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1、Weygandt_2ndEd._CH061/22/0910:04AMPage218CHAPTER6Decision-Making:Cost-Volume-ProfitBALANCINGFIXEDANDVARIABLECOSTSLOCATEDONVICTORIA’Sscenicwaterfront,theFairmontEmpresscelebratedits100thanniversaryin2008.Withitsturn-of-the-centurybeauty,theFairmontEmpresscapturesthegrandeurandeleganceofabygoneera.
2、Localmanage-mentareresponsiblefor477guestrooms,afinediningrestaurant,twolounges,andahealthclub.Thehotel’scoststructurereflectsamixtureoffixedandvari-ablecosts,withvariablecostsdependentonthenumberofguestsstayingatthehotel.Mostemployeesarehiredonafull-timebasis.However,thenumberofhouse-keepingandf
3、ood/beveragestaffscheduled,andthereforepaid,dependsonthehotel’soccupancyrateandtheuseoftherestaurantandlounges.Forexample,thehotelschedulesroomattendantsbasedonoccupancyusingaratioofonestaffmemberto12–15rooms.Thisstaffinglevelisinpartareflectionoftheheritagenatureofthehotelandthevariationinroomco
4、nfigurations.“GivenVictoria’sroleasatouristdestination,numbersemployedvaryconsiderablyfromasummertimepeakofabout500to200–250inthecoolwintermonths,”advisesMichaelYarr,theEmpress’scontroller.Whilelabourcostsareconsideredvariable,thesamecannotbesaidforprop-ertytaxes.Mr.Yarrsaystaxesarebasedonthemark
5、etvalueofthehotel;theydonotreflecthowmanyguestsareinresidenceandarethereforeconsideredtobefixedcosts.Likeallbusinessesthatdependontourism,theEmpressisimpactedbythelevelofforeigncurrencyratessuchastheU.S.dollarandtheeuroforvisitorsfromWesternEurope.“Atthetailendofthe1990sandearlythisdecade,thehote
6、lexperiencedstrongbookingsfromU.S.visitorswhenthepremiumoftheU.S.dollarovertheCanadiancurrencyranatabout40%,”Mr.Yarrexplains.Overthepastfewyears,arisingCanadiandollarhasreducedthevolumeofU.S.busi-ness.WhilethedropoffinU.S.businesswasnegativetohoteloperations,staysbyresidentsfromwithinBritishColum
7、biaandfromAlbertahaveincreased,ashasbusinessfromEuropeancountriesandAustralia,whosecurrencieshavenotweak-enedasmuchincomparisontotherisingCanadiandollar.Weygandt_2ndEd._CH061/23/0910:28AMPage219THENAVIGATORScanStudyObj
