Ferdinando MercuriManagement control
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Management control · Hospitality

Comparable numbers for better decisions.

I restate the accounts of hotels, campsites and non-hotel accommodation to the USALI standard and turn them into clear KPIs for management and owners.

Book a meeting How I work

First meeting free and without obligation: at your premises in Lombardy, online via Microsoft Teams in other regions.

The same income statement, read two ways
Departmental revenue2,400
Departmental expenses−820
Departmental profit1,580
Undistributed expenses−610
GOP · 40.4%970
Fees, rent, property taxes−250
EBITDA720

USALI format: revenue and costs by department. You see how much each department earns and how much overheads weigh before GOP.

Illustrative example · € thousands

Occupancy
72%
ADR
€ 144
RevPAR
€ 104
GOPPAR
€ 60

Illustrative example: 60 rooms, 270 opening days, same data as the chart.

The USALI scheme starts from departmental revenue and ends at operating profit, so two different properties can be compared under the same rules.

Services

What I can do for your business

From a single hotel to a group with several companies and properties, with a practical approach and no needless theoretical digressions.

All services
USALI restatementThe income statement is reorganised by department: revenue, departmental expenses, undistributed expenses, GOP and EBITDA.What you get KPIs and reportingOccupancy, ADR, RevPAR, GOPPAR and cost per occupied room, with monthly reports that are easy to read.What you get Budget and forecastBudgets by department and by property, comparison with the previous year and commented variances.What you get Multi-property groupsAllocation of payroll, utilities and general costs across properties and companies, down to intragroup recharges.What you get

Method

From chart of accounts to report

  1. Departmental revenueRooms, F&B, other
  2. Departmental expensesDepartmental profit
  3. Undistributed expensesA&G, sales, maintenance, energy
  4. Gross Operating Profit (GOP)Operating result
  5. Fees, rent, property taxesEBITDAR / EBITDA

  1. Analysis and mapping

    I read the chart of accounts and map each account to the right USALI line, once and for all.

  2. Allocation of shared costs

    Payroll, inventory and utilities are split across properties using agreed drivers: hours, revenue, rooms or analytical accounting.

  3. KPIs and comparisons

    Accounting data is combined with statistics from the booking system.

  4. Review and action

    A monthly meeting to understand what the numbers say and what to do about it.

The method in detail

KPIs

The indicators I use

Simple definitions, always calculated the same way, property by property.

Occupancy
Rooms sold over rooms available
ADR
Rooms revenue per room sold
RevPAR
Rooms revenue per available room
TRevPAR
Total revenue per available room
GOP margin
GOP as a percentage of revenue
GOPPAR
GOP per available room
CPOR
Rooms costs per occupied room
Payroll / revenue
Weight of labour cost

For campsites and B&Bs I adapt the scheme: accommodation units instead of rooms, opening days to account for seasonality.

Calculate your KPIs

I work on the data exported from your software

No need to change systems: I start from the exports of the programs your property already uses (trial balance, ledgers, occupancy and revenue statistics) and rework them into the USALI scheme.

Software names are trademarks of their respective owners and are mentioned only to indicate data compatibility.

Accounting and ERP

  • Zucchetti
  • Mago
  • Dylog
  • TeamSystem
  • eSOLVER
  • and many more

Hospitality software

  • Ericsoft
  • Maxer
  • and the other main hotel management systems

Contact

Let's talk about your numbers

Tell me about your property or group: I'll explain how I can help and where it makes sense to start. The first meeting is free and without obligation: at your premises for properties in Lombardy, online via Microsoft Teams for other regions.

Write to me +39 348 2448625

or controller.fm@outlook.com · Vertemate (CO)