Transcript Document 9655516

Matakuliah
Tahun
: V0282 - Manajemen Akuntansi Hotel
: 2009 - 2010
PERTEMUAN 8
Chapter 8
REVENUE ESTIMATED NONOPERATING
EXPENSES
Jerielle Pelley is the front office manager at the 125-room Best Stay Inn.
Her general manager has asked her to prepare a Net ADR Yield report
for the hotel’s prior month room sales. The manager has asked Jerielle
to address several specific issues in the summary she is to prepare.
Using the information provided below, help Jerielle calculate the answers
she needs to complete her report.
The reservation generation fees that must be paid by the hotel include
the following:
• The hotel is assessed a $28.00 fee on each room sold by its third-party
Internet sites.
• The Franchisor assesses an $8.00 fee on each room sold through its
CRS.
• The hotel pays a $15.00 travel agent commission on each room sold by
travel agents.
Bina Nusantara University
3
Calculate the net ADR yield percentages for the following
distribution channels:
Distribution Channel
Room Rate
Third-party Internet Sales
$167.95
Franchisor-Delivered Sales
$165.90
Travel Agent Sales
$151.50
Walk-Ins
$149.95
Fees
Net ADR yield
a. What is the net ADR yield on rooms delivered via the
hotel’s third-party Internet partners?
b. What is the net ADR yield on rooms delivered via the
hotel’s franchisor?
c. What is the net ADR yield on room delivered via travel
agents?
d. What is net ADR yield on rooms sold to walk-in?