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所在平台: Udemy |
课程主页: https://www.udemy.com/course/understanding-flow-through-analysis/
课程评论：没有评论
**课程总结：酒店业的流动性理解** 本课程深入探讨了“流动性”这一核心概念在酒店业中的重要性。无论您是企业主、投资者、经理还是顾问，理解流动性都至关重要。 **什么是流动性？** 在技术层面，流动性指的是一个时期内收入转化为利润的比例，并与预算或以往时期进行比较。本课程将详细讲解在不同情况下如何计算流动性。 **为何流动性如此重要？** 对流动性概念的扎实掌握，能够为有效管理业务提供优势。本课程将揭示影响利润转化的关键因素。 **流动性的四种基本情况：** 在比较任何两个时期时，必然会遇到以下四种情况： 1. **收入增加，利润增加** 2. **收入增加，利润下降** 3. **收入下降，利润下降** 4. **收入下降，利润增加** 每种情况的计算方法和定义都有所不同。通过计算流动性，管理者可以判断是继续现有工作模式还是进行调整，从而做出战略性决策。 **流动性——独特的管理工具：** 流动性计算不仅是对业主或投资者的有用工具，也对负责高效运营业务的经理和团队同样宝贵。 **关注负流动性下的损失恢复：** 当业务出现负流动性（即与比较时期相比收入较低）时，课程还将介绍“损失恢复”的计算。其中，低于-50%的比例被视为一种较好的损失恢复，因为它反映了在不利情况下成本和费用的回收百分比。
Any business owner, investor, manager, or consultant needs to understand the concept of flow-through. In technical terms, it refers to how much of your period's revenue is converted into profit, compared to the budget or previous periods. It is important to know how flow-through is calculated in various situations. a solid understanding of this concept will give individuals an advantage in managing their business effectively, as this lecture explains the key factors that impact profit conversion.While comparing any period, there will be only four situationsRevenue UP and Profit UPRevenue UP and Profit DOWNRevenue DOWN and Profit DOWNRevenue DOWN and Profit UPThe calculation methods for the above four situations are different and defined differently. Management needs to decide whether to continue or change the working model. They can make strategic decisions after the flow-through is calculated.This makes 'Flow-through' calculation a unique tool not only for owners or investors, but also for the managers and the team responsible for running the business efficiently. Also, if any business has a negative flow-through, which is because of lower revenue with the compered period, then the 'recovery of loss' is calculated. So, a ratio below -50% is considered a better recovery because it shows the percentage of costs and expenses recovered in an adverse situation.
