Key Ratios
Key performance indicators (KPIs) in the hotel industry are managerial control and monitoring tools that typically use target‑vs‑actual comparisons to track the development of overall business performance or specific operational areas. Hotel KPIs therefore enable measurement of progress toward objectives and the degree to which targets are met. In hospitality, these metrics commonly include average occupancy (%), average room rate (€) and revenue per available room (RevPAR or yield). These indicators illustrate the profitability and efficiency of departments or projects, usually benchmarked against prior‑year figures or budgeted targets.
| KPI | Formula / Definition |
|---|---|
| Average bed occupancy (%) | Number of beds sold × 100 / available beds |
| Average room occupancy (%) | Number of rooms sold × 100 / available rooms |
| Average room/bed rate (€) | Net accommodation revenue / occupied rooms or beds |
| Room/bed yield (RevPAR) (€) | Average room or bed rate × occupancy (%) |
| Operating result I (GOP) | Operating revenue − operating expenses |
| Operating result II (NOP) | Operating result I − fixed asset related expenses |
| Operating result III | Operating result II − other expenses + other income |
| GOP as % of operating revenue | (GOP × 100) / operating revenue |
| GOP per available room (€) | GOP / number of available rooms |
| GOP per sold room (€) | GOP / number of rooms sold |
| NOP per available room (€) | NOP / number of available rooms |
| Rent (lease) per available room (€) | Total rent / number of available rooms |
| Operating revenue per available room (€) | Operating revenue / number of available rooms |
| Operating revenue per sold room (€) | Operating revenue / number of rooms sold |
| Operating revenue per sold bed (€) | Operating revenue / number of beds sold |
| Total expenses per available room (€) | Total expenses / number of available rooms |
| Total expenses per sold room (€) | Total expenses / number of rooms sold |
| Total expenses per sold bed (€) | Total expenses / number of beds sold |
| Occupied beds per lodging employee (units) | Sold overnight stays / number of lodging staff |
| Occupied beds per housekeeping employee (units) | Sold overnight stays / number of housekeeping staff |
| Accommodation revenue per bed/room (€) | Net accommodation revenue / available beds or rooms |
| Double‑occupancy factor | Occupied beds / occupied rooms |
| Average length of stay (days) | Number of beds sold / total guest arrivals |
| Personnel cost as % of total revenue | (Personnel costs × 100) / total revenue |
| Laundry cost per bed (€) | Laundry costs of lodging / number of beds sold |
| Consumables & guest supplies per bed (€) | Total guest supplies cost / number of rooms sold |
| Commission per room (€) | Total commission payments / number of rooms sold |
| Operating revenue per employee (€) | Operating revenue / number of employees and trainees |
| Personnel cost per employee (€) | Total personnel costs / number of employees and trainees |
| Gross wage cost per employee (€) | Total gross wages / number of employees and trainees |
| Personnel cost ratio (%) | (Total personnel costs × 100) / operating revenue |