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Rating 4.1 If this technique looks familiar, it is This is the same method used to determine the trend index numbers illustrated in an earlier discussion, and can also be used for cost functions A restaurant creating its own trend index in this way might find it much more accurate because it reflects only what has happened to prices within that restaurant A national average restaurant trend index might have factors built into it that have no bearing on any one individual operation Preferably, such an individual trend index should be used only if the size and nature of the operation have not changed during the period under review; otherwise, the results could be misleading Once the trend index has been prepared, it can be applied using the equation already demonstrated to convert historic sales revenue to current dollars. convert pdf to powerpoint online: PDF to Powerpoint Converter – 100% Free mac pdf to word converter online Convert PDF to Word | Online .doc converter
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The best free PDF editor for editing PDFs . Merge, compress, create, add text, review and edit PDF files. Convert Word to PDF and image formats PNG, JPEG, ... A bar could use the same type of homemade trend index using average customer spending For its room sales revenue, a hotel or motel could use average room rates converted to a trend index Costs can be converted in the same way, using an appropriate trend index for the particular expenses or costs under review For example, a wage trend index would probably be appropriate for adjusting cost of labor Alternatively, an individual establishment might be able to construct its own trend index for each individual expense, as was just demonstrated for room prices, basing the trend indexes on a cost per guest or cost per room occupied In fact, complete income statements for past periods can be reconstructed by converting them in their entirety to current period, or current year, dollars. 16. Click anywhere outside the In-Place Text Editor area to end the MTEXT command. 17. Zoom to the Previous display to return to your original view. Save your drawing. Such wholesale conversions would probably go beyond the needs of the managers of most hotel or food service operations However, whether or not a major accounting conversion is used, the implications of price and cost level changes should not be ignored The same problems also apply to balance sheets A balance sheet showing a cash balance on hand of $100,000 in each of two successive years might seem to indicate no change in the cash position But will $100,000 now buy as much as $100,000 a year ago Similarly, the historic cost of land, buildings, and equipment on balance sheets may also be misleading However, a complete and comprehensive discussion of inflation accounting or current dollar accounting is far beyond the scope of this book.. The Fireworks image on the left uses a slice object, whereas the image on the right uses a polygon hotspot. FIGURE 6-6 convert pdf to word text online free Convert PDF to Word Online Free | Convert PDF to DOC Online Free ...
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