budgeting of hotel
TRANSCRIPT
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S/no Item Quantity Rate/kg Rate /gram Quantity used Amount
1 Burger buns 4 4 30.002 fish fillet 4 1000 250 0.25 250 62.50
3 Flour 1000 38 0.04 1000 38.00
4 Salt 1 tsp 1000 125 0.13 15 1.88
5 Black Pepper 1/2 tsp 1000 2000 2.00 8 16.00
6 Mustard paste 1 tsp 1000 325 0.33 15 4.88
7 Mayonnaise 1000 400 0.40 50 20.00
8 White pepper 1/2 tsp 1000 300 0.30 8 2.40
9 Ajinomoto 1 tsp 1000 200 0.20 15 3.00
10 Oil 1000 175 0.18 200 35.00
11 Butter 1000 150 0.15 200 30.00
12 Lettuce 1000 500 0.50 30 15.00
13 Cheese slices 1000 400 0.40 200 80.00
14 Milk 1000 74 0.07 250 18.50
15 Cornflour 1/2 cup 1000 240 0.24 500 120.00
16 Baking powder 1/2 tsp 1000 55 0.06 8 0.44
17 Egg 12 90 7.50 5 37.50
18 Ketchup and Sauces 10
525.09
131.27
S/no Item Quantity Rate/kg Rate /gram Quantity used Amount
1 Bun 4 30
2 Chicken kg 1000 250 0.25 500 125.00
3 Black pepper 1 tsp 1000 2000 2.00 15 30.00
4 Mustard powder 1 tsp 1000 325 0.33 15 4.88
5 Salt 1 tsp 1000 125 0.13 15 1.88
6 Chinese salt 1 tsp 1000 200 0.20 45 9.00
7 Worchester sauce 2 tbsp 1000 150 0.15 60 9.00
8 Flour 2 tsp 1000 38 0.04 30 1.14
9 Baking powder tsp 1000 55 0.06 8 0.4410 Egg 1 12 90 7.50 1 7.50
11 Rice flour 2 tbsp 1000 40 0.04 60 2.40
12 Salt tsp 1000 125 0.13 8 1.00
13 Corn flour 1 cup 1000 240 0.24 250 60.00
14 Bread crumbs 1 cup 1000 225 0.23 250 56.25
15 Ketchup and Sauces 10
16 oil 1000 175 0.18 200 35.00
17 mayonnaise 1000 400 0.40 50 20.00
Costing Sheet
Zinger Fish Burger
Costing of four order
Cost of one order in Rs
Chicken Zinger Burger
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403.48
100.87
S/no Item Quantity Rate/kg Rate /gram Quantity used Amount
1 1egg 12 90 7.50 1 7.50
2 2tbsp(30 mL) lemon juice 1000 100 0.10 50 5.00
3 1small onion 1000 30 0.03 100 3.00
4 breadcrumbs 1000 225 0.23 250 56.25
5 2tspchoppedfresh thyme 1000 1000 1.00 30 30.00
6 1/2tsp salt 1000 125 0.13 8 1.00
7 1/2tsp pepper 1000 2000 2.00 8 16.00
8 454 g chicken 1000 250 0.25 454 113.50
9 Ketchup and Sauces 10
10 4hamburger buns 4 30.00272.25
68.06
S/no Item Quantity Rate/kg Rate /gram Quantity used Amount
1 750g beef mince 1000 400 0.40 750 300.00
2 1 large onion, 1000 30 0.03 200 6.00
3 2 garlic cloves, crushed 1000 100 0.10 150 15.00
4 1 tbs Worcestershire sauce 1000 150 0.15 15 2.25
5 fresh parsley 1000 85 0.09 70 5.956 breadcrumbs, 1000 225 0.23 250 56.25
7 1 egg 12 90 7.50 1 7.50
8 Salt 1000 125 0.13 8 1.00
9 2 tbs olive oil 1000 900 0.90 30 27.00
10 6 hamburger buns, 7.50 6 45.00
11 150g cheddar cheese, 1000 300 0.30 150 45.00
12 6 Iceberg lettuce leaves 1000 55 0.06 120 6.60
13 Ketchup and Sauces 10
14 tomatoes 1000 40 0.04 150 6.00
533.55
88.93
S/no Item Quantity Rate/kg Rate /gram Quantity used Amount
1 Chicken kg 1000 250 0.25 500 125.0
2 Vinegar 1000 150 0.15 50 7.5
3 Salt 1000 125 0.13 15 1.9
4 Papaya paste 4 tbsp 1000 200 0.20 100 20.0
Cost of 1 Order in Rs
Cost of 6 orders
Cost of 1 order in Rs
Chicken Burger
Beef Burger
Crispy Chicken Broast
Cost of four orders
cost of 1 order Rs
Cost of 4 orders
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5 Red chili 1000 400 0.40 10 4.0
6 Broast masala 1000 250 0.25 50 12.5
7 Egg 4 12 90 7.50 4 30.0
8 Oil 1000 175 0.18 200 35.0
9 Salad leaves 1000 80 0.08 200 16.0
10 Ketchup and Sauces 10
11 Onion 1000 30 0.03 150 4.5266.38
133.19
S/no Item Quantity Rate/kg Rate /gram Quantity used Amount
1 Potatoes 1000 25 0.03 1000 25.00
2 Oil for frying 1000 175 0.18 500 87.50
3 Corn flour 1000 240 0.24 500 120.00
4 Ketchup and Sauces 10
5 Salt to taste 1000 125 0.13 20 2.50245.00
40.83
S/no Item Quantity Amount
1 Pepsi 250 ml 14
2 Sting 250 ml 17
S/no Item Quantity Rate/kg Rate /gram Quantity used Amount
1 Chicken wings drumsticks 1000 250 0.25 1000 250.00
2 White pepper 1 tsp 1000 2000 2.00 15 30.00
3 Sugar 1 tsp 1000 60 0.06 15 0.90
4 Baking powder 1/2 tbsp 1000 55 0.06 15 0.83
5 Cornflour 2 tbsp 1000 240 0.24 30 7.20
6 White flour 1/2 cup + 1 tbsp 1000 40 0.04 155 6.20
7 Chicken cube 1 crushed 1000 15 0.02 1000 15.00
9 Eggs 2 12 90 7.50 2 15.00
10 Salt to taste 1000 125 0.13 20 2.5011 Ketchup and Sauces 10
12 Oil 1000 175 0.18 400 70.00
407.63
58.23
Deal chicken Burger Fries Drink Total Cost
French Fries
Cost of 1 order
Cost of 1 order in Rs
Beverages
Chicken Wings
Cost of 7 orders
Cost of 2 orders
Cost of 1 order in Rs
Deal Costing
Cost of 6 orders
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68.06 40.83 14 122.90
Broast Deal Fries Drink Total Cost
133.19 40.83 14 188.02
Beef burger Deal Fries Drink Total Cost
88.93 40.83 14 143.76
Fish Zinger Deal Fries Drink Total Cost
131.27 40.83 14 186.11
Chicken Zinger Deal Fries Drink Total Cost
100.87 40.83 14 155.70
Wings Deal Fries Drink Total Cost
58.23 40.83 17 116.07
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S.no Item
Qty sales per
day unit price Sales in Rs Sale %
sales per
month(Rs)
1 Chicken zinger 30.00 285.00 8550.00 12.00 256500.00
2 Chicken Burger 25.00 210.00 5250.00 10.00 157500.00
3 Beef Burger 7.00 250.00 1750.00 2.80 52500.004 Broast 18.00 350.00 6300.00 7.20 189000.00
5 Fish Zinger 15.00 325.00 4875.00 6.00 146250.00
6 Wings 8.00 100.00 800.00 3.20 24000.00
7 Deal chicken Burger 45.00 435.00 19575.00 18.00 587250.00
8 Broast Deal 20.00 500.00 10000.00 8.00 300000.00
9 Beef burger Deal 10.00 400.00 4000.00 4.00 120000.00
10 Fish Zinger Deal 20.00 455.00 9100.00 8.00 273000.00
11 Chicken Zinger Deal 50.00 435.00 21750.00 20.00 652500.00
12 Wings Deal 2.00 200.00 400.00 0.80 12000.00
250.00 92350.00 100.00 2770500.00
10%Sales of 1st year 33246000.00
Sales of 2nd year 36570600.00 3324600.00
Sales of 3rd year 40227660.00 3657060.00
Sales of 4th year 44250426.00 4022766.00Sales of 5th year 48675468.60 4425042.60
Sales of 6th year 53543015.46 4867546.86
Sales of 7th year 58897317.01 5354301.55
Sales of 8th year 64787048.71 5889731.70
Sales of 9th year 71265753.58 6478704.87
Sales of 10th year 78392328.93 7126575.36
Total Sales of 10 years 529855618.28
In Words : Forty five Crore ninety three lack forty one thousand six hundred and twenty nine
Sales Budgeting in Rs
In words : Three Crore thirty two lacs forty six thousand
Sales Estimation in Rs for 10 years
10% increase per year
0
5
10
15
20
25
Chicken
zinger
Chicken
Burger
Beef
Burger
Broast Fish
Zinger
Wings Deal
chicken
Burger
Broast
Deal
Beef
burger
Deal
Fish
Zinger
Deal
Chicken
Zinger
Deal
Wings
Deal
Percentage Sale
Per
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Sales of 1st
year (Rs)
3078000.00
1890000.00
630000.002268000.00
1755000.00
288000.00
7047000.00
3600000.00
1440000.00
3276000.00
7830000.00
144000.00
33246000.00
entage Sale
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S.no Item
Qty sales
per day unit price Sales in Rs Sale %
sales per
month(Rs)
Sales of 1st
year (Rs)
1 Chicken zinger 30.00 100.87 3026.10 12.00 90783.00 1089396.00
2 Chicken Burger 25.00 68.06 1701.56 10.00 51046.88 612562.50
3 Beef Burger 7.00 88.93 622.48 2.80 18674.25 224091.004 Broast 18.00 133.19 2397.38 7.20 71921.25 863055.00
5 Fish Zinger 15.00 131.27 1969.09 6.00 59072.63 708871.50
6 Wings 8.00 58.23 465.86 3.20 13975.71 167708.57
7 Deal chicken Burger 45.00 122.90 5530.31 18.00 165909.38 1990912.50
8 Broast Deal 20.00 188.02 3760.42 8.00 112812.50 1353750.00
9 Beef burger Deal 10.00 143.76 1437.58 4.00 43127.50 517530.00
10 Fish Zinger Deal 20.00 186.11 3722.12 8.00 111663.50 1339962.00
11 Chicken Zinger Deal 50.00 155.70 7785.17 20.00 233555.00 2802660.00
12 Wings Deal 2.00 116.07 232.13 0.80 6963.93 83567.14
250.00 32650.18 100.00 979505.52 11754066.21
Sales of 1st year
Sales of 2nd year
Sales of 3rd year
Sales of 4th yearSales of 5th year
Sales of 6th year
Sales of 7th year
Sales of 8th year
Sales of 9th year
Sales of 10th year
Total Sales of 10 years
17639683.93 1153998.01
18874461.80 1234777.87
13457230.41 880379.56
14399236.54 942006.1315407183.09 1007946.56
In words : Fifteen crore seventy seven lacs fourteen thousand eight hundred and eighty six
Production Estimation in Rs for 10 years
20195674.13 1321212.33
21609371.32 1413697.19
162399444.18
16485685.91 1078502.82
Production Budgeting in Rs
In words : One crore fourteen lacs fifteen thousand and ten
11754066.21
12576850.85 822784.64
7%7 % increase per year
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Yearly
90000.000.06
5760.00
408.33
2351998.80
10%
First year 2351998.80Second year 2587198.68 235199.88
Third year 2845918.55 258719.87
Fourth year 3130510.40 284591.85
Fifth year 3443561.44 313051.04
Sixth year 3787917.59 344356.14
Seventh year 4166709.35 378791.76
Eight year 4583380.28 416670.93
Nine year 5041718.31 458338.03
Tenth Year 5545890.14 504171.83
Total direct labour hour annually =16 *30 = 480 *12 = 5760
Production Units = 250 *30 = 7500 *12 = 90000
Anunually Direct labour hour per unit = 5760/90000 = 0.064
Direct labour rate per hour = 150 *5760 = 864000
Direct labour required per day = 2400/16 = 150
Direct labour hour per unit = 16/250 = 0.064
Direct Labour Budgeting
Calculations
Required productionDirect Labour Hour per unit
Total direct labour hour required
Rate per hour (Rs)
Total Direct labour Cost
10 % Increase /
year
Direct Labour Budgeting in Rs for Ten Years
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Daily Monthly Yearly
16.00 480.00 5760.00
8.68 8.68 8.68
138.89 4166.67 50000.00
277.78 8333.33 100000.00
416.67 12500.00 150000.00
22.37 671.14 8053.68
10%First year 141946.32
Second year 156140.95 14194.63
Third year 171755.04 15614.09
Fourth year 188930.55 17175.50
Fifth year 207823.60 18893.05
Sixth year 228605.96 20782.36
Seventh year 251466.56 22860.60
Eighth year 276613.21 25146.66Nineth year 304274.54 27661.32
Tenth Year 334701.99 30427.45
10 % Increase /
year
Total manufacturing overhead
Less Depreciation
Cash disbursement for manufacturing
overhead 394.30
Fixed manufacturing overhead
Manufacturing Overhead Budgeting in Rs for
Ten Years
Manufacturing Over Head Budgeting
Budgeted Direct Labor Hours
Variable manufacturing overhead rate
Variable manufacturing overhead
11828.86 141946.32
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100000
100000
50000
50000
622.266667
570
4500
342.666667
237.5360
780
641.25
8053.68333
Chiller
Sink
Frier
Total
Oven
Air Exhaust
Peeler
Hot plateCutter
Rent
Total
Variable Manufacturing OverheadUtility Expenses
Total
Depreciation
Fixed Manufacturing Overhead
0
3900
19237.5
36037.16667
Remaining Book value
after 10 years
3111.333333
5700
0
1713.333333
2375
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Yearly
33246000.00
1260000.00
124850.00
250200.00
36000.00
24000.00
6566.67
441616.67
1701616.67
6566.67
First year 1695050.00
Second year 1864555.00 169505.00
Third year 2051010.50 186455.50
Fourth year 2256111.55 205101.05
Fifth year 2481722.71 225611.16
Sixth year 2729894.98 248172.27
Seventh year 3002884.47 272989.50
Eight year 3303172.92 300288.45
Nine year 3633490.21 330317.29
Tenth Year 3996839.23 363349.02
Fumigation
Depreciation
Total fixed selling and administrative expense
1695050.00
10 % Increase / year
Selling and Administrative Budgeting in Rs for
Ten Years
Total Selling and administrative expenses
Less : Depreciation
Cash disbursements for selling and administrative expenses
Variable selling and administrative expense
Fixed selling and administrative expenses:
Advertising
Maintenance
Office Equipment expenses
Selling and Administrative Budgeting
0.04
Budgeted Sales
Variable selling and administrative expense per unit
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630000
540000
90000
1260000
1250
250
900
4166.66667
6566.66667
Variable selling and administrative
Depreciation Of Selling and Administrative
Computer
Printer
Cash Register machine
A.C
Total
Packing (7 * 250)
Disposable glass ( 6 *250)
Straw ( 1 *112)
Total
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Year 2 Year 3 Year 4 Year 5
0 2141882.24 19629342.51 39491990.78 62005616.64
33246000.00 36570600.00 40227660.00 44250426.00 48675468.6033246000.00 38712482.24 59857002.51 83742416.78 110681085.24
11754066.21 12576850.85 13457230.41 14399236.54 15407183.09
2351998.8 2587198.68 2845918.55 3130510.40 3443561.44
141946.32 156140.95 171755.04 188930.55 207823.60
1695050.00 1864555.00 2051010.50 2256111.55 2481722.71
257000.00 0 0 0 0
16200061.33 17184745.48 18525914.50 19974789.04 21540290.85
17045938.67 21527736.77 41331088.01 63767627.74 89140794.40
6480024.532 0 0 0 0
6480024.532 0 0 0
1944007.36 1898394.26 1839097.23 1762011.09 1661799.11
14904056.42 1898394.26 1839097.23 1762011.09 1661799.115
2141882.24 19629342.51 39491990.78 62005616.64 87478995.28
15943061.33 17184745.48 18525914.50 19974789.04 21540290.85
Equipment
Total Available
less : Disbursement
Raw material
Direct Labour
Manufacturing overhead
Selling and administrative
Interest
Total Finance
Cash Ending
Total Disbursement
Excess or deficit
FinanceBorrowing
Repayment
Cash collection from customer
CASH BUDGETAnnually
(year 1)
Cash beginning Balance
Add : receipts
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Year 6 Year 7 Year 8 Year 9 Year 10
87478995.28 116258382.77 148732790.17 185340211.08 226575023.33
53543015.46 58897317.01 64787048.71 71265753.58 78392328.93141022010.74 175155699.77 213519838.88 256605964.66 304967352.27
16485685.91 17639683.93 18874461.80 20195674.13 21609371.32
3787917.59 4166709.35 4583380.28 5041718.31 5545890.14
228605.96 251466.56 276613.21 304274.54 334701.99
2729894.98 3002884.47 3303172.92 3633490.21 3996839.23
0 0 0 0 0
23232104.44 25060744.30 27037628.22 29175157.18 31486802.68
117789906.31 150094955.47 186482210.66 227430807.48 273480549.59
0 0 0 0 0
0 0 0 0 0
1531523.54 1362165.30 1141999.58 855784.15 483704.08
1531523.542 1362165.297 1141999.579 855784.1458 483704.0824
116258382.77 148732790.17 185340211.08 226575023.33 272996845.50
23232104.44 25060744.30 27037628.22 29175157.18 31486802.68
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Year 1 Year 2 Year 3 Year 4 Year 5
33246000.00 36570600.00 40227660.00 44250426.00 48675468.60
14248011.33 15320190.48 16474904.00 17718677.49 19058568.14
8053.68 8053.68 8053.68 8053.68 8053.68
1695050.00 1864555.00 2051010.50 2256111.55 2481722.71
6566.67 6566.67 6566.67 6566.67 6566.67
17288318.32 19371234.17 21687125.15 24261016.61 27120557.40
1944007.36 1898394.26 1839097.23 1762011.09 1661799.11
15344310.96 17472839.91 19848027.92 22499005.52 25458758.29
1534431.1 1747283.99 1984802.79 2249900.55 2545875.83
13809879.86 15725555.92 17863225.13 20249104.97 22912882.46
year loan installment interest Amount balance
1 6480024.53 2096051.02 1944007.36 152043.66 6327980.87
2 6327980.87 2096051.02 1898394.26 197656.76 6130324.10
3 6130324.10 2096051.02 1839097.23 256953.79 5873370.31
4 5873370.31 2096051.02 1762011.09 334039.93 5539330.38
5 5539330.38 2096051.02 1661799.11 434251.91 5105078.47
6 5105078.47 2096051.02 1531523.54 564527.48 4540550.99
7 4540550.99 2096051.02 1362165.30 733885.73 3806665.26
8 3806665.26 2096051.02 1141999.58 954051.44 2852613.82
9 2852613.82 2096051.02 855784.15 1240266.88 1612346.94
10 1612346.94 2096051.02 483704.08 1612346.94 0.00
20960510.24 14480485.71
wacc = Wc *Ks +Wd*Kd(1-T)
wacc = 32%
WE know that :
Wc 0.6
Ks 0.35
Wd 0.4
Tax 0.1Kd 0.3
1-Tax 0.9
Cash Flow Statement
Tax
Profit
Revenue
Loan Amortization
Interest
Profit before tax
Cost of manufacturing
Depreciation of Manufacturing
Selling and Administration
Depreciation
Profit before Interest and Tax
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Year 6 Year 7 Year 8 Year 9 Year 10
53543015.46 58897317.01 64787048.71 71265753.58 78392328.93
20502209.46 22057859.83 23734455.30 25541666.97 27489963.44
8053.68 8053.68 8053.68 8053.68 8053.68
2729894.98 3002884.47 3303172.92 3633490.21 3996839.23
6566.67 6566.67 6566.67 6566.67 6566.67
30296290.67 33821952.35 37734800.14 42075976.04 46890905.91
1531523.54 1362165.30 1141999.58 855784.15 483704.08
28764767.13 32459787.06 36592800.56 41220191.90 46407201.82
2876476.71 3245978.71 3659280.06 4122019.19 4640720.18
25888290.42 29213808.35 32933520.51 37098172.71 41766481.64
20960510.24
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year Cash flow 32%
0 -16200061.33 $45,729,624.90
1 15185305.37 106%
2 17069052.25 51%
3 19165213.54 3.82
4 21497133.08 1.06
5 24090762.19 1.48
6 26974977.257 30181944.41
8 33747540.56
9 37711841.96
10 42191769.18
Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7
NPV = 15185305.37 + 17069052.25 + 19165213.54 + 21497133.08 + 24090762.19 + 26974977.25 + 30181944.41 +
1.318 1.737124 2.289529432 3.017599791 3.977196525 5.24194502 6.908883536
NPV = 11521476.00 + 9826041.35 + 8370808.98 + 7123917.87 + 6057221.98 + 5145986.30 + 4368570.44 +
NPV = 61929686.23 - 16200061.33
NPV = 45729624.90
YEARS: Year 1 Year 2 Year 3 Year 4 Year 5 Year 6
Formula :
Outflow = Inflow Inflow Inflow Inflow Inflow Inflow
(1.i)^n (1.i)^n (1.i)^n (1.i)^n (1.i)^n (1.i)^n
Cash flows
Net Present Value
nternal Rate Of Return
MIRR
PI
Payback Period
Discounted Payback Period
Wacc
Formula = Present Value of Inflow - present Value of Outflow
NPV
IRR
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-16200061.33 = 15185305.37 + 17069052.25 + 19165213.54 + 21497133.08 + 24090762.19 + 26974977.25 +
2.06 4.23 8.70 17.90 36.83 75.75
-16200061.33 = 7382258.32 + 4034045.80 + 2201966.91 + 1200724.52 + 654152.62 + 356086.36 +
16200061.33 = 16216515.19
YEARS :
Year 0 Year 1 Year 2 Year 3 Year 4 Year 5 Year 6
-16200061.33 15185305.37 + 17069052.25 + 19165213.54 + 21497133.08 + 24090762.19 + 26974977.25 +
1 12.0015874 9.105908501 6.908883536 5.24194502 3.977196525 3.017599791
-16200061.33 182247769.6 + 155429228 + 132410228.3 + 112686789.7 + 95813695.67 + 81399685.71 +
Out Flow Inflow
16200061.33 979609486.57
Formula :
Outflow = Inflow
(1+Mirr)^10
16200061.33 = 979609486.6
(1+Mirr)^10
(1+Mirr)^10 = 979609486.6
16200061.33
(1+Mirr)^10 = 60.46949246
1+Mirr = 1.507140125
Mirr = 0.507140125
Therefore, The IRR is 105.5 % that is greater than Wacc
Modified Internal Rate
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Mirr = 50.71%
2.051 1.01 1.14 1.27 1.40 1.53 1.66 1.79
2.052 1.02 1.15 1.28 1.41 1.54 1.67 1.8
2.053 1.03 1.16 1.29 1.42 1.55 1.68 1.81
2.054 1.04 1.17 1.30 1.43 1.56 1.69 1.82
2.055 1.05 1.18 1.31 1.44 1.57 1.7 1.83
2.056 1.06 1.19 1.32 1.45 1.58 1.71 1.84
2.057 1.07 1.20 1.33 1.46 1.59 1.72 1.85
2.058 1.08 1.21 1.34 1.47 1.6 1.73 1.86
2.059 1.09 1.22 1.35 1.48 1.61 1.74 1.87
1.10 1.23 1.36 1.49 1.62 1.75 1.88
1.11 1.24 1.37 1.50 1.63 1.76 1.89
1.12 1.25 1.38 1.51 1.64 1.77 1.9
1.13 1.26 1.39 1.52 1.65 1.78 1.91
Percentage figure
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Year 8 Year 9 Year 10
33747540.56 + 37711841.96 + 42191769.18 - 16200061.33
9.105908501 12.0015874 15.8180922
3706114.61 + 3142237.83 + 2667310.86 - 16200061.33
Year 7 Year 8 Year 9 Year 10
Inflow Inflow Inflow Inflow
(1.i)^n (1.i)^n (1.i)^n (1.i)^n
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30181944.41 + 33747540.56 + 37711841.96 + 42191769.18
155.83 320.53 659.34 1356.26
193689.99 + 105285.31 + 57196.46 + 31108.91
Year 7 Year 8 Year 9 Year 10
30181944.41 + 33747540.56 + 37711841.96 + 42191769.18
2.289529432 1.737124 1.318 1
69102450.04 + 58623662.65 + 49704207.7 + 42191769.18
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1.92 2.05
1.93 2.06
1.94 2.07
1.95 2.08
1.96 2.09
1.97 2.1
1.98 2.11
1.99 2.12
2 2.13
2.01 2.14
2.02 2.15
2.03 2.16
2.04 2.17
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Year Cash flows
- (16,200,061.33)
1 15,185,305.37 (1,014,755.97)2 17,069,052.25 16,054,296.29
3 19,165,213.54 35,219,509.83
4 21,497,133.08 56,716,642.91
5 24,090,762.19 80,807,405.10
6 26,974,977.25 107,782,382.35
7 30,181,944.41 137,964,326.76
8 33,747,540.56 171,711,867.32
9 37,711,841.96 209,423,709.28
10 42,191,769.18 251,615,478.46
PBP 1.06
Wacc 32%
Year Cash flows Present value
- (16,200,061.33)
1 15,185,305.37 11,521,476.00 (4,678,585.33)
2 17,069,052.25 9,826,041.35 5,147,456.02
3 19,165,213.54 8,370,808.98 13,518,265.00
4 21,497,133.08 7,123,917.87 20,642,182.87
5 24,090,762.19 6,057,221.98 26,699,404.85
6 26,974,977.25 5,145,986.30 31,845,391.14
7 30,181,944.41 4,368,570.44 36,213,961.59
8 33,747,540.56 3,706,114.61 39,920,076.20
9 37,711,841.96 3,142,237.83 43,062,314.03
10 42,191,769.18 2,667,310.86 45,729,624.90
DPBP 1.48
PAY BACK PERIOD
DISCOUNTED PAY BACK PERIOD
Profitability Of Index
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1 11521476.00
2 9826041.35
3 8370808.98
4 7123917.87
5 6057221.98
6 5145986.30
7 4368570.448 3706114.61
9 3142237.83
10 2667310.86
Total 61929686.23
Divide by 16200061.33
3.822805665
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n x^2 xy
1 90000 33246000.00 8100000000 2992140000000.00
2 90000 36570600.00 8100000000 3291354000000.00
3 90000 40227660.00 8100000000 3620489400000.00
4 90000 44250426.00 8100000000 3982538340000.00
5 90000 48675468.60 8100000000 4380792174000.00
6 90000 53543015.46 8100000000 4818871391400.00
7 90000 58897317.01 8100000000 5300758530540.00
8 90000 64787048.71 8100000000 5830834383594.00
9 90000 71265753.58 8100000000 6413917821953.40
10 90000 78392328.93 8100000000 7055309604148.74
900000 529855618.28 81000000000 47687005645636.10
x y x^2 xy
(x)^2
Formula :
Y = a +bx
For b :
b = n (xy) -(x)(y)
n (x^2) -(x)^2
b =
a = (y) - b (x)
n
a =
Total Cost = 0 x + 52985561.83
n x^2 xy
1 33246000.00 15943061.33 1105296516000000.00 530043017008843.00
2 36570600.00 17184745.48 1337408784360000.00 628456452963815.00
3 40227660.00 18525914.50 1618264629075600.00 745254189691143.00
Regression Line
Sales(x) Cost ( y )
Regression Line
no of units sold (x)
Total sales
( y )
#DIV/0!
#DIV/0!
810000000000.00
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4 44250426.00 19974789.04 1958100201181480.00 883892924175282.00
5 48675468.60 21540290.85 2369301243429590.00 1048483750673960.00
6 53543015.46 23232104.44 2866854504549800.00 1243916927036040.00
7 58897317.01 25060744.30 3468893950505260.00 1476010601637680.00
8 64787048.71 27037628.22 4197361680111360.00 1751688136132240.00
9 71265753.58 29175157.18 5078807632934740.00 2079189562413310.00
10 78392328.93 31486802.68 6145357235851040.00 2468323792645130.00529855618.3 229161238.01 30145646377998900.00 12855259354377400.00
x y x^2 xy
(x)^2
Formula :
Y = a +bx
For b :
b = n (xy) -(x)(y)
n (x^2) -(x)^2
b =
a = (y) - b (x)
n
a =
Total Cost =
Total Cost =Total Cost =
4673329.12 + 0.344297466 b
0.344297455 (529855618.3) + 4673329.12187101276
280746976228016000.00
0.344297466
4673329.12
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n x^2 xy
1 90000 16200061.33 8100000000.00 1458005519785.71
2 90000 17184745.48 8100000000.00 1546627092985.71
3 90000 18525914.50 8100000000.00 1667332304991.21
4 90000 19974789.04 8100000000.00 1797731013386.75
5 90000 21540290.85 8100000000.00 1938626176074.59
6 90000 23232104.44 8100000000.00 2090889399325.65
7 90000 25060744.30 8100000000.00 2255466987296.87
8 90000 27037628.22 8100000000.00 2433386539427.92
9 90000 29175157.18 8100000000.00 2625764146510.17
10 90000 31486802.68 8100000000.00 2833812241020.41
900000 229418238.01 81000000000 20647641420805.00
x y x^2 xy
(x)^2
Formula :
Y = a +bx
For b :
b = n (xy) -(x)(y)
n (x^2) -(x)^2
b =
a = (y) - b (x)
n
a =
Total Cost 0 x + 52985561.83
Regression Lineno of units
sold (x) Total cost ( y )
#DIV/0!
810000000000.00
#DIV/0!
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IRR Wacc Mirr
106% 32% 51%
69% 32% 44%
76% 32% 45%
105% 32% 51%
103% 48% 50%
66% 27% 43%
-6% 32% 1%
98% 36% 46%
111% 31% 52%
78% 31% 46%
Moderate
a) Decline in sale by 20 % and Cost increase by 10%
b)Increase in investment and increase in wacc
Summary Chart
c) Decline in Tax rate by 5 % and increase in debt ratio 60 %
d) decrease in Sale and increase in debt ratio
Sensitivity
Scenario
a) Sale decrease 20 %
b) Cost increase 20 %
c) Investment amount increase
d) Interest Increase
e) Tax % increase by 40 %
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Npv payback
$22,777,719.44 1.67
$31,976,501.32 1.51
$45,659,059.69 1.06
$26,036,299.06 1.71
($73,485,815.16) (2.88)
$26,302,855.91 1.10
$50,455,160.03 1.01
$30,309,020.77 1.45