Formulas CBV 2

Question 1

Production loss

Answer 1

AP - EP

Question 2

Yield %

Answer 2

EP / AP

Question 3

Adjustment recipe portions

Answer 3

Desired yield / Original yield

Question 4

Adjustment recipe portion size

Answer 4

Desired amount / Original amount

Question 5

Cost factor

Answer 5

Cost per EP kg / Price per AP kg

Question 6

Cost per servable kilo

Answer 6

AP price / Yield %

Question 7

Total quantity (EP) required

Answer 7

Portions x Edible portions

Question 8

Quantity to purchase

Answer 8

Total quantity EP required / Yield %

Question 9

Standard portion cost

Answer 9

Total cost of ingredients required / total number of portions in recipe

Question 10

Percentage variable

Answer 10

Cost difference / Revenue difference

Question 11

BEP units sold

Answer 11

F / (S - V)

F / CM

Question 12

BEP in $

Answer 12

F / CMR

Question 13

CM

Answer 13

(S - V)

Question 14

CMR

Answer 14

(S - V) / S

Question 15

BEP Occupancy

Answer 15

Rooms to be sold / Rooms available

Question 16

Unit sales needed to reach targeted profit

Answer 16

(Required profit + fixed costs) / CM

Question 17

Revenue required to reach targeted profit

Answer 17

(Required profit + fixed costs) / CMR

Question 18

Price variance

Answer 18

(Actual price - budget price) / budget volume

Question 19

Volume variance

Answer 19

(Actual volume - budget volume) / budget price

Question 20

Price - Volume Variance

Answer 20

(Actual price - budget price) x (Actual volume - budget volume)

Question 21

Fairshare

Answer 21

(Total / number of items) x 70%

Question 22

Revenue forecast

Answer 22

RevPAR x Room number x 365

Question 23

Variance %

Answer 23

(new - old) / old x 100