From a single hotel to a group with several companies and properties, with a practical approach and no needless theoretical digressions. Every service uses the same USALI scheme, so the numbers talk to each other.
01
USALI restatement
The income statement is reorganised by department: revenue, departmental expenses, undistributed expenses, GOP and EBITDA.
What it is
I reorganise your property's income statement according to the Uniform System of Accounts for the Lodging Industry (USALI): each account in your chart of accounts is mapped once to the right USALI line, so the numbers come out in the same format every month and can be compared over time and with other properties.
What you get
A mapping table between your chart of accounts and the USALI lines
Departmental income statement: rooms, food & beverage, other departments
Undistributed expenses shown separately: administration, sales and marketing, maintenance, energy, water and waste
GOP, EBITDAR and EBITDA always calculated under the same rules
Who it is for
Hotels, campsites and non-hotel accommodation that want to know how much each department earns, even starting from books kept only for statutory and tax purposes.
What I need
Trial balance and ledgers exported from your accounting system; your current chart of accounts.
02
KPIs and reporting
Occupancy, ADR, RevPAR, GOPPAR and cost per occupied room, with monthly reports that are easy to read.
What it is
I combine accounting data with statistics from your booking system and calculate the industry indicators, always with the same definitions, property by property.
What you get
Monthly report with the main KPIs: Occupancy, ADR, RevPAR, TRevPAR, GOP margin, GOPPAR, CPOR, payroll ratio
Comparison with the previous year and with budget
A monthly meeting to read the numbers and decide on actions
Who it is for
Management, owners and partners who want a few clear numbers every month instead of hard-to-read tables.
What I need
Occupancy and revenue statistics from the property management system (PMS) and restated accounting data.
03
Budget and forecast
Budgets by department and by property, comparison with the previous year and commented variances.
What it is
Together we build the annual budget in the same USALI format used for actuals, so every month you see immediately where results differ from expectations and why.
What you get
Budget by department and by property
Actual / budget / previous year comparison
Commented variances and in-year forecast updates
Who it is for
Properties and groups that want to plan the season and monitor performance during the year.
What I need
Previous years' actuals, the owners' targets, rate sheets and occupancy forecasts.
04
Multi-property groups
Allocation of payroll, utilities and general costs across properties and companies, down to intragroup recharges.
What it is
When several properties or companies share staff, inventory, utilities and general services, I allocate shared costs using agreed drivers (hours, revenue, rooms or analytical accounting), so each property has its own income statement.
What you get
Documented, agreed allocation criteria
USALI income statement per property and group consolidation
A calculation basis for intragroup recharges
Who it is for
Groups with several properties and companies, including mixed activities (hotel, campsite, restaurant).
What I need
Accounts of each company, staff attendance and hours, consumption and occupancy data per property.
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
Not sure where to start?
In the first meeting, free of charge (at your premises in Lombardy, online via Teams in other regions), we look at the data available together and decide where it makes sense to begin.