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Labour cost per occupied room

Work out labour cost per occupied room and as a share of revenue.

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Finance & unit economics
Hospitality

How it's worked out

  • Cost per occupied room = labour cost ÷ occupied room-nights
  • All departments or rooms only, used consistently
NoteFlex staffing to occupancy forecasts; fixed rosters raise this in low season.

Source: USALI (Uniform System of Accounts for the Lodging Industry)

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