Do you consider depreciation, tax, labor and energy expenses when calculating GOP rate?

"GOP" is the abbreviation of "Gross OperatingProfit", that is, operating gross profit, which is reflected in the income statement as income MINUS costs, labor costs, direct costs of operating departments and indirect costs of back-office departments (energy costs are of course included! )。 GOP= total operating income of the hotel-the GOP rate of total operating expenditure of the hotel is profit rate, GOP rate = GOP/ total operating income of the hotel × 100%, and the total operating profit of other rooms is referred to as guest room GOP for short; The total profit of catering business, referred to as catering GOP, is similar. The following is an introduction: the total income of hotel business is the income generated by daily activities such as selling goods, providing services and transferring the right to use assets in each fiscal year. Including rooms, restaurants, entertainment, shopping malls, business centers, other income, etc. The total operating expenses of the hotel are the expenses incurred in the process of selling goods and providing services, as well as the daily expenses incurred by non-operating departments.

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Calculation formula of GOP (GOP= operating income-operating expenses)

Operating income = room income+membership card sales income+catering income+telephone income+small commodity income+laundry income+other business income.

Operating expenses = tax+room expenses (including cotton goods)+non-room service expenses+labor expenses+energy expenses+amortization of opening items+hotel sales and service expenses+repair expenses+office and communication expenses+business entertainment expenses+other expenses.

Tip: Detailed description of operating expenses.

Tax = operating income * tax rate

Non-room service cost = small commodity cost+catering cost

Labor cost = salary+bonus+social security+welfare.

Energy cost = water, electricity, gas and other energy costs.

Room rate (including cotton goods) = guest supplies+linen+washing fee+cleaning fee.

Amortization of opening items = amortization of opening items purchased by new stores.

Hotel sales service fee = sales commission+promotion fee

Repair fee = daily maintenance fee, excluding the maintenance of large equipment.

Office and communication expenses = office expenses+communication expenses+professional service fees.

Business entertainment expenses = the expenses used by the store to entertain external personnel.

Other expenses = financial expenses+travel expenses+parking fees, etc.