Business

Budgeting and revenue analysis
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The prices of the goods or the services change from time to time. The change is caused by the fluctuations in the demand and the supply of the goods. The production cost of the goods translates to the prices of the goods or service. The external market forces also predict the cost of the services from time to time.
The cost to sales revenue ratio is used to indicate whether the company is making profit or loss. The measure is used to compare the financial efficiency of different companies. The cost to sales ratio is also used to analyze the risks and the potential causes of the loss of the company (vankovič, Gordana &Jerman p92). Companies with several business units have to make the decision whether to decentralize or work under central leadership from headquarters.
The costs for the company which might make the company not achieve the target ration are the major causes for the uncontrolled growth of the firm. The return on capital employed depends on the risks susceptible in the company. If the capital is invested then the returns should coincide with the target value if the risks are at 0%. The net profit should be at the maximum if the risks involved are reduced to the lowest possible value.
The firm and other multinationals should realize that emerging markets are maturing and becoming the engine of growth in the global economy. These areas, however, also pose a challenge for growing businesses in the region so multinationals should grow with caution in order to avoid costly risk (vankovič, Gordana &Jerman p92).

Revenues from goods repairs are expected to increase by almost 6 percent between the period given.
For the developer to pay for the land and purchase it, they need to pay off first for the development of the property then proceed to the purchasing of the land. Ideally, it has been difficult to calculate the present value of the land. Even with the bank financing, the company will still incur a loss to just develop the land without even having purchased it. As such, this would not be a viable option to consider for the prospective developers; therefore, there is no need for calculating the residual value since some elements necessary for calculation are not present.
Financial problem is a critical thing in the modern society, money gives you an opportunity to end all your financial difficulties, and this is achieved only when the money is managed in the right way. In this case, you can make a stable life with little money if only you are smart in your management. You don’t have to be a billionaire to live a comfortable life. What you all need is the aspect of managing your cash properly. The world today is basically grounded around money (vankovič, Gordana &Jerman p92). The perception you have about money in your life affects the kind of lifestyle you live. In our society there are various aspects that influences one’s lifestyle, some which are good and others are bad. However, money has both of these outcomes. Again the significance of money varies from individuals’ perception, however, no man can deny the importance of money since it is the basic thing that human require. Just like you require food to live you also require money to live on.
The advantages of accepting CN rail contract and displacing the other business
The CN contract is more profitable than the other contacts. The contract has no fee for the reservation of the rooms unlike most of other contacts. This shows that there will be more customers for the CN rail. The room revenue is also reasonable according to its ADR amount. The revenue is always a subject of the price for cost used. The marginal revenues is high when the ADR price is considered.
The three advantages of declining the CN rail contract
Form the table given, the marginal profit for the CN rail is the lowest. The other contacts have marginal profit higher than the others. This shows that one can apply the other contacts rather than the CN rail.
The room revenue is a reasonable when compared to the ADR but the other businesses have higher amounts of the room revenue in terms of the bulkiness. The other business are better in the terms of the large scale investments.
The other terms have the reservation fee. This is advantage to the investor. This stops the customers who are not serious form booking.
Making decision on best business
If I was to make the decision then I would go for the CN rail contract though it has less amounts of the marginal profit. The revenue from the business is high when the ADR price is taken into account. The other businesses have the room reservation fee but most of the customers do not like to pay fee for the reservation. Hence, CN rail will attract more customers than the other businesses.

Works cited
vankovič, Gordana & Mateja Jerman. “Comparative Analysis of Budgeting in the Slovene Hotel Industry.” Tourism & Hospitality Management, vol. 17, no. 1, May 2011, pp. 91-100. EBSCOhost, search.ebscohost.com/login.aspx?direct=true&db=hjh&AN=64875724&site=ehost-live.