根据分析。盈利能力和短期金融稳定性不理想，特别是在2012年度。然而，在库存和应收账款管理方面的业务活动足以将投资回报率拉回到可接受的范围。此外，企业非常保守，商业策略也朝着错误的方向发展，因为债务比率处于很低的水平，现金可以用来偿还短期和长期债务，而工资和营销费用太多，但利润率更高。
建议调整企业经营和财务战略。价格应提高到一定的可接受金额，并削减菜肴的成本，特别是特殊菜肴。然后加大杠杆投入，加大对研发、固定资产、空间拓展的投入，提高服务效率，吸引更多的客户。此外，费用，特别是工资、能源成本和营销费用应控制和降低到行业平均水平。建议解雇过多的服务员和厨师，把大部分兼职工作换成成本效益高的正式工作人员。可以预见，这些费用的节省在很大程度上有助于未来的净利润。
本报告将对丽晶蓝带餐厅的盈利能力、财务稳定性及业务效率进行财务分析。该报告被提交给蓝丝带酒店总经理，以供他使用商业管理和决策。整个信息和数据是从所提供的材料中收集的，包括餐厅的资产负债表和损益表，以及未来的预测和同行业平均财务水平，这对于分析来说是足够的。
蓝带餐厅是蓝带酒店的一部分。它拥有90个食客，并提供午餐和晚餐服务与特殊菜肴。特别的菜通过大批量销售获利。还指出，工作人员都是兼职的。由于销售、薪金和营销费用的上涨，企业似乎经历了扩张。
根据以上分析，主要有以下几个问题。第一，盈利能力不理想，因为毛利率和净利润率，尤其是后者低于行业平均水平。其次，短期金融稳定似乎是严重的，特别是在2012年度。然而，在库存和应收账款管理方面的业务活动足以将投资回报率拉回到可接受的范围。此外，企业非常保守，商业策略也朝着错误的方向发展，因为债务比率处于很低的水平，现金可以用来偿还短期和长期债务，而工资和营销费用太多，但利润率更高。
澳洲金融会计代写:蓝丝带酒店财务分析报告
This report is to offer to General Manager of the Blue Ribbon Hotel a financial analysis of Regency Blue Ribbon Restaurant regarding its profitability, financial stability and business efficiency both currently and in the near future.
According to the analysis. The profitability and short-term financial stability are not ideal especially in the year of 2012. However, the business activity, in the respect of inventory and account receivable management, is good enough to drag back the ROI to an acceptable range. Besides, the business is very conservative and the business strategy is made toward a wrong direction, as the debt ratio is at a very low level, the cash might be used to repay the short-term and long-term debt, and the salaries and marketing expenses are way too much but resulting a higher profit rate.
It is recommended to adjust the business operating and finance strategies. The price should be raised by a certain acceptable amount and the cost of dishes should be cut, especially for the special dishes. Then increase the leverage to make more capital invested in research and development, fixed assets, space expansion to enhance the service efficiency and attract more customers. Also, expenses, especially wages, energy costs and marketing expenses should be controlled and lowered to the industry average. It is recommended to dismiss the excessive waiters and chefs and replace most of part-time with cost-efficient formal staff. It is predictable that the saving of those expenses could contribute to the future net profit to a great extent.
This report is to offer a financial analysis of Regency Blue Ribbon Restaurant regarding its profitability, financial stability and business efficiency both currently and in the near future. The report is presented to the General Manager of the Blue Ribbon Hotel for his use of business management and decision. The whole information and data is gathered from the provided material, which includes balance sheet and income statement of the restaurant, as well as the future forecast and the same industry average financial levels, which is relatively enough for this analysis.
Blue Ribbon Restaurant is one part of Blue Ribbon Hotel. It possesses 90 patrons and offers lunch and dinner services with special dishes. Special dishes are profited through the high volume sales. It is also pointed out that the staff is all part-time. The business seems to have experienced an expansion due to the sales, salaries, and marketing expense jumps.
According to the analysis above, there are several major issues as follows. First, the profitability is not ideal, as the gross profit and net profit rates, especially the latter is below the industry average. Secondly, short-term financial stability seems to be serious especially in the year of 2012. However, the business activity, in the respect of inventory and account receivable management, is good enough to drag back the ROI to an acceptable range. Besides, the business is very conservative and the business strategy is made toward a wrong direction, as the debt ratio is at a very low level, the cash might be used to repay the short-term and long-term debt, and the salaries and marketing expenses are way too much but resulting a higher profit rate.
