suck on that.

After receiving the score on my latest Accounting quiz, (FOUR missed points, in case you care) I was in a furied frustrated rage with the material and the course as a whole. I thoroughly enjoyed Financial Accounting and it was not only easily understandable but applicable. Managerial Accounting... not to much.

In so many words, I can sum up how I feel about this class in general: fuck this shit.

There are certain things I know beyond a doubt: I will never be a supermodel or an astronaut, or an accountant. Or an employee of a manufacturing plant. So forgive me when I say fuck this Manufacturing Overhead Production Data Cost Data fixed/variable (un)controllable cost Report bullshit.

I.DON'T.CARE.

The only thing that I can say has been minutely useful to learn in all 12 weeks I have suffered through this class has been Financial and Flexible Budgeting. Without realizing, it was something I had been doing on almost a weekly basis for the last couple of years.

I can't speak in terms of "production schedules" since we are not an assembly line, but I am intimately familiar with occupancy rates per quarter over the last few years, and I take that information into account when deciding new seasonal rates. Currently we are leaving the winter season and entering construction season. I expect to see an influx of Monday-Friday regulars, mostly double rooms, over the next 4-5 months. Most of these are workers staying on a per diem budget, so we sell rooms using the angle of double occupancy (having a roommate to split costs) and we strongly encourage them to pay by the week instead of 5 days with a 2-day break over the weekend. The benefit of that is a marginal increase in profit for our business (around $10-20 per room) and the guests have the freedom to leave their belongings over the weekend and come and go as they please.

Aside from football season, this is the only time of year I wish I had more double rooms to sell. Anyone with the capacity of observation would be able to pick up on these small details, but only someone like me could harness that information to boast the fact that my hotel has struck a weeks-long exclusive deal with PCI to lodge their workers for the duration of the summer.

So fuck you, Managerial Accounting. Sure, I don't know shit about production schedules, but I can tell you plenty about return-on-investment and average daily rates. BOO YA.