The Hilton Key Largo Resort

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OPERATING BUDGET

An operating budget is a detailed projection of all estimated income and expenses based on forecasted sales revenue during a given period. The Hilton Key Largo Resort started its Fiscal Year on October 1, 2013 and continues until September 30, 2013. Hilton Worldwide, however, breaks down its Fiscal Year into four quarters: 1st Quarter (January 1 – March 31), 2nd Quarter (April 1 – June 30), 3rd Quarter (July 1 – September 30), and 4th Quarter/Year-End (October 1 – December 31). For the sake of this project, the Hilton Key Largo Resort is said to have started its Fiscal Year on the real 4th quarter, October 1, 2013, and continued until the end date of the real 3rd quarter, September 30, 2013. The Consolidated P&L Statement for Year 2013 was based upon the previous year’s number of rooms available for sale, number of rooms recorded to be rented/sold, room revenue, and occupancy percent, ADR, and RevPar.

The numbers documented within our Operating Budget are based upon estimated amounts in accordance to the number of rooms that the Hilton Key Largo Resort has available and the previous project completed. In addition to the given P&L statement, we added our Weddings Department, Meetings & Events Department, and our Recreations Department as major revenue sources for the resort. The Weddings and Events department has a huge impact on Total Revenue, which is indicated in the attached budget. The months of December – April have very high occupancy ratios (> 70%), as these are cooler-weather and successful months for the two departments. Also, the Recreational Department is also a major revenue source for the resort, which is combined with Fitness. At Hilton Key Largo, we offer Jet Ski rentals, sailb...

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...ent at the Hilton Key Largo Resort. This is due to high generating months in February through April, which indeed increases booking profits for the Rooms Department during these three months. While our cost centers (aka Overhead Expenses) include: the administrative and general expenses, the advertising and promotion expenses, repairs and maintenance expenses of the hotel and its grounds, the yearly utility expense, the IT department expenses, Human Resources, and our royalty fee to Hilton Worldwide and management fees for the year. The total Overhead equals approximately $48,000,000 at year’s end. A small fee for the revenue generated. Overall, our resort is healthy and with 2014 Initiatives/Actions to be proceeded in the coming year, we will continue to grow and explore ways to improve quality and incentives to our customers.

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