金融paper參考案例：Income Statement Analysis for Fine Dining Restaurant

本文是金融專業(yè)的paper范例，題目是“Income Statement Analysis for Fine Dining Restaurant（高級(jí)餐廳的損益表分析）”，這篇報(bào)告將討論William Blue Dining某一特定時(shí)期的利潤表，這是一家位于the Rocks的精致餐廳，由Torrens University擁有和經(jīng)營。它已經(jīng)設(shè)定在年初由校園主管購買葡萄酒冰箱，這將使用餐廳的利潤。這些資金是可用的，如果餐廳滿足財(cái)政預(yù)算已設(shè)定?？紤]到這一點(diǎn)，作為一名餐廳經(jīng)理，回顧盈虧報(bào)告以監(jiān)控業(yè)務(wù)活動(dòng)是很重要的。它強(qiáng)調(diào)了該行業(yè)的成功之處和需要改進(jìn)之處(“理解利潤和虧損報(bào)告”，2016年)。如果主管根據(jù)已經(jīng)設(shè)定的預(yù)算來管理餐廳，那么這可能會(huì)對(duì)營業(yè)利潤產(chǎn)生積極的影響。

Introduction介紹

This report is going to discuss the income statement for a specific period at William Blue Dining, which is a fine dining restaurant located at The Rocks that owned and operated by Torrens University. It has been set at the beginning of the year by the campus director to buy a wine fridge, which going to use the restaurant profits. These funds are available if only is the restaurant meets financial budget that has been set. With this in mind, it is important as a restaurant manager to review on the profit and loss report for monitoring business activity. It emphasises where the industry is succeeding and where it is necessities to be improving ("Understanding profit and loss reports", 2016). If the supervisor manages the restaurant based on budget that has been set, then that may have a positive effect on business profit.

Overview of Profit and Loss Report損益報(bào)告概述

As an example, in Figure 1, William Blue Dining had financial budgeted $240,000 of both fixed and valuable costs, and actual expenses are $225,000. The difference between the budgeted amount and the actual result in the report is equivalent to (15,000) It is also evident that most of actual expenses are higher than budgeted including food and beverage costs, labour costs, maintenance and as well as laundry operations costs. As a result, the manager need to develop a business plans to ensure that the following areas reach the targets.

例如，在圖1中，William Blue Dining的固定和有價(jià)值成本預(yù)算為$240 000，實(shí)際費(fèi)用為$225,000。報(bào)告中預(yù)算數(shù)額與實(shí)際結(jié)果之間的差額等于(15 000)。很明顯，大多數(shù)實(shí)際費(fèi)用比預(yù)算的高，包括食品和飲料費(fèi)用、勞力費(fèi)用、維修費(fèi)和洗衣業(yè)務(wù)費(fèi)用。因此，經(jīng)理需要制定一個(gè)商業(yè)計(jì)劃，以確保以下方面達(dá)到目標(biāo)。

Manage Supplier管理供應(yīng)商

It can take time to find the right suppliers for business, but once found the right one, it is important to develop a productive and professional relationship. The manager should understand the key point to develop professional relationships such as communication, establish solid processes and build a good relationship with supplier. For example, communicate regularly with supplier about performance and expectations will help when it is time to renegotiate contracts or even discuss any issues or concerns in an open and honest way to find a solution ("Build a stronger relationship with your suppliers", 2018).

為企業(yè)找到合適的供應(yīng)商可能需要時(shí)間，但一旦找到了合適的供應(yīng)商，重要的是要發(fā)展一種富有成效和專業(yè)的關(guān)系。管理者應(yīng)了解關(guān)鍵點(diǎn)，發(fā)展專業(yè)關(guān)系，如溝通，建立穩(wěn)固的流程，與供應(yīng)商建立良好的關(guān)系。例如，當(dāng)需要重新談判合同，甚至以公開和誠實(shí)的方式討論任何問題或關(guān)切以找到解決方案時(shí)，定期與供應(yīng)商就業(yè)績和期望進(jìn)行溝通將會(huì)有所幫助(“與供應(yīng)商建立更牢固的關(guān)系”，2018年)。

Avoid Wasteful Use of Resources避免浪費(fèi)資源

Waste arising from production process can have a significant effect on profitability. The challenge is to reduce this waste without undermining the effectiveness of the process. Some typical problems include the excessive consumption of energy or raw materials, losses in production process itself, rejection at the inspection stage or return from retailers and consumers. However, good work practice, in any industry can reduce the wastage that occurs through accidental damage, spillage, spoilage, errors, poor use of time, sub-standard quality, over-use and over-production. It is unlikely that any business can afford to throw things away unnecessarily. As a manager, it is significant to find a solution, in order to reduce wastage. Also, it is suggested that, staff are the best asset when it comes to making changes to business processes (Gray, 2015).

生產(chǎn)過程中產(chǎn)生的浪費(fèi)對(duì)盈利能力有重大影響。我們面臨的挑戰(zhàn)是如何在不損害該過程有效性的情況下減少這種浪費(fèi)。一些典型的問題包括能源或原材料的過度消耗、生產(chǎn)過程本身的損失、檢驗(yàn)階段的拒收或零售商和消費(fèi)者的退貨。然而，在任何行業(yè)，良好的工作慣例都可以減少由于意外損壞、溢出、損壞、錯(cuò)誤、時(shí)間使用不當(dāng)、質(zhì)量不合格、過度使用和生產(chǎn)過剩而造成的浪費(fèi)。任何企業(yè)都不太可能承擔(dān)得起不必要地扔掉東西的后果。作為一個(gè)管理者，找到一個(gè)解決方案，以減少浪費(fèi)是很重要的。此外，有人建議，當(dāng)涉及到更改業(yè)務(wù)流程時(shí)，員工是最佳資產(chǎn)(Gray, 2015)。

Reduce Labour Cost

Most of business owners consider employees as a burden and a massive expense. Although labour and employee salaries are a significant portion to any business budget, they are still necessary to the success of the organisation. However, there is a way to reduce labour costs and keep company growing and successful. It is common in a restaurant to have peak times and periods (Khera, n.d.). So, the manager should review on the roster and select the right people for the right job.

Reduce Utilities Bill Costs減少公用事業(yè)費(fèi)用

Just like controlling food portions, there is a way to control utility usage. The first thing to do to lower restaurant’s utility costs is to pinpoint the biggest energy users followed by finding potential energy wasting systems or areas. Electricity is a variable utility since its depending on various factors including weather. Also, gas is considered as a variable cost as well, as its price may change depending on global markets. In spite of not being able to control global markets and the weather that may affect utility bill, there is a few ways to lower restaurant’s utility costs (Sams, 2019).

就像控制食物的分量一樣，有一種方法可以控制公用事業(yè)的使用。降低餐廳公用事業(yè)成本的第一件事是找出最大的能源使用者，然后找出潛在的能源浪費(fèi)系統(tǒng)或區(qū)域。電力是一種可變的公用事業(yè)，因?yàn)樗Q于包括天氣在內(nèi)的各種因素。此外，天然氣也被視為可變成本，因?yàn)樗膬r(jià)格可能會(huì)隨著全球市場(chǎng)的變化而變化。盡管無法控制可能影響水電費(fèi)的全球市場(chǎng)和天氣，但有一些方法可以降低餐廳的水電費(fèi)成本(sam, 2019)。

The Effect of Leadership Styles領(lǐng)導(dǎo)風(fēng)格的影響

According to … there are eight different types of leadership styles. Each leadership quality has unique characteristics that determine the leadership abilities and strengths of the people who manifest that quality. The premise is that all people can lead, though talents and every successful business system enjoys success as a result of the collective talents of its leaders (Glanz, 2002). Although these systems must have the leadership of Coordinating Leadership Style, it is a type of multi-tasking, active listener and dealing with obstacles.

根據(jù)……有八種不同類型的領(lǐng)導(dǎo)風(fēng)格。每一種領(lǐng)導(dǎo)素質(zhì)都有其獨(dú)特的特點(diǎn)，這些特點(diǎn)決定了體現(xiàn)這種素質(zhì)的人的領(lǐng)導(dǎo)能力和長處。前提是所有的人都可以領(lǐng)導(dǎo)，雖然人才和每一個(gè)成功的商業(yè)系統(tǒng)的成功是其領(lǐng)導(dǎo)者的集體才能的結(jié)果(Glanz, 2002)。雖然這些系統(tǒng)必須具有協(xié)調(diào)領(lǐng)導(dǎo)風(fēng)格的領(lǐng)導(dǎo)力，但它是一種多任務(wù)、積極傾聽和處理障礙的類型。

Another characteristics that a manager should have as a leader is Guiding Leadership Style, which including productivity, team selection and vision.

Recommendation建議

Restaurants typically employ large number of workers. In addition, given the importance of employee judgement in interactions with customers in service firms, it is expected that a service employee’s discretionary behaviour or positive behaviour that is not specifically required by the job that might be especially important in influencing customer satisfaction. Service workers in restaurants are the primary point of contact with customers and thus can be a major influence on firm performance. Hence, it is suggesting that the restaurant manager should provide employee a well training, in order to meet consumer satisfaction and to meet the target profits.

餐館通常雇傭大量員工。此外，鑒于在服務(wù)公司中，員工的判斷在與顧客的互動(dòng)中很重要，因此，預(yù)計(jì)服務(wù)員工的自由選擇行為或積極行為(這不是工作所具體要求的)可能對(duì)影響顧客滿意度特別重要。餐廳的服務(wù)人員是與顧客接觸的主要點(diǎn)，因此可以對(duì)企業(yè)績效產(chǎn)生重大影響。因此，建議餐廳管理者應(yīng)該對(duì)員工進(jìn)行良好的培訓(xùn)，以滿足消費(fèi)者的滿意度和目標(biāo)利潤。

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