IHS

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Slide 1: Slide

HorecaMBOStudiejaar 2

This lesson contains 13 slides, with interactive quizzes and text slides.

Lesson duration is: 15 min

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

IHS

Items in this lesson

Slide 1 - Slide

Slide 2 - Slide

Slide 3 - Slide

Slide 4 - Mind map

Slide 5 - Slide

Slide 6 - Slide

Slide 7 - Slide

Slide 8 - Mind map

Slide 9 - Slide

Slide 10 - Slide

Slide 11 - Slide

Slide 12 - Slide

Slide 13 - Slide

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