新西兰硕士论文代写
There are several pricing strategies that can be deployed and one of the basic strategies is to charge a mark-up on the cost price of the item and quote accordingly. For pricing lunch specials, one option can be to determine the cost of preparing the lunch including the cost of the supplies, labor (both chef and assistants) costs, administrative costs and others (Assoc, 2002). From the accounting records, the data relevant to the costs can be derived and accordingly, the cost of each lunch special can be estimated. Depending on its intention to penetrate the market or practice the market skimming approach, the company can charge a markup and accordingly, price its menu offerings. These costs must also be analyzed to examine the scope of decreasing them by increasing efficiency in operations.
To determine whether it is profitable to open an hour early, the restaurant must first estimate its expected volume of sales in the hour and determine the contribution of the incremental sales by deducting the variable costs from the sales revenue. Here, the fixed costs won’t be considered as they are of the type sunk costs and are irrelevant in this decision making (Drury, 2007). These costs would be incurred irrespective of whether the restaurant opens early or not. If the contribution of the extra hour is positive, the restaurant should operate in that hour as the positive contribution would boost the overall profitability of the company.
新西兰硕士论文代写
有几个定价策略，可以部署和基本战略之一是收费的标记对成本的商品的价格和相应的报价。定价的特价午餐，一个选项可以被确定成本准备午餐包括成本的用品，劳动（包括厨师和助理）费用，管理费用及其他（协会，2002）。从会计记录，有关的数据的费用可以得出的，因此，成本的每一个特别的午餐可估计。根据其意图进入市场或市场略读的方法，公司可以收取的标记，因此，价格的菜单。这些费用还必须分析研究的范围，减少他们通过提高运营效率。
以确定它是否是有利可图的，开放的早了一小时，餐厅必须首先估计其预计销售量的时间和确定的贡献的增量销售扣除成本从销售收入。在这里，固定费用不会被视为他们的类型是沉没成本和无关的这一决策（英文，2007）。这些费用会产生不论是否早期或不开餐馆。如果贡献的额外的一小时，是积极的，餐厅经营的积极贡献，将提升公司整体盈利能力。
