Bao cao Ket qua Kinh doanh
Tong quan Module
Module nay giai thich chi tiet ve cau truc Income Statement (Bao cao Ket qua Kinh doanh) theo chuan USALI - mot trong nhung bao cao tai chinh quan trong nhat cua khach san. Ban se hieu cach doc, phan tich va su dung bao cao nay de danh gia hieu suat kinh doanh.
Muc tieu hoc tap
- Hieu cau truc Income Statement theo USALI
- Phan biet cac muc loi nhuan: Departmental Profit, GOP, EBITDA, Net Income
- Tinh toan va phan tich GOP va GOP %
- Doc va hieu mot Income Statement thuc te
- Ap dung phan tich de ra quyet dinh kinh doanh
1. Cau truc Income Statement theo USALI
Income Statement cua khach san theo USALI co cau truc rat dac trung, khac biet voi cac nganh khac. No duoc to chuc theo nguyen tac "tiered approach" (phuong phap phan tang) de the hien ro loi nhuan tung cap do.
1.1. Cac tang loi nhuan
USALI Income Statement co 5 tang loi nhuan chinh:
| Tang | Chi so | Y nghia |
|---|---|---|
| 1 | Departmental Profit | Loi nhuan tung phong ban |
| 2 | GOP (Gross Operating Profit) | Loi nhuan hoat dong gop |
| 3 | EBITDA | Loi nhuan truoc lai, thue, KH |
| 4 | Operating Income (EBIT) | Loi nhuan hoat dong |
| 5 | Net Income | Loi nhuan rong |
1.2. So do cau truc Income Statement
Duoi day la cau truc tong quan cua USALI Income Statement:
REVENUE (Doanh thu) 100,000
- Rooms Revenue 70,000
- F&B Revenue 25,000
- Other Revenue 5,000
- Departmental Expenses (30,000)
= DEPARTMENTAL PROFIT (Tang 1) 70,000
- Undistributed Operating Expenses (25,000)
= GOP - Gross Operating Profit (Tang 2) 45,000
- Management Fees, Property Tax, Insurance (10,000)
= EBITDA (Tang 3) 35,000
- Depreciation & Amortization (8,000)
= Operating Income / EBIT (Tang 4) 27,000
- Interest Expense (5,000)
- Income Tax (4,400)
= NET INCOME (Tang 5) 17,600
2. Gross Operating Profit (GOP)
GOP la chi so quan trong nhat trong quan ly khach san hang ngay. No do luong kha nang sinh loi tu hoat dong cot loi cua khach san, truoc khi tinh cac khoan "fixed charges" (phi co dinh) nhu thue, bao hiem, khau hao.
2.1. Cong thuc GOP
Cong thuc GOP:
GOP = Total Departmental Profit - Undistributed Operating Expenses
Hoac don gian hon:
GOP = Total Revenue - All Operating Expenses
2.2. Undistributed Operating Expenses
Day la cac chi phi hoat dong khong phan bo truc tiep cho phong ban tao doanh thu:
- Administrative & General (A&G): Luong GM, ke toan, HR, IT, van phong
- Sales & Marketing: Luong sales team, quang cao, commissions
- Property Operations & Maintenance: Bao tri, sua chua, ky thuat
- Utilities: Dien, nuoc, gas (cho ca khach san)
Luu y quan trong: Undistributed expenses la nhung chi phi can thiet cho toan khach san nhung khong the phan bo cho mot phong ban cu the. Vi du: luong GM phuc vu ca khach san, khong chi rieng Rooms hay F&B.
2.3. GOP % (GOP Margin)
GOP % la ty le phan tram GOP so voi tong doanh thu, cho biet khach san giu lai bao nhieu % doanh thu sau khi tra tat ca chi phi hoat dong.
Cong thuc GOP %:
GOP % = (GOP / Total Revenue) x 100
Vi du tinh toan:
Khach san Sunrise Bay - Thang 7:
- Total Revenue: 15,000,000,000 VND
- Total Departmental Profit: 10,500,000,000 VND
- Undistributed Operating Expenses: 3,750,000,000 VND
Giai:
- GOP = 10,500,000,000 - 3,750,000,000 = 6,750,000,000 VND
- GOP % = 6,750,000,000 / 15,000,000,000 x 100 = 45%
Y nghia: GOP 45% la muc rat tot! Trung binh nganh khach san thuong la 35-40%. Khach san nay dang kiem soat chi phi hoat dong rat hieu qua.
2.4. Benchmarks GOP theo loai hinh khach san
| Loai hinh | GOP % Trung binh |
|---|---|
| Limited Service (Budget) | 45-55% |
| Full Service (Mid-scale) | 35-45% |
| Luxury / Resort | 30-40% |
| Convention Hotel | 32-42% |
Giai thich: Limited Service co GOP % cao nhat vi chi phi hoat dong thap (it nhan vien, khong nha hang phuc tap). Luxury/Resort co GOP % thap hon do chi phi cao (nhieu dich vu, nhan vien dong).
3. Bai tap Thuc hanh
Bai tap 1: Tinh GOP va GOP %
De bai: Khach san Ocean View - Quy 2/2025:
| Khoan muc | So tien (trieu VND) |
|---|---|
| Rooms Departmental Profit | 12,600 |
| F&B Departmental Profit | 2,100 |
| Other Operated Depts Profit | 900 |
| Administrative & General | 2,800 |
| Sales & Marketing | 2,100 |
| Property Operations & Maintenance | 1,750 |
| Utilities | 1,050 |
| Total Revenue (tham khao) | 42,000 |
Yeu cau:
- Tinh Total Departmental Profit
- Tinh Total Undistributed Operating Expenses
- Tinh GOP
- Tinh GOP %
Dap an Bai tap
Bai tap 1: Dap an
1. Total Departmental Profit: = Rooms Profit + F&B Profit + Other Profit = 12,600 + 2,100 + 900 = 15,600 trieu VND
2. Total Undistributed Operating Expenses: = A&G + S&M + POM + Utilities = 2,800 + 2,100 + 1,750 + 1,050 = 7,700 trieu VND
3. GOP: = Total Departmental Profit - Undistributed Expenses = 15,600 - 7,700 = 7,900 trieu VND
4. GOP %: = GOP / Total Revenue x 100 = 7,900 / 42,000 x 100 = 18.81%
Nhan xet: GOP % 18.81% la thap hon nhieu so voi benchmark (35-45%). Khach san nay can xem xet giam undistributed expenses hoac tang departmental profit margins.
4. Key Takeaways
Diem quan trong can nho:
- Income Statement co 5 tang loi nhuan: Departmental Profit -> GOP -> EBITDA -> Operating Income -> Net Income
- GOP la chi so quan trong nhat de danh gia hieu qua hoat dong hang ngay
- GOP = Departmental Profit - Undistributed Expenses
- GOP % benchmark: Limited Service (45-55%), Full Service (35-45%), Luxury (30-40%)
- Undistributed Expenses bao gom A&G, S&M, POM, Utilities - khong phan bo truc tiep cho phong ban
Chuyen sang Module 4: Fixed vs. Variable Costs