Ask for six things every month: the accounts in USALI format against budget; gross operating profit and margin, not just occupancy; where bookings came from and what each channel cost; payroll and energy as a share of revenue; repeat guests and review scores; and what the operator will change next month. Information only.
What is a USALI P&L, and why ask for it?
USALI — the Uniform System of Accounts for the Lodging Industry — is the standard way hotels lay out their profit and loss (P&L) worldwide. It means “gross operating profit” in Bali means the same thing as anywhere else, so you can compare your hotel with others.
Ask for each line for the month and the year to date, side by side with the budget and with last year.
Isn’t a full hotel a good hotel?
Not necessarily. Gross operating profit (GOP) is what is left after the hotel’s running costs. On the same revenue, a 28% GOP margin keeps USD 28 of every USD 100; a 40% margin keeps USD 40. So a month at 80% occupancy and 28% margin can be worse than a month at 65% occupancy and 40% margin. Ask for profit, not just how full the hotel was.
Where did the bookings come from?
Ask for the channel mix — how many bookings came direct, through booking platforms, or through agents — and what each cost. Platforms typically take 15–25% of a booking. If direct bookings are not growing year on year, commission stays the largest cost you can actually control. See how small hotels earn more per room.
Which costs should I watch over time?
Payroll and energy, each as a share of revenue, tracked month by month. Both tend to creep up quietly, and a share of revenue shows it even when the hotel is busier.
Why do repeat guests and reviews matter so much?
They predict next year better than this month’s revenue does. A fall in returning guests or review scores usually shows up in bookings a season later.
What should the operator commit to?
Two or three specific changes for next month — and a report back on last month’s. A monthly report without a plan is just a record.
The full method — fee benchmarks, leakage and contract clauses — is in What Your Operator Isn’t Telling You. See also brand or independent.
Sources: HotStats FY2024; Horwath HTL / C9 Hotelworks 2026. General information about the Indonesian market, not legal, tax or financial advice.
The full method: What Your Operator Isn’t Telling You
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