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Full Description
Hospitality Finance and Accounting provides a uniquely concise, accessible and comprehensive introduction to hospitality, finance and accounting from a managerial perspective. By avoiding unnecessary jargon and focusing on the essentials, this book offers a crucial breakdown of an often overly-complex subject area. The concise chapters cover the essential concepts, ideas and formulas to be mastered within the hospitality industry, including income statements, balance sheets, pricing and budgeting.
Each chapter is split into two sections: theory and practice, giving students a practical insight into the everyday realities of the hospitality industry. Emphasis is placed particularly on the practices of operating and capital budget management within the lodging, events, and food and beverage industry.
This new second edition has been updated with:
A new case study and practice material from Asia.
New content on event management, cost-volume-profit analysis (break-even), and information asymmetry.
An updated hotel income statement format to conform to the new 12th edition of the Uniform System of Accounts for the Lodging Industry (USALI).
Contents
1.Measuring Performance a) Theory b) Practice.
2.Balance Sheet and Ratios a) Theory b) Practice.
3.Pricing a) Theory b) Practice.
4.Finance & Accounting in Food and Beverage a) Theory b) Practice.
5.Capital Budgeting a) Theory b) Practice.
