monday, december 10, 1979
daily nebraskan
Page 7
Bowling alley figures
show financial position
By Kent Warneke
Opinions differ on the 1978 profits and
losses for the Nebraska Union's Bowling
alley.
A Touche-Ross management audit re
leased a year ago showed a $22,000 loss in
1978 for the. bowling alley. A study done
. by Rollie Hughes, Nebraska Union recrea
tion manager, and Ray Koziol, East Union
recreation manager, said about $3,000 in
profit was shown in the 1978 fiscal year.
Daryl Swanson, Director of Nebraska
Unions and John Kreuscher, Union Board
president said the bowling alley was at best
a break even venture in 1978.
Kreuscher said that the Touche-Ross
survey was a result of Vice Chancellor
Richard Armstrong's request for a five-year
plan for continued development of the Ne
braska Union. The -Union Board Planning "
Committee, made up of students, faculty
and staff, then gathered information and
decided to have Touche-Ross do a
management audit in which the bowling
alley and game room would be considered
The audit's results showed a $22,000 .
deficit for the bowling alley and a profit '
.for the game room, consisting of billiard
tables and various pinball machines.
Swanson said that this was the first' time
that the two parts of the rec room were
taken separately, which made it hard to
estimate accurately, and that Touche-Ross
oversimplified in their figuring.
"Touche-Ross put all of the labor ex
penses to the bowling alley function . which
increased the expenses disproportionately
on the bowling alley," Swanson said. "Ob
viously, there are expenses that occur in
the game room." '
'There has to be maintenance provided
for the area in, the game . room, and the
areas have to be cleaned and looked over.
S9 there definitely are expenses in the game
room," Hughes said. ,
Hughes' and Koziol's study divided the
receipts of the bowling alley and game
room and assigned percentages to what
they felt coincided with the actual areas of
expenses and income, Hughes said. .
"The actual income and expenses from
receipts for both the bowling alley and
game room in the study are very accurate
because we looked them right up," Hughes
said. "The only thing we had to estimate a
little on was the percentages applied to
. labor hours, and we feel that this also is
pretty accurate."
Hughes said. student labor hours were
split down the middle. His salary also was
' split, with $2,000 more allocated to the
bowling alley than the game room because
that is where he spends most of his time.
The salaries of the other full-tiine em
ployees also were split, giving more to the
rec room because more hours are spent in
the game room, Hughes said.
"When everything is added up it shows
$3,345 income for the bowling alley and
approximately $19,000 for the game
room," Hughes said. "And we have every
reason to believe that these are the most -accurate
figures."
Swanson and Kreuscher, however, dis
agree with Hughes' estimates, particularly
on the percentages of labor hours given to
the game room.'
"I have to challenge Rollie 's assumption
that the game room requires more labor
hours than the bowling alley Swanson
said. 'The game room machines are basic
ally self-sufQcient and I feel that more time
is spent in" the bowling alley with the hand-,
ling of shoes, pin setters, maintenance of
lanes, etc."
Swanson said that a better percentage of
labor hours would be two-thirds to the
bowling alley and one-third to the game
room, which would then show a small loss
for the bowling alley for 1978.
- "I am fairly convinced that the best the '
bowling alley did is break even, and most
likely it is in a loss situation," Kreuscher
said.
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