ABC for hotels, restaurants and hospitality

Performa’s Hospitality template is designed for independent hotels, small chains, structured country lodgings, restaurants with multiple service lines, integrated wellness centers. Anywhere the same operation hosts multiple types of service with very different real margins.

The problem it solves

A hotel with a restaurant, bar, meeting rooms, spa and parking is, from an accounting standpoint, four or five businesses in one. The property management system records revenue per center (RevPAR, covers, memberships). But the indirect costs — mortgage or rent, front-desk staff who also serve the restaurant, cleaning that covers rooms and event spaces, energy, depreciation — all arrive undifferentiated in the P&L.

The typical result: nobody knows whether the restaurant is profitable or whether the hotel is subsidizing it. The spa feels like “an added-value service” but might be losing €30 per treatment. Meeting rooms get rented at €500 without knowing whether break-even is at €300 or at €800.

What the template ships with

The Hospitality template arrives pre-configured with:

Building & spaces: total floor area distributed by area (rooms, restaurant+kitchen, parking, meeting rooms, bar, common areas, storage, offices, reception). The “dedicated m²” driver pushes building cost down where it actually belongs.
Staff: classified by organizational unit (Front Office, Housekeeping, F&B, Management) and by business area (Hotel, Restaurant, Events, Wellness). Timesheet or fixed percentages.
Operational activities: room cleaning, check-in/out, restaurant service, kitchen prep, bar service, facility maintenance, reservations, marketing.
Cost objects: six typical services — Rooms, Restaurant, Bar, Events, Wellness, Laundry — each with volumes (nights, covers, treatments) and an average price you can compute.

Typical insights that emerge

From real models built on Performa in hospitality operations:

The restaurant loses €3.65 per cover: unit cost €38.65, average price €35. The hotel covers the loss — but nobody knew. The restaurant was perceived as “a strategic service for guests”, not as a margin sinkhole.
The spa holds up only thanks to annual memberships: individual treatments for hotel guests are loss-making. The real product is the local subscription, not the guest upsell.
Attended parking has the best margin per m² of the entire operation. Nobody had ever calculated it.
Cost seasonality doesn’t follow revenue seasonality: reception staff costs the same in high and low season, but the spa in low season absorbs a disproportionate share of fixed maintenance and cleaning.

The documented reference case

Hotel with restaurant, bar, meeting rooms, laundry, parking. ~30 employees, €4.5M revenue.

Model: 4,650 m² total distributed across 9 areas (rooms 1,900, restaurant+kitchen 155, parking 780, meeting rooms 360, bar 30, common areas 1,080, storage 20, offices 252, reception 35)
Activities: 21 activities classified by OU and business area
Cost objects: 6 services (Rooms, Restaurant, Bar, Events, Wellness, Laundry)
Key insight: the restaurant costs €38.65/cover and is sold at €35. The gap is silently covered by room margin. Management renegotiated the menu and rationalized the courses, taking the cover to €41 within 4 months.

Who buys it, typically

Management accounting advisors serving hotel chains or independent properties, general managers who want to know the real cost of every service before the next tariff overhaul, hospitality consultants supporting their clients through management-accounting modernization.

Want to see the Hospitality template applied to your operation? Write to us. If you’d rather start with the product: explore Performa.