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Summary Managerial accounting
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Managerial accounting Ewald van der WerfLecture 1
The income statement is always about a period, it contains revenues and expenses.
Keyword is performance.
Which information do you need?
- Sales
- Costs
- Profit/ Loss
USALI = Format
USALI stands for Uniform System of Accounting for Lodging Industry
Sales (revenues)
Types of sales
- Rooms
- F&B
- other revenues like service
Costs (expenses)
Types of costs
- 2 main costs for hotel/ restaurant, departments
- Other costs such as income taxes and other indirect costs
How to analyze costs?
- Operating and non operating
- Direct and indirect
- Variable and fixed
Indirect costs: Overhead and fixed charges
1: fixed or period
2: related to production capacity
3: depreciation (fixed charges)
Profit/ Loss
Type of profit
- Gross profit
- Departmental profit
- Gross operating profit
- Net profit
Revenue – departmental expenses = departmental income
Departmental income – Overhead = gross operating profit
Gross operating profit – fixed charges = net income
Net income – income tax = net income at
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