Cash Flow and Liquidity 107 Classifications of Cash Flow 109 Source and Use of Funds Statement 110 Summary 112 Hospitality Manager Takeaways 113 Key Terms 113 Review Questions 113 Practice Exercises 114 Chapter 6 Hotel Management Reports 115 Introduction 116 Internal Hotel Management Reports 116 Definition 116 Types and Uses 117 Daily Reports 118 Daily Revenue Report 118 Labor Productivity Report 122 Weekly Reports 126 Weekly Revenue Forecast 127 Weekly Wage and Cost Scheduling 127 Profitability Forecasting 127 Monthly Internal Management Reports 127 Monthly or Accounting Period P&L Statement 128 Profitability, Retention, and Flow-Through 128 Monthly P&L Statement Critiques 131 Summary 132 Hospitality Manager Takeaways 132 Key Terms 133 Review Questions 133 Practice Exercises 134 Chapter 7 Revenue Management 135 Introduction 136 RevPAR Revenue per Available Room 136 Definition 136
6 Contents xi Why RevPAR Is Important 138 How RevPAR Is Used 139 Rate Structures and Market Segments 141 Definition 141 Establishing Rate Structures 141 Revenue Management 143 Definition 143 Seven Core Concepts of Revenue Management 143 Yield Systems 144 How Yield Systems Work 146 Using Revenue Management in Different Types of Hotels 148 Selling Strategies 150 Definition 150 The Selling Strategy Process 150 Revenue Management Critiques 152 Summary 153 Hospitality Manager Takeaways 153 Key Terms 154 Review Questions 154 Practice Exercises 155 Chapter 8 Comparison Reports and Financial Analysis 156 Introduction 157 Profitability: The Best Measure of Financial Performance 157 Definition 157 The Difference between Analyzing Profits and Analyzing Revenues 158 The Impact of Department Profits on Total Hotel Profits 159 Maximizing and Measuring Total Hotel Profitability 161 Chapter 2 Review: Foundations of Financial Analysis 161 Comparing Numbers/Results to Give Them Meaning 162 Measuring and Evaluating Change in Financial Analysis 162 Percentages as a Tool in Financial Analysis 162 The Importance of Trends in Financial Analysis 162 Variation Analysis 164 Definition 164 Formulas and Ratios Used in Variation Analysis 165 Key Hotel Ratios that Measure Financial Performance 167
7 xii Contents Part 3 Star Market Reports 171 Definition 171 Different Types of STAR Market Reports 171 How STAR Market Reports Are Used 173 Summary 174 Hospitality Manager Takeaways 174 Key Terms 175 Review Questions 175 Practice Exercises 176 Budgets and Forecasts Chapter 9 Budgets 178 Introduction 179 The Use of Budgets in Business Operations 179 Definition 179 The Four Types of Budgets 180 Annual Operating Budgets 184 Consolidated Hotel Budget 184 Revenue and Expense Department Budgets 184 Fixed Expense Department Budgets 185 Formulas and Steps in Preparing a Budget 186 The Goals of an Operating Budget 186 Methods of Preparing Budgets 186 Revenue Budgets 187 Expense Budgets 188 Profit Budgets 190 Capital Expenditure Budgets 190 Definition 190 Characteristics 191 Preparing Capital Expenditure Budgets 191 Summary 193 Hospitality Manager Takeaways 194 Key Terms 194 Review Questions 195 Practice Exercises 195 Chapter 10 Forecasting: A Very Important Management Tool 197 Introduction 198 Forecasting Fundamentals 198 Definition 198 Last Year, Budgets, and Forecasts 199 Types and Uses of Forecasts 200 Forecasting Relationships with Last Year and the Budget 200 Weekly, Monthly, Quarterly, and Long-Term Forecasts 201
8 Contents xiii Revenue, Wages, and Operating Expense Forecasts 202 Revenue Forecasting 205 The Importance of Room Revenue Forecasts 205 Volume: The Key to Forecasting 206 Wage Forecasting and Scheduling 209 Wage Forecasting Fundamentals 209 Labor Standards, Forecasting, and Ratios 209 Summary 210 Hospitality Manager Takeaways 210 Key Terms 211 Review Questions 211 Practice Exercises 211 Part 4 Other Financial Information Chapter 11 Corporate Annual Reports 252 Introduction 253 The Purpose of Corporate Annual Reports 254 Definition 254 Regulations and Independent Auditors 254 Public Relations 256 Uses of Corporate Annual Reports 256 The Message to Shareholders 257 Performance for the Year 257 Company Culture 258 Strategies for the Future 258 The Content of the Corporate Annual Report 260 Operating and Financial Results by Brand, Concept, or Division 260 Other Corporate Themes and Information 263 Financial Results for the Year 263 Independent Auditors Report and Management Responsibilities Report 263 The Three Main Financial Statements 264 Notes to Consolidated Financial Statements 265 Summary 265 Hospitality Manager Takeaways 265 Key Terms 266 Review Questions 267 Practice Exercises 267 Chapter 12 Personal Financial Literacy Introduction 269 Personal Financial Literacy 269 Definition Personal Income Statement 270
9 xiv Contents Personal Cash Flow 271 Personal Balance Sheet 272 Managing Personal Finances 275 The Rat Race 275 Evaluating Your Personal Financial Position 276 Developing Financial Literacy 276 Evaluating Assets and Sources of Income 277 Company Programs 277 Individual Investment Accounts 279 Retirement Planning 279 Summary 283 Hospitality Manager Takeaways 284 Key Terms 284 Review Questions 285 Practice Exercises 285 Glossary 286 Index 293
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