External sources that Enhanced Vally Bed & Breakfast can be considered as those which the company receives from outside, from other entities, regardless of the nature of these entities that is companies, banks, insurance companies, individual owners of capital.
Stake owner is one of the first and primary sources from which the Bed & Breakfast acquires equity at its inception. As part of the activities of the Bed & Breakfast can be this kind of financing at any time increase. The form of the deposit and its amount depends on the legal form of the business. In the case of an individual business is the extent of the capital depends on the financial possibilities of entrepreneurs in the business through Enhanced Vally B&B's minimum capital stipulated.
Long-term and medium-term loans
As part of the loan arises relationship in which the lender provides the borrower values ??for temporary use for a certain price - interest. Loans are classified according to the period for which the offer:
Long-term loans granted for a period longer than 4-6 years;
Medium-term loans granted for the period from 1 year to 4-6 years;
Short-term loans for periods less than one year.
The long-term and medium-term loans include bonds, loans or supplier credit. Repayment of the loan is made ??on the basis of the installment plans, which provide:
Method of determining the amount of each installment;
Temporal distribution of payments within the overall maturity;
Method of payment of interest.
Short-term loans are intended for short-term bridge the gap between the need for financial resources and the amount of their disposable. Among the short-term loan include trade credit, fixed liabilities, and advances from customers, commercial paper or short-term bank loans. Permanent liabilities the firm has available free of interest and it is all about liabilities to employees arise in a company because they live work is done daily, but payment of wages shall be carried out only with a lag. This loan provides workers undertaking which employs them (Barac & Reljanovic, 2012, 94-100).
For generating income at Enhanced Vally Bed & Breakfast, the income statement is a recap of revenues, expenses and results of operations, compiled at the beginning of the year. It has established curriculum breakdown of the sales activity indicates the profit for a certain period, production activities, financial and extraordinary activities. Added value indicates how much value we added the sale of goods purchased for resale or processing the material input and subsequent sale.
With respect to expression of profit of Bed & Breakfast, operating profit of reflects the successful operation of the company, according to the formula: value added labor costs, taxes, fees and other expenses - depreciation IM = operating profit. The concept of personal expenses includes remuneration for the company arising from labor relations. Summary of gross wages - wages make up a whole, except that the company is burdened with compulsory insurance (social security - sickness, retirement, state employment policy, universal health insurance (Chang, 2012, ...