Cost analysis: income growth, cost growth, how to measure the actual cost growth

Total growth rate of operating cost = "(actual cost-planned cost)/planned cost" x 100%.

The growth rate of operating income is the ratio of the increase of operating income of an enterprise to the total operating income of the previous year, which reflects the increase or decrease of operating income of an enterprise.

In most business scenarios, rent is a fixed cost, but in modern business, sometimes rent may also be a variable cost. So is the hotel industry. The increase of occupancy rate can greatly increase income, but most of it is hotel cost.