What are the fixed and variable costs of the hotel industry?

Fixed costs mainly include rent, personnel salary, equipment depreciation, loan interest and necessary expenses; Variable costs mainly include utilities, goods use fees, washing fees, food and beverage purchase fees, drinks fees and other personal use expenses.

The total amount of fixed costs is fixed only in a certain period and within a certain business scope, that is to say, the fixity of fixed costs is conditional. A certain range mentioned here is called the relevant range. If the business volume changes beyond this range, the fixed cost will change.

Extended data:

From the point of view of fixed production cost, the corresponding strategic management indicators that enterprises need to consider include output rate index, unplanned shutdown index, machine time occupation index, production preparation time and manpower, product qualification rate index, procurement quality qualification rate index and timely supply rate index.

Fixed cost Even if the output is zero, the cost that an enterprise will still incur in a certain period of time. Total fixed costs include contract costs, such as interest costs, mortgage costs and management costs.

This part of the cost is fixed in a certain period of time, but the cost allocated to unit output changes with the change of output.