Im Teil I dieser Serie wurden die Darstellung der Warenrenditen, die Sollwerte der Warenrenditen im Schweizer Gastgewerbe, die Problematik der gewichteten Warenrenditen dargestellt. Weicht der effektiv ausgewiesene Warenrenditen-Faktor von jenem der gemäss in der Preiskalkulation […]
Warenrenditen im Gastgewerbe – Teil II Weiterlesen »
Die Warenrenditen (das in Prozent ausgewiesene Verhältnis zwischen dem Ergebnis von Spartenumsatz abzüglich des entsprechenden Warenaufwands) stellen für den durchschnittlichen Schweizer Gastgewerbebetrieb, neben den Personalkosten, die zweitwichtigste Kennzahl dar. Typischerweise sollte der Warenaufwand, über alle
Warenrenditen im Schweizer Gastgewerbe I Weiterlesen »
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