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经济型酒店运营成本计算方法(Econo Hotel operating cost calculation method)
经济型酒店运营成本计算方法(Econo Hotel operating cost calculation method)
Lixin yeeko knowledge sharing achievements - class adviser
Special guide: Qiu Min
Featured Author: Liu Chunyan
Special topic, origin and time: Friendship Hotel, March 11, 2010
Econo Hotel operating cost calculation method (SENOX-GW-001)
First, the hotel operating cost components
The hotel operating costs mainly include the following aspects:
1, hotel rental fees;
2, hotel facilities and decoration depreciation;
3, daily consumption, including daily consumption of rooms, utilities, refrigeration, energy consumption and so on;
4, labor costs, including personnel salaries, benefits, management fees;
5, tax costs, including sales tax, urban construction tax and education tax surcharge, enterprise income tax, value-added tax,
Stamp duty, personal income tax, etc.
Two, Econo Hotel operating costs constitute the proportion
Econo Hotel cost and the proportion of room revenue
Cost structure
Proportion
One
rent
10%
Two
Decoration depreciation
10%
Three
Daily wear and tear
18-20%
Four
Labor cost
10%
Five
tax revenue
Sales Tax
9%
5%
Surtax
2%
Urban construction tax and education tax surcharge
0.5%
Personal income tax and other
1.5%
Total
57-59%, about 60%
Econo Hotel cost description:
1, the cost ratio - the cost of the room revenue proportion;
2, the rent is generally in 0.5-0.8 yuan / flat / day, more appropriate, the rent amounted to 1 yuan / square / day and above,
Basically, it doesnt pay;
3, decoration depreciation time is generally 2-3 years, good Econo Hotel 3 years need to be renovated;
4, occupancy rate of 60%, is a Econo Hotel breakeven point, occupancy rate of more than 60%, began to profit.
Three 、 Econo Hotel profit and loss balance analysis
1, fixed costs - that is, within a certain range, not with the hotel occupancy rate, income changes in the cost package
Including rent, decoration, depreciation and so on
2 variable costs - the cost of changing the occupancy rate and income in the total cost, includi
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