Range value of hotel operating cost index

1, the cost of employing people, that is, the wages and expenses of employees, generally accounts for 9%- 12% of the operating income. The average level of the same industry can be used to measure the number of people to be employed and the wages to be paid to them.

2. Wage tax and employee welfare expenses generally account for 0.4% of operating income, and there is a clear division method in the documents issued by the state.

3, utilities, generally accounting for 2%-3% of operating income, according to the food and beverage outlets have equipment and facilities and use time to measure.

4. Fuel costs generally account for 0.5%- 1% of operating income, mainly including coal and gas.

5. Insurance premium, generally accounting for 0. 15% of operating income, is a fixed expense.

6. Material consumption and amortization of low-value consumables generally account for 2% of operating income, which can be calculated according to the decoration grade and requirements of restaurants.

7. Depreciation expense is a fixed expense. Usually, hotels carry out minor repairs every three to five years and major repairs every ten years. It needs to be calculated according to its own investment amount and the service life of the preparation.