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$000

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lol

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我是大聪明

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Variance: is the difference between budgeted figures and actual figures

Tips: fill in the absolute value in the variance column

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A favourable variance exists when the difference between the actual and budgeted figures will result in the business enjoying higher net income than shown in the budget.

An adverse variance occurs when the difference between the figures in the budget and the actual figures will lead to the firm’s net income being lower than planned.

Please add F (favourable variance)/A (adverse variance) in the variance column

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Sales:
Expenses
Food costs:
Crew payroll:
Manager payroll:
Promotion:
Maintenance and repair:
Utilities:
Service fee:

Don't forget the qualitative information.
Adverse variance do not necessarily represent a "bad" situation for a business. Favourable variance do not necessarily represent a "good" situation.

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In January 2022, Vanessa began her franchise and at the end of 2022 she constructed her actual statement of profit and loss account.
Vanessa feels difficult to compare the expected and actual financial figure of her store. The financial manager gives Vanessa a table for her to compare the budgeted(expected) and actual financial performance of the store.

Can you help her to finish the following table?
Please upload your budget table.

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The following table is the financial information of Vanessa’s McDonald’s store of 2022 according to her expectation. After listing all the financial information, Vanessa accidentally knocked her cup over and spilt tea on the financial information table. One of the figures--The service fee cannot be seen.
Please help Vanessa construct an expected statement of profit and loss account of 2022 and find out the missing figure for her.
Please upload you statement of profit and loss account.

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McDonald's Corporation is an American multinational fast food chain, founded in 1940. McDonald's is the world's largest fast food restaurant chain, serving over 69 million customers daily in over 100 countries in more than 40,000 outlets as of 2021.

Question: for each McDonald's store, is it a cost centre or profit centre? why?

Vanessa planned to join the franchise of McDonald’s in 2022 and she list some forcasted financial information for her McDonald’s store at the beginning of 2022.