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(German: „Hotellerie - Kennzahlen Österreich 2010“)

Sources / References:

  1. MANOVA”- Hotels Austria (= multivariate analysis of variance), similar to former “Hotel-Betriebsvergleich”, i.e. comparison of economic data of hotels; the participating hotels belong to category 3*,  4* and 5* (maximum 5* in Austria) and are mainly located in cities, since resort hotels rather often do not take part in platforms like MANOVA.
  2. “ÖHT: Österreichische Hotel- und Tourismusbank Ges.m.b.H.“ – Austrian Hotel and Tourism Bank Ltd. is a special bank for financing and promoting investments in tourism; data are based on balance sheets of enterprises (in various location) requesting a loan / other subsidy from ÖHT;
  3. WienTourismus: Vienna Tourist Board;

General Key Performance Indicators of Austrian Hotels:

KPIs Kennzahlen Februar 2010 4* and 5* hotels in cities > 60 rooms

KPIs rooms division Kennzahlen Logis Below average Schlechter Wert Median
Mittlerer Wert
Above average
Guter Wert
Number of enterprises
Anzahl Unternehmen
Occupancy of rooms Zimmerauslastung in % 38,70% 45,00% 52,10% 24
Room rate Zimmerrate 46,00 65,00 75,50 23
REVPAR rev.per available room 17,00 25,00 34,00 23
Occupancy of beds Bettenauslastung in % 27,30% 32,20% 40,20% 23
Rev. per bed Bettenrate 42,00 53,00 60,00 23
Umsatz pro verfügbarem Bett
(REVPAB) rev.per available bed
9,00 15,00 22,00 23
Days of full occupancy in this month Vollbelegstage im Feber 2010 7 9 12 23
F&B revenue per night Verpflegungserlöse pro Nächtigung 17,00 43,00 84,00 23
Total revenue per night Gesamterlöse pro Nächtigung 72,00 108,00 154,00 23
TREVPAR total revenue per available room 30,00 59,00 79,00 23

DIFFERENT REFERENCE
Topical KPIs Vienna 2010 3*, 4* and 5* hotels
Aktuelle Kennzahlen Wien

Occupancy of rooms Zimmerauslastung 71%
Occupancy of beds Bettenauslastung 57%
Total overnight stays Nächtigungen gesamt (all hotels) 11.000.000,00
Total revenue Gesamtumsatz 409.000.000,00
ARR average room rate 91,42
REVPAR rev.per available room 66,70

Comparison of KPIs
Kennzahlenvergleich 2010

Vienna Wien Austria Österreich Europe
Occupancy per room Zimmerauslastung 71% 70% 63,70%
ARR - average room rate 91,42 88,64 99,20
REVPAR rev.per available room 66,70 62,04 63,17

KPIs: Profitability Rentabilität

Profitability of 4* and 5* city hotels 2009

KPIs Kennzahlen Rentabilität Below average Schlechter Wert Median
Mittlerer Wert
Above av.
Guter Wert
Anzahl Untern.
Cash flow in € 87.395,00 183.332,00 403.381,00 22
Cash flow in % of rev.der Erlöse 8,10% 13,70% 15,40% 22
Return on Investment ROI 1,70% 6,50% 16,00% 22
Turnover divided by invested capital Kapitalumschlagshäufigkeit 0,7 0,8 1,6 22
Revenue per staff member Erlöse pro Mitarbeiter 63.005,00 79.194,00 119.292,00 22
Expenditure per staff member Personalaufwand pro Mitarbeiter 30.616,00 26.608,00 23.968,00 22

Financing / Investment:

Financing of 4* and 5* city hotels

KPIs Kennzahlen Finanzierung Investition Below
Schlechter Wert
Median Mittlerer Wert Above
Guter Wert
Anzahl Unt.
Quota of own capital funds Eigenkapitalquote -49,00% -4,30% 23,20% 24
Debts per room Zimmerverschuldung 78.974,00 50.743,00 21.649,00 23
Dynamic endebtedness Dynamische Verschuldung 204,50% 114,50% 82,10% 22
Fictitious duration of repayment of debts Fiktive Schuldentilgungsdauer 22 12 6 23
Ratio: Own funds : fixed assets Anlagendeckung 77,00% 89,00% 100,00% 24

KPIs Rooms Division

KPIs Rooms Division 4* and 5* city hotels > 60 rooms Below average Schlechter Wert Median
Mittlerer Wert
Above av. Guter Wert # enterprises Anzahl Untern.
Occupancy of beds, basis 365 days Auslastung Betten auf 365 Tage 49,90% 58,60% 66,90% 13
Average bed rate Durchschnittlicher Bettenpreis 49,00 61,00 79,00 13
(REVPAB) Umsatz pro verfügbarem Bett 27,00 38,00 52,00 13
Umsatz pro verfügbarem Zimmer (REVPAR) 53,00 69,00 87,00 13
GOP Gross operating profit PAR
pro verfügbarem Zimmer
15,00 18,00 35,00 13
Revenue Umsatz pro Zimmer/Jahr 28.391,00 36.553,00 53.770,00 13
GOP per room and year pro Zimmer/Jahr 5.435,00 7.002,00 13.010,00 13
Days p.a. of full occupancy Vollbelegstage 182 213 244 13
Staff per room Mitarbeiter pro Zimmer 0,8 0,5 0,3 13
Rooms revenue per staff member Logiserlöse pro Mitarbeiter 32.778,00 58.259,00 95.118,00 13
Energy expenditure per night Energiekosten pro Übernachtung 6,60 4,60 2,80 13

Figures ÖHT Bank Werte ÖHT

4* and 5* hotels 2009

Median Top
Guest beds Betten 100 136
F&B revenue per seat Verpflegserlös / Sitzplatz 2.400,00 4.500,00
Average revenue rooms division dudrchschnittlicher Pensionserlös 61,00 83
Accommodation revenue per room and year Beherbergungserlöse / Zimmer 23.000,00 31.000
RevPAR 76,00 118,00
Revenue per staff Umsatz / Beschäftigtem 67.000,00 82.000
Days p.a. of full occupancy Vollbelegstage 182 217
Occupancy of beds during opening period Bettenauslastung in % der Offenhaltungszeit 64% 79%
GOP per room / Zimmer 7.600,00 12.000,00

Balance Sheets of Austrian Hotels

City Hotels 4* and 5* Stadthotels > 60 rooms Zimmer

ASSETS Vermögen - Aktiva below median above # enterprises
premises Grundstücke / Gebäude 533.394,00 2.197.925,00 5.649.896,00 13
equipment, furniture Betriebsausstattung 232.678,00 334.088,00 548.078,00 13
other assets Sonstiges Anlagevermögen 19.738,00 40.102,00 276.864,00 13
fixed assets Anlagevermögen 1.190.488,00 3.083.907,00 6.212.027,00 13
stock Vorräte 25.076,00 59.921,00 87.716,00 13
claims Forderungen 427.335,00 509.366,00 630.718,00 13
liquid means / cash in hand, at bankLiquide Mittel 29.656,00 108.213,00 329.820,00 13
active accounting apportionment ARA 9.367,00 24.088,00 32.052,00 13
current assets Umlaufvermögen 626.183,00 709.780,00 1.034.774,00 13
TOTAL ASSETS Gesamtvermögen 2.157.268,00 4.227.502,00 6.884.962,00 13

 

CAPITAL Kapital - Passiva below median above # enterprises
own capital (issued share capital / shareholders equity) Eigenkapital (Grundkapital) -732.880,00 29.448,00 198.792,00 13
reserves (legally required) Rücklagen 6.220,00 327.178,00 755.209,00 13
other own capital (retained profit…)anderes Eigenkapital 0,00 199.786,00 400.381,00 13
own capital total Eigenkapital Summe -498.218,00 418.251,00 1.022.828,00 13
borrowed capital (long-term)Fremdkapital langfristig 4.595.483,00 2.816.648,00 1.297.194,00 13
Short term current liabilities Kurzfristiges Fremdkapital 939.370,00 623.116,00 392.442,00 13
passive accounting apportionment PRA 92.384,25 39.114,50 0,00 13
reserve funds Rückstellungen 226.130,00 165.424,00 101.906,00 13
borrowed capital total Fremdkapital 6.255.286,00 391.292,00 2.065.093,00 13
TOTAL CAPITAL Gesamtkapital 2.157.268,00 4.227.502,00 6.884.962,00 13

KPIs of ÖHT bank Kennzahlen ÖHT 4* und 5 * Betriebe 2009

hotels all over Austria

Median TOP
beds Betten 100 136
ASSETS AKTIVA 3.567.000 6.480.000
fixed assets Anlagevermögen 92% 88%
current assets Umlaufvermögen 8% 12%
ASSETS AKTIVA 100% 100%
own capital incl. reserves Eigenkapital (inkl. Rücklagen) 7% 26%
borrowed capital Fremdkapital 93% 74%
TOTAL CAPITAL PASSIVA 100% 100%

Profit and Loss Accounts:

KPIs rooms division 4* and 5* city hotels Kennzahlen Logis Stadthotels > 60 rooms Zimmer

PROFIT AND LOSS ACCOUNT GuV Konto below MEDIAN above # enterprises
rooms revenue Logiserlöse 2.218.934,00 2.657.692,00 2.804.338,00 13
F&B revenue Verpflegung 459.761,00 631.609,00 1.069.886,00 13
TOTAL REVENUE Erlöse gesamt 2.943.985,00 3.635.414,00 4.722.537,00 13
B&B input WES gesamt 277.038,00 331.291,00 469.858,00 13
wages Personalaufwand gesamt ohne UL 1.803.935,00 1.310.027,00 1.034.781,00 13
Kommunikation 29.465,00 20.314,00 14.660,00 13
services Dienstleistung 264.516,00 165.764,00 86.059,00 13
commissions Provisionen 78.228,00 47.034,00 23.564,00 13
taxes for enterprise Betriebssteuern 99.658,00 63.122,00 53.903,00 13
administrative expenditure Verwaltung 108.974,00 89.349,00 61.039,00 13
Marketing 232.792,00 128.899,00 53.043,00 13
maintenance Instandhaltung 325.253,00 229.842,00 148.483,00 13
Energie 238.744,00 158.060,00 117.122,00 13
all other expenditure Diverses 169.024,00 125.756,00 85.884,00 13
GOP 576.686,00 715.820,00 1.125.060,00 13
financial revenue - expenditure Finanzerträge - Finanzaufwände -285.402,00 -138.358,00 -60.099,00 13
PROVISIONAL PROFIT Prov. Erfolg -133.522,00 110.242,00 240.093,00 13

PROFIT AND LOSS IN % GuV in % below median above # enterprises
REVENUE rooms division Erlöse Logis 62,10% 73,80% 77,80% 13
revenue F&B Verpflegungserlöse 15,90% 20,40% 21,60% 13
expenditure
F&B input total WES gesamt 15,40% 12,40% 11,10% 13
wages total Personalaufwand gesamt 42,70% 38,30% 35,20% 13
services Dienstleistungen 5,30% 3,70% 2,70% 13
administrative expenditure Verwaltung 3,10% 1,90% 1,60% 13
expenditure for marketing Marketingaufwand 6,20% 2,70% 1,60% 13
maintenance Instandhaltungsaufwand 8,90% 5,00% 3,70% 13
energy Energieaufwand 5,80% 5,40% 4,50% 13
all other expenditure Diverses 4,70% 3,90% 2,50% 13
GOP 16,80% 20,60% 28,00% 13
insurance Versicherung 0,30% 0,20% 0,10% 13
depreciation Abschreibungen 12,10% 9,30% 6,00% 13
financial revenue - espenditure Ergebnis Finanzerträge-Finanzaufwände -5,90% -3,10% -2,20% 13
EGT profit before tax -4,00% 5,30% 6,70% 13

figures ÖHT bank 2009 Werte ÖHT 4* und 5* Betriebe in €

Median Top
beds Betten 100 136
revenue rooms division Beherbergungs-, Pensionserlös 69% 62%
F&B revenue Verpflegungserlös 22% 15%
TOTAL REVENUE Betriebseinnahmen 1.711.000,00 2.900.000,00
total revenue Betriebseinnahmen 100% 100%
F&B input Wareneinsatz 15% 13%
wages Personalaufwand 34% 31%
maintenance Instandhaltung, inkl. GWG 5% 4%
Energie 5% 4%
Marketing, Kommunikation 5% 4%
GOP 22% 27%
depreciation Abschreibungen 12% 8%
financial result Finanzergebnis 7% 4%
PROFIT BEVOR TAX EGT 1% 5%

INVESTMENT COSTS

Source:“Tourism in Figures 2010”,
page 62 / 63, Austrian Federal Chamber of Commerce

Lump sums in EURO Wert 2010

construction costs „turnkey“ without furniture 500 – 600 € per cubic meter
with furniture 600 – 700 €.

Hotel investment cost per room: 3* 62.000 – 94.000 €, 4* 104 – 166 000, 5 * 166 – 200 000 €

Indoor swimming pool & Wellness 208.000-1.550.000

Per bed 4* (completely equipped) 52.000-68.000

Per bed and restaurant seat 4 *: 68.000-83.000

Construction cost per seat Restaurant 8.200-9.800

Restaurant furniture / equipment per square meter 650-800

Equipment kitchen neutral per meter 3.300-4.000

Equipment kitchen incl. heating / cooling per meter 5.700-6.800 6.000-7.100 6.000-7.100

In detail: (net without costs for premises) Wert 2010
Apartment furniture 3*, 2 persons 8.100

Guest room: furniture…3*, 2 persons 4.900, 4* 8.500

Staff rooms 2 persons 3.700

Sauna-cabin, steam or Finnish 8 persons 5.800 - 6.000
Hot Whirlpool 6 persons 34.700 - 36.100

Bar / counter: per meter, simple finishing 1.300, more elaborate 2.500

Investment per seat in restaurant: incl. bar, small furniture, cutlery, exquisite 2.500, average 1400 - 1900,
per seat in seminar rooms incl. seminar equipment 740 - 770

“Deckungsbeitrag” == gross profit.

From case study Brian Toolan:
rooms: 98 % >> 2 % direct cost
food, drinks 55 % approx. >> 45 % “input”

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