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Contoh Soal Pricing, Mengunakan hubbard furmula



SOAL PRICING – 2

       MOTEL X's, a 100 room property constructed in 20x1 for $ 680,000 has just been purchased by a new firm, Lodging Limited, which is considering the Motel’s pricing structure.  The motel was purchased with $ 800,000 of long-term debt and $ 400,000 equity.  Lodging Limited is in the 40% tax bracket and requires a 15% return on its equity investment.  The accountant for Lodging Limited has estimated annual fixed charges and undistributed operating expenses to be $ 600,000 and annual rooms department expenses of $ 168,700 when occupancy is 68%.  There are no other operated departments and any other income is deemed immaterial.  Assume that the motel will operate 365 days during the year and have a 68 % room occupancy.

REQUIRED  :
     Determine the average room rate by the Hubbart Formula ?




Oke mari kita bahas soal,, Diketahui dari data tersebut adalah
  1. Jumlah kamar 100 rooms,
  2. Total dana yang di butuhkan $800.000 dan mendapat pinjaman sebesar $400.000 dari bank, jadi total dana yg di investasikan pemilik yakni sebesr $400.000, dan investor ingin 15% dari dana yang dia keluarkan menjadi EAT ( Earning After Tax—pendapatan setelah pajak---),
  3. Dan pajak pendapatan sebesar 40%
  4. Diasumsikan Occupancy motel X 68% per tahun,,
  5. Room expenses sebesar $168.700
  6. Undiributed expenses’y $600.000

EAT                   15% X $400.000                                 $60.000
Tax                 40%                                                        $40.000  +
                                                        EBIT                      $100.000
Fix Charge & Undistr. Epx                                             $600.000  +
                                                        GOP                      $700.000
Room Exp.                                                                     $168.700  +
                                        Req. Room rev.                      $868.700

Rumus  Average Room Rate =       Required rooms revenue
                                                       Estimated room sold


Estimated room sold =                          $868.700         =     $ 35    
                                                       68%X100X365


Jadi Harga kamar yang harus di jual untuk mendapakan profit $ 60.000 dari uang investor yang di keluarkan adalah  $ 35…

Catatan : ( mungkin anda binggung dmna mendapatkan Tax 40.000?  caranya yakni 60.000 di bagi dengan 60 %, kenapa 60%? Karena  Tax kan 40%, total 100%, jadi bila taX25%, jadi sisa pembagi adalah 75%, dan begitu seterunya)
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