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

本文是金融专业的paper范例，题目是“Income Statement Analysis for Fine Dining Restaurant（高级餐厅的损益表分析）”，这篇报告将讨论William Blue Dining某一特定时期的利润表，这是一家位于the Rocks的精致餐厅，由Torrens University拥有和经营。它已经设定在年初由校园主管购买葡萄酒冰箱，这将使用餐厅的利润。这些资金是可用的，如果餐厅满足财政预算已设定。考虑到这一点，作为一名餐厅经理，回顾盈亏报告以监控业务活动是很重要的。它强调了该行业的成功之处和需要改进之处(“理解利润和亏损报告”，2016年)。如果主管根据已经设定的预算来管理餐厅，那么这可能会对营业利润产生积极的影响。

Introduction介绍

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损益报告概述

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，在图1中，William Blue Dining的固定和有价值成本预算为$240 000，实际费用为$225,000。报告中预算数额与实际结果之间的差额等于(15 000)。很明显，大多数实际费用比预算的高，包括食品和饮料费用、劳力费用、维修费和洗衣业务费用。因此，经理需要制定一个商业计划，以确保以下方面达到目标。

Manage Supplier管理供应商

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).

为企业找到合适的供应商可能需要时间，但一旦找到了合适的供应商，重要的是要发展一种富有成效和专业的关系。管理者应了解关键点，发展专业关系，如沟通，建立稳固的流程，与供应商建立良好的关系。例如，当需要重新谈判合同，甚至以公开和诚实的方式讨论任何问题或关切以找到解决方案时，定期与供应商就业绩和期望进行沟通将会有所帮助(“与供应商建立更牢固的关系”，2018年)。

Avoid Wasteful Use of Resources避免浪费资源

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).

生产过程中产生的浪费对盈利能力有重大影响。我们面临的挑战是如何在不损害该过程有效性的情况下减少这种浪费。一些典型的问题包括能源或原材料的过度消耗、生产过程本身的损失、检验阶段的拒收或零售商和消费者的退货。然而，在任何行业，良好的工作惯例都可以减少由于意外损坏、溢出、损坏、错误、时间使用不当、质量不合格、过度使用和生产过剩而造成的浪费。任何企业都不太可能承担得起不必要地扔掉东西的后果。作为一个管理者，找到一个解决方案，以减少浪费是很重要的。此外，有人建议，当涉及到更改业务流程时，员工是最佳资产(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减少公用事业费用

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样，有一种方法可以控制公用事业的使用。降低餐厅公用事业成本的第一件事是找出最大的能源使用者，然后找出潜在的能源浪费系统或区域。电力是一种可变的公用事业，因为它取决于包括天气在内的各种因素。此外，天然气也被视为可变成本，因为它的价格可能会随着全球市场的变化而变化。尽管无法控制可能影响水电费的全球市场和天气，但有一些方法可以降低餐厅的水电费成本(sam, 2019)。

The Effect of Leadership Styles领导风格的影响

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.

根据……有八种不同类型的领导风格。每一种领导素质都有其独特的特点，这些特点决定了体现这种素质的人的领导能力和长处。前提是所有的人都可以领导，虽然人才和每一个成功的商业系统的成功是其领导者的集体才能的结果(Glanz, 2002)。虽然这些系统必须具有协调领导风格的领导力，但它是一种多任务、积极倾听和处理障碍的类型。

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

Recommendation建议

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.

餐馆通常雇佣大量员工。此外，鉴于在服务公司中，员工的判断在与顾客的互动中很重要，因此，预计服务员工的自由选择行为或积极行为(这不是工作所具体要求的)可能对影响顾客满意度特别重要。餐厅的服务人员是与顾客接触的主要点，因此可以对企业绩效产生重大影响。因此，建议餐厅管理者应该对员工进行良好的培训，以满足消费者的满意度和目标利润。

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