Hotel Budgeting and Forecasting in Practice

Part III introductionDepartmental Budgets: Labour and Departmental Expenses

Connect revenue and workload to service productivity, labour, and departmental operating expense — and to departmental profit.

Reading sequence

Chapters in this Part

10Qualitative Priorities, Service Productivity, and the Guest Experience BudgetTurning commercial promises into funded service, people, quality, productivity, maintenance, and owner decisions 11Expense Budget Architecture and Hospitality Cost BehaviourBuild expense architecture from operating activity and classify cost behaviour before challenging the amount.12Cost Control Before the BudgetZero-base review of contracts, suppliers, technology, volume response, and future cost pressure 13The Whole-Hotel Manpower BudgetConnecting revenue, workload, productivity, service quality, shared services, and payroll before departmental expenses 14Full Employee Cost and Total Hotel LabourConverting the approved manpower plan into local and expatriate employee cost, loaded casual and contract labour, cash, and departmental labour cost 15Rooms Division Expense Budget ModelFrom the approved room stay to housekeeping, front-office, textile, acquisition, contract, CPOR, and contribution budgets 16F&B Division Cost and Expense Budget ModelFrom approved covers, orders, food and beverage revenue, events, and service standards to Cost of Sales, named Other Expenses, departmental profit, and forecast action 17Other Operated Department Expense Budgets, Departmental Contribution, and Flow-ThroughBuilding spa, guest laundry, recreation, transport, parking, retail, partner-cost, and whole-hotel contribution from approved Rooms, F&B, event, package, and ancillary strategies

Part III introduction: Departmental Budgets: Labour and Departmental Expenses