Transcript 20130601 戴之蕙總經理

飯店營業運管理
Debbie Tai
2013/06/15
Index
• 組織架構
• 預估損益
• 飯店籌備流程
組織架構
董事會
董事長
總經理
行政管理部
副總經理
客房部
餐飲部
行銷業務部
公關部
財務部
人事部
採購部
預估損益表
第一年
第二年
第三年
第四年
第五年
第六年
第七年
第八年
第九年
第十年
總合計
比率
客房收入
60%
45,990,000
48,289,500
50,703,975
52,225,094
53,269,596
54,334,988
55,421,688
55,975,905
56,535,664
57,101,020
529,847,430
49%
餐飲收入
40%
36,792,000
38,631,600
40,563,180
41,780,075
42,615,677
43,467,990
44,337,350
44,780,724
45,228,531
45,680,816
423,877,944
39%
SPA收入
10,401,989
10,922,088
11,468,193
11,812,238
12,048,483
12,289,453
12,535,242
12,660,594
12,787,200
12,915,072
119,840,553
11%
營業收入合計
93,183,989
97,843,188
102,735,348
105,817,408
107,933,756
110,092,431
112,294,280
113,417,223
114,551,395
115,696,909
1,073,565,927
100%
住房率
70%
74%
77%
79%
81%
83%
84%
85%
86%
87%
營費成本
客房成本
10%
4,599,000
4,828,950
5,070,398
5,222,509
5,326,960
5,433,499
5,542,169
5,597,590
5,653,566
5,710,102
52,984,743
5%
餐飲成本
36%
13,245,120
13,907,376
14,602,745
15,040,827
15,341,644
15,648,477
15,961,446
16,121,061
16,282,271
16,445,094
152,596,060
14%
SPA成本
5%
520,099
546,104
573,410
590,612
602,424
614,473
626,762
633,030
639,360
645,754
5,992,028
1%
營費成本合計
18,364,219
19,282,430
20,246,552
20,853,948
21,271,027
21,696,448
22,130,377
22,351,681
22,575,198
22,800,950
211,572,831
20%
營業毛利
74,819,769
78,560,758
82,488,796
84,963,460
86,662,729
88,395,983
90,163,903
91,065,542
91,976,197
92,895,959
861,993,097
80%
營業費用
2%
人事費用
能源費用
10%
行銷費用
2%
2%
2%
27,345,600
27,345,600
27,892,512
27,892,512
28,450,362
28,450,362
29,019,369
29,019,369
29,599,757
29,599,757
284,615,201
27%
9,318,399
9,784,319
10,273,535
10,581,741
10,793,376
11,009,243
11,229,428
11,341,722
11,455,140
11,569,691
107,356,593
10%
4,659,199
4,892,159
3,082,060
2,116,348
2,158,675
2,201,849
1,122,943
1,134,172
1,145,514
1,156,969
23,669,889
2%
管理費用
5%
4,659,199
4,892,159
5,136,767
5,290,870
5,396,688
5,504,622
5,614,714
5,670,861
5,727,570
5,784,845
53,678,296
5%
保險費用
2%
1,863,680
1,956,864
2,054,707
2,116,348
2,158,675
2,201,849
2,245,886
2,268,344
2,291,028
2,313,938
21,471,319
2%
折舊及攤提
維運費用
其他各項費用
11%
11,496,000
11,496,000
11,496,000
11,496,000
11,496,000
2,150,400
3,188,800
4,227,200
5,265,600
6,304,000
78,616,000
7%
875,000
1,750,000
1,750,000
1,750,000
1,750,000
1,750,000
1,750,000
1,750,000
1,750,000
1,750,000
16,625,000
2%
10,250,239
10,762,751
11,300,888
11,639,915
11,872,713
12,110,167
12,352,371
12,475,895
12,600,653
12,726,660
118,092,252
11%
營業費用
70,467,316
72,879,852
72,986,470
72,883,734
74,076,489
65,378,492
66,523,511
67,887,564
69,835,261
71,205,860
704,124,550
66%
營業利益
4,352,453
5,680,906
9,502,326
12,079,725
12,586,240
23,017,492
23,640,392
23,177,978
22,140,936
21,690,099
157,868,547
15%
利息支出
營業外收支
稅前淨利
所得稅費用
稅後淨利
EBITDA
17%
1,857,600
1,764,720
1,671,840
1,578,960
1,486,080
1,393,200
1,300,320
1,207,440
1,114,560
1,021,680
14,396,400
1%
-
-
-
-
-
-
-
-
-
-
-
0%
2,494,853
3,916,186
7,830,486
10,500,765
11,100,160
21,624,292
22,340,072
21,970,538
21,026,376
20,668,419
143,472,147
13%
424,125
665,752
1,331,183
1,785,130
1,887,027
3,676,130
3,797,812
3,734,991
3,574,484
3,513,631
24,390,265
2%
2,070,728
3,250,434
6,499,303
8,715,635
9,213,133
17,948,162
18,542,260
18,235,547
17,451,892
17,154,788
119,081,882
11%
15,848,453
17,176,906
20,998,326
23,575,725
24,082,240
25,167,892
26,829,192
27,405,178
27,406,536
27,994,099
207,691,747
19%
AIE Art Eco Design Hotel－現金流量表
第一年
期初現金餘額
$
6,500,000
第二年
第三年
$ 16,970,728 $28,621,162
第四年
第五年
$
$43,520,466 60,636,101
第六年
第七年
第八年
$
78,249,233
$
90,059,795
$
103,502,855
第九年
第十年
$ 117,677,602 $ 132,107,094
資金來源 :
淨利
折舊攤銷
資金來源合計
$
2,070,728
3,250,434
11,496,000
11,496,000
6,499,303
8,715,635
9,213,133
17,948,162
18,542,260
18,235,547
17,451,892
11,496,000 11,496,000
11,496,000
2,150,400
3,188,800
4,227,200
5,265,600
13,566,728 $ 14,746,434 $17,995,303 $20,211,635
$
20,709,133
$
20,098,562
$
21,731,060
$
22,462,747
$
22,717,492
17,154,788
6,304,000
$
23,458,788
資金用途 :
裝修及設備更
新
3,096,000
借款本金償還
資金用途合計
$
3,096,000
期末現金餘額
$
3,096,000
$
3,096,000
16,970,728 $ 28,621,162
5,192,000
5,192,000
5,192,000
5,192,000
5,192,000
3,096,000
3,096,000
3,096,000
3,096,000
3,096,000
3,096,000
3,096,000
3,096,000
$
3,096,000
$
3,096,000
$
3,096,000
$
8,288,000
$
8,288,000
$
8,288,000
$
8,288,000
$
8,288,000
$60,636,101
$
78,249,233
$
90,059,795
$
103,502,855
$ 117,677,602
$
132,107,094
$ 147,277,882
$43,520,466
Market Research
• Product Type
• Market Placement
Concept/Vision
•
•
•
•
•
•
CIS
Hotel PMS
Pabx/IT
Business Plan
Website
Financial Projections
Design & Planning
•
•
•
•
•
Mock Up Room
SPA outlet
F&B Outlet
Lobby Outlet
Product Development
Critical Path/Finance
• Pre-opening Timeline
• Organization Chart – Hotel Manager reporting to
Financial Controller
• Purchasing FF&E
• Pre-opening Budget
• Recruitment Schedule
• Payroll Budget
Pre-Opening
•
•
•
•
Construction Handover
Cleaning
Set Up
SOP/Training
Thank You
Q&A