...Jose Manuel Jr. Professor Kam ACCT 3200 February 25, 2013 Skyview Manor The analysis of this case study is based on three different scenarios: 1) Regular Season, 2) Off Season, and 3) Raised Rates. To begin our analysis, Skyview Manor’s Contribution Margin Income Statement must be calculated to look for the cost behaviors. A cost behavior relates to the fluctuation of an activity. Next, we need to calculate the fixed cost. Luckily, the fixed cost will be unchanged during each scenario unless there is an added fixed value. The variable cost will be the challenge in each scenario because the variable cost changes in each activity. The variable cost per unit remains the same over activities that are relevant. Total variable cost will change directly proportional to each activity. After getting these calculations, we will be able to find each scenario’s Breakeven, Operating Income, and Degree of Leverage. Regular Season: To calculate for the regular season, we need to start with finding the total variable cost. In Exhibit 1, I have identified the variable cost to be in the cleaning supplies at $1,920; linen services at $13,920; and half of the miscellaneous expenses at $3657. Total variable cost will be $19,497. After getting the total variable cost, I can figure out the variable cost per unit. Total variable cost divided by the amount of days (120 days) times the price ($80) times average occupancy rate (80%). The variable cost per unit will be $2.54. Next, I will be able...
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...Skyview Manor This case study is set in 1962 in rural Vermont. The Skyview Manor is an old, but wel/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 days of operation per year. Each of the 50 rooms in the east wing rents for $15 for single occupancy or $20 for double occupancy. The west wing of the hotel has 30 rooms, all of which have spectacular views of the skiing slopes, the mountains, and the village. Rooms in this wing rentfor $20 and $25 for sitigle or double occupancy, respectively. The average occupancy rate during the season is about 80% (typically, the Hotel is full on weekends and averages 50 to 60 rooms occupied on week nights). The ratio of single versus double occupancy is 2:8, on average. . Operating results for the last fiscal year are shown in Exhibit 1. Mr. Kacheck, the manager of the hotel, is concerned about the off-season months, which show losses each month and reduce the high profits reported during the season. He has suggested to the owners, who acquired this hotel only at the end of the 1961 season, that to reduce the off-season losses, they should agree to keep the west wing of the hotel operating year-round. He...
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...Questions for Skyview Manor 1. On average, how many rooms must be rented each night in season for the hotel to breakeven? First Alternative: Step 1: Calculate Weighted Average Revenue per room = [Pr(Specific Room Type) x Rent for Specific Room Type] Pr(East) = 50 / 80 Pr(West) = 30 / 80 Pr(Single) = 2 / 10 (Keep in mind that 2:8 implies a ratio of 2/10) Pr(Double) = 8 / 10 Room Type Rev per Room Weighted Average Pr(East Single) = (50 / 80) x (2 / 10) = 12.5% $ 1 5 $ 1 .875 Pr(East Double) = (50 / 80) x (8 / 10) = 50.0% $ 2 0 $ 1 0.000 Pr(West Single) = (30 / 80) x (2 / 10) = 7.5% $ 2 0 $ 1 .500 Pr(West Double) = (30 / 80) x (8 / 10) = 30.0% $ 2 5 $ 7 .500 100.0% $ 2 0.875 $20.875 equals the Weighted Average Revenue per Night Calc Probability Step 2: Room nights rented in FY ended 3/31/62 = Total Rev / Rev per room night = $160,800 / $ 20.875 (per room) = 7703 rooms Step 3: Calculate VC per room for FY 3/31/62 divided by 7703 rooms Cleaning Supplies $ 1 ,920 $ 0.25 Linen Service $ 1 3,920 $ 1.81 1/2 Misc $ 3 ,657 $ 0.47 $ 2.53 per room Step 4: Calculate FC Fixed Costs = Total Cost – Variable Costs = 138,410 – (1,920 + 13,920 + 3,657) = $118,913 Step 5: Calculate BE BE units = FC / CM = $118,913 / ($20,875 – $2.53) = 6482 rooms per season or 54 rooms per night 2. The hotel is full on weekends in the ski season. If all room rates were raised $5 on weekend nights, but occupancy fell to 72 rooms instead of 80, what is the revised profit ...
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...Dirt Bikes USA Running Case Study Bryan Gaine Melissa Kelly Brad Michels Erica Riley Table of Contents Management Analysis of a Business .....................................................................................4 Analyzing Financial Performance..........................................................................................5 Competitive Analysis .............................................................................................................7 Analyzing the Total Cost of Ownership (TCO) of Desktop Software Assets .......................8 New Customer Database Design ...........................................................................................9 Using Internet Tools to Increase Efficiency and Productivity ...............................................10 -2- Table of Charts Table 1: Dirt Bikes USA Sales History from 2001 to 2005 .................................................. 5 Table 2: Domestic vs. International Sales from 2001 to 2005 ...............................................6 Table 3: Statement of Income ................................................................................................6 Table 4: Software Suites ........................................................................................................8 Table 5: Customer Database ..................................................................................................9 Table 6: Internet Tools Matrix .............
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...Note:The information contained in the list is derived from e-records available in the MCA portal. If any discrepancy/ deviation is noticed by company/ representative of company, the same may be kindly brought to the notice of ministry for rectification. LIST OF SECTION25 COMPANIES S.No. CIN COMPANY NAME GUJARAT URBAN HOUSING COMPANY K K PATEL FOUNDATION ENAR FOUNDATION RESEARCH CENTRE PARYAVARAN EDUTECH HAZIRA AREA INDUSTRIES ASSOCIATION 1 U99999GJ1966NPL001408 2 U74999GJ1986NPL009017 3 U73100GJ1992NPL017317 4 U80903GJ1993NPL020139 5 U91110GJ1993NPL020141 DATE OF REGISTERED OFFICE ADDRESS INCORPORATION 8/17/1966 BHAILAL AMIN MARG VADODARA Gujarat 390003 9/26/1986 BARODA Gujarat 3/17/1992 GYAN MANDIR NH NO 8DHARAGIRI KABILPORE NAVSARI Gujarat 9/7/1993 CENTRE FOR ENVIRONMENT-EDUCATION NFD CAMPUS THALTEJ TEKRA AHMEDABAD- Gujarat 380054 9/7/1993 801,SURYAKIRAN APARTMENT,NEAR SANT XAVIAR SCHOOL, GHOD DOD ROAD,SURAT SURAT Gujarat 395007 11/24/1993 H.N-1099, GROUND FLOOR SECTOR-27. GANDHINAGAR Gujarat 382027 1/25/1994 AVDESH HOUSE , 3RD FLOOR PRITAM NAGAR , ELLISBRIDGE AHMEDABAD Gujarat 380006 8/2/1994 14-A, PUNIT PARK, SHAHIBAUG AHMEDABAD Gujarat 380004 10/19/1995 512 / 515 G I D CPHASE I NARODA AHMEDABAD Gujarat 382330 1/31/1996 CORE HOUSE OFF C G ROADPARIMAL GARDEN ELLISBRIDGE AHMEDABAD Gujarat 380006 12/9/1996 "PARITOSH" USMANPURA AHMEDABAD Gujarat 380013 6/10/1998 GUJARAT AGRICULTURAL UNIVERSITY CAMPUS ANAND DIST KHEDA Gujarat 4/23/1999 402 SHIKHAR BUILDINGNR MOUNT CARMEL RLY...
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