SKYVIEW MANOR OVERVIEW Hotel Skyview Manor hanya buka pada musim ski. Hotel buka pada tanggal 2 Desember dan tutup pada akhir Maret. Pegunungan ski beroperasi hanya selama 120 hari per tahun. Setiap 50 kamar di sebelah timur disewakan sebesar $15 untuk satu orang atau $20 untuk dua orang. Untuk 30 kamar di sebelah barat disewakan sebesar $20 untuk satu orang dan $25 untuk dua orang. Rata-rata tingkat penyewa kamar hotel selama musim ski adalah sebesar 80% (dengan kondisi hotel penuh disaat akhir
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ACC 5850 Skyview Manor Case 1. On average‚ how many rooms must be rented each night in season for the hotel to break even? Variable Costs: Cleaning Supplies $1‚920 Linen Service $13‚920 ½ Misc Expenses $3‚657 $19‚497 (Total Variable Cost) Variable Cost per Occupied Room Night: = =$2.54. Contribution Margin: Average Revenue = = $20.94 Contribution Margin = Revenue – Variable Cost = $20.94 – $2.54 = 18.40. Fixed Costs: = Total Costs – Variable Costs
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The principal question of the case study is whether Skyview Manor should stay open during the off-season or not. Currently‚ Skyview Manor is operating during the skiing season which opens a total of 120 hotel operating days but if they remain open the hotel will operate 365 days a year. The manager of the hotel‚ Mr. Kacheck‚ is worried about off-season losses. Mr. Kacheck proposed following ideas in order to increase the occupancy and decrease the losses. * Stay open in the off-season and
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Skyview Manor This case study is set in 1962 in rural Vermont. The Skyview Manor is an old‚ but well-maintained property that has changed ownership several times over the years. It has no restaurant or bar. It is positioned as a mid-price‚ good quality “destination” resort hotel. The Skyview Manor is open only during the skiing season. It opens on December 2 and closes the last day of March. The ski mountain that it serves operates on a permit from the state which allows only 120
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SkyView Manor Case Question 1 variable Cost Linen service $13‚920.00 Supplies $1‚920.00 1/2 Misc Exp $3‚657.00 Total $19‚497.00 Revenue $160‚800.00 CM Ratio = 1- (19497/160800) 0.87875 Average room 160800/7680 rooms $20.94 contribution margin per room $18.40 Fixed Cost Depreciation 30000 Property tax 4000 Insurance 3000 Mortgage 21716 Salaries $27‚480.00 payroll Tax $5‚496.00 Repairs $17‚204.00 Utilities $6‚360.00 1/2 misc $3‚657.00 Total 118913 Break even 6463 rooms / 120
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the year‚ per Exhibit 1? 3. What is the proposed incremental contribution margin per occupied room/day during the off-season? Assuming 40% occupancy that can be expected due to the advertising budget 4. For each alternative in the case‚ list the annual expenses that are incremental to that decision alternative but are not related to the room/days occupied? A. Open West wing during offseason Annual incremental expenses that are not related to rooms/days occupied 1.
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Question 1. Break-even point (per unit) = Total Fixed Costs / Average Revenue – Variable Costs per Unit Total Fixed Costs = Total Costs – Variable Costs Total Costs = $138‚410 (Total Expenses‚ Exhibit 1) In this case‚ Variable Costs would include Cleaning Supplies‚ Linen Service‚ and one half of Miscellaneous expenses; therefore‚ Total Variable Costs = 1‚920 + 13‚920 + 3‚657 = $19‚497 Thus‚ Total Fixed Costs = $138‚410 - $19‚497 = $118‚913 Average number of rooms occupied per season = 120
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margin per occupied room/day during the offseason? The incremental contribution margin per room/day is $5 as indicated in the chart above. 4. For each alternative in the case‚ list the annual expenses that are incremental to that decision alternative but are not related to the room/days occupied? There are 3 alternative cases (1) Invest in advertising; (2) Invest in a heating pool; (3) Invest in a summer pool As a result‚ please see the respective incremental cost independent of occupancy rate for
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United States and live in the state of Vermont. To me‚ Vermont is a place in the United States that is not talked about very much. The state looks very friendly‚ calm‚ and quite beautiful. There are many activities that you can do year-round as well. I feel as if the state of Vermont is a great place to relocate. Usually whenever I am asked where I want to live later in life‚ I usually reply with somewhere peaceful‚ like Vermont. It seems to me that Vermont is not talked about a lot because there
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1.) Identification of Problem: Key Issues/Problems: Carson Manor is a nursing home that houses the elderly and provides them with nursing care. This case of Carson Manor the nursing home is fraught with cost inefficiencies. There are more issues with the system of classifying patients and the levels of nursing care given to each of those patients. Potential Problems include: * Budget is massively inefficient in keeping and taking care of the elderly within the nursing home. * Nurses will
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