Ashley Dragos Accounting Project
23
MBA 511 - Managerial Accounting Professor Schloemer February 1, 2011 Ashley Dragos 1
-
Upload
adragos -
Category
Technology
-
view
336 -
download
4
description
As a business consultant, I had to determine whether or not it would be profitable for the investors of the Seafood Restaurant to invest in this business decision, given various circumstances.
Transcript of Ashley Dragos Accounting Project
MBA 511 - Managerial AccountingProfessor Schloemer
February 1, 2011Ashley Dragos
1
2
Dinner $8.50 per item
Lunch $6.25 per item
Drink $1.00 per item
3
Cooking Equipment
Dishes
Decorations
Furniture
4
5
6
7
8
9
10
11
12
13
14
15
Fixed Expenses $72,826.56
Contribution Margin Ratio 31.22%= $233,268.93
16
Fixed Expenses + $7,200 $80,026.56
Contribution Margin Ratio 31.22%= = $256,331.07
17
Net Income $6,586.56
Average O/E $63,293.28= = 10.41%
18
19
Sales $254,400
COGS $100,656
Gross Margin $153,744
Selling, General & Administrative Expenses $147,157.44
Net Income $6,586.56
Sales $254,400
Variable Expenses $174,986.88
Contribution Margin $79,413.12
Fixed Expenses $72,826.56
Net Income $6,586.56
20
21
22
23