Hotel Terminology & Abreviation

Profit & Loss

A. Statistic

1. No Of Room : Jumlah Anak kunci kamar hotel

2. No Of Days : Jumlah hari operasi dalam periode tertentu

3. Room Available : Jumlah kamar tersedia ( Siap Dijual )

4. Room Night Occupied : Jumlah kamar yang dihuni tamu ( terjual )

5. % Of Occupancy : % Tingkat hunian hotel

( ܣ

%100 ݔ = ⋯% )

6. % Of Double Occupancy : % Tingkat hunian double ( ganda ) di hotel

7. No Of Guests ( Guestnight Occupied ) : Jumlah tamu yang tinggal di hotel pada periode

tertentu

8. Average Room Rate (ARR) : Harga kamar rata-rata yang telah dihuni tamu

9. No Of Cover : Jumlah tamu yang telah membeli produk makanan

di outlet hotel

10. Average Check Per Cover : Rata-rata tamu membeli produk makanan di hotel

11. Sales Coefisient Room : Pendapatan hotel di luar kamar ( makanan, minuman,

telp, laundry, dll ) dibanding pendapatan kamar

12. PT & ER ( Payroll, tax & Employee Related )

: Anggaran gaji karyawan dan benefit lain yang terkait

13. No Of Employee : Jumlah / Total karyawan hotel

14. Ratio Employee To Room : Perbandingan jumlah karyawan terhadap jumlah

kamar yang tersedia

15. Exchange Rate : Nilai tukar rupiah terhadap mata uang asing

B. Department Of Sales

1. Room Sales : Pendapatan Kamar

2. Food Sales : Pendapatan Makanan

3. Beverage Sales : Pendapatan Minuman

4. Sundry Income : Pendapatan Dept F & B yang bukan

makanan & minuman ( sewa gedung, sewa peralatan meeting )

5. Telephone Sales : Pendapatan dari fasilitas telephone & fax yang dipakai

tamu hotel

6. Minor Operated Dept ( MOD ) : Pendapatan hotel dari fasilitas laundry / dry cleaning

7. Other Income : Pendapatan lain-lain dari fasilitas hotel

( Swimming Pool, Spa, Fitness, Commision, Drugstore )

8. Store/Space Rental : Pendapatan dari penyewaan arcade / counter di

public area ( dasar nilai kontrak )

C. Cost & Expenses

1. Room Other Expenses : Biaya lain untuk produksi kamar tamu

( amenities, printing, decoration )

2. Food Cost : Biaya produksi makanan

3. Beverage Cost : Biaya produksi minuman

4. F & B Other Expenses : Biaya lain tidak langsung untuk produksi

makanan & minuman

5. Telephone Cost : Biaya / harga pokok telephone dari telkom

6. Mod Cost : Biaya produksi laundry ( Chemical )

D. Undistributed Expenses

1. Administrative & General ( Administrasi & General )

: - Department Executives (GM, RM, EAM )

- Personal HRD Department

- Accounting Department

Management FEE : - Jumlah pembayaran fee atas jasa pengolahan atas

Dasar % terhadap total sales ( Revenue )

2. Advertising & Promotion : - Biaya promosi & Advertensi

- Department marketing & sales

3. Property, Maintenance, Expenses ( POMEX )

: - Department Enggineering

Other Expenses : - Biaya konsumsi listrik ( PLN )

- Biaya konsumsi air ( PDAM )

- Biaya konsumsi gas

- Biaya pemeliharan gedung

- Biaya perawatan atau perbaikan mekanik / electrik

E. Gross Operating Income : Pendapatan kotor dari penjualan kamar, makanan,

minuman, sundry, telp, other income, setelah

dikurangi biaya produksi langsung (cost) dan

biaya – biaya lain tidak langsung

Gross Operating Profit (Loss) : Laba kotor oprasional diperoleh dari total sales

( Total Revenue ) dikurangi total cost + total Expenses

F. Capital Expenses

Biaya Modal terdiri dari :

1. Rent Property Tax : Pajak Bumi Bangunan (PBB)

Insurance : Asuransi Gedung (Premi)

2. Incentive Fee : Pembayaran incentive kepada pengelola

3. Owning Company : Biaya perusahaan pemilik ( PT )

( Food & Bev, Lnd, Kantor, alat tulis, telp, traveling expenses )

4. Depreciation : Penyesuaian bangunan ( gedung ) dan mekanikal /

electrikal

5. Amortization : Amortisasi biaya yang telah dibayar dimuka

G. Net Profit (Loss) : Laba bersih operasional setelah dikurangi pajak perseroan

RATING LAVERAGE COST & ESPENSES & PROFIT MARGIN

INDONESIA HOTELS

NO OUTLETS % NORMAL INDICATOR

Minimum Maximum 1 ROOM DEPARTMENT Room Sales 100,00 100,00 - PT & ER 5 7 - Other Expenses 10 13 Total Room Expenses 15 20 ROOM PROFIT 80 85 2 FOOD & BEV. DEPARTMENT - Food Sales 100,00 100,00 - Beverage Sales 100,00 100,00 Total F & B Sales 100,00 100,00 - Food Cost 35 38 - Beverage Cost 23 27 Total F & B Cost 33 35 - PT & ER 15 17 - Other Expenses 10 13 Total F&B Cost & Expenses 60 65 F&B DEPT'L PROFIT 40 45 3 MINOR OPERATED DEPT Phone Sales 100,00 100,00 Laundry Sales 100,00 100,00 Total MOD Sales 100,00 100,00 - Phone Cost 55 60 - Laundry Cost 25 30 Total MOD Cost 40 45 PT & ER - Phone 2 5 - Laundry 5 10 Total PT & ER MOD 6 8 - Phone Expenses 1 2 - Laundry Expenses 5 10 Total MOD Expenses 55 60 Phone Profit 30 35 Laundry Profit 50 60 Total MOD Profit 55 60 3 GROSS OPERATING INCOME 70 75 4 UNDISTRIBUTED OPR EXPS A & G - PT & ER 3 6 - Other Expenses 2 4 Total A & G Expenses 5 10

A & P - PT & ER 1 2 - Other Expenses 3 4 Total A & P Expenses 4 6 POMEC - PT & ER 2 3 - Other Expenses 9 12 Total POMEC Expenses 11 15 5 PAYROLL 16 20 TOTAL DEDUCTION 20 31 6 GROSS OPERATING PROFIT 30 45