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Slide 1:
Slide
Horeca
MBO
Studiejaar 2
This lesson contains
13 slides
, with
interactive quizzes
and
text slides
.
Lesson duration is:
15 min
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Items in this lesson
Slide 1 - Slide
Slide 2 - Slide
Slide 3 - Slide
Profit & Loss statement
Slide 4 - Mind map
Managing revenue
and expenses
Revenue
Food costs
Beverage costs
Gross profit
Labor costs/ Other expenses
Profit
Profit & loss statement
Slide 5 - Slide
Assignment - work in pairs
The selling price of our menu is € 24,50 including drinks.
In one month 2100 menus were sold.
The cost price of a menu is € 6,85
Total labour costs are 26% of the revenue.
Other expenses are € 15.435,00
What is the
net profit
for this month?
Slide 6 - Slide
Answer
Revenue € 51.450,00
Food cost € 14.385,00
Gross profit € 37.065,00
Labour cost € 13.377,00
Other expenses € 15.435,00
Net profit =
€ 8.253,00 (16%)
Slide 7 - Slide
How should we spend
our net profit?
Slide 8 - Mind map
Slide 9 - Slide
Slide 10 - Slide
Slide 11 - Slide
Slide 12 - Slide
Slide 13 - Slide
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