Club and hotel finance guides

Clubs

• Private club budget template (Excel): how to build it
  How to build a private club budget in Excel: dues by class, departmental net, cost centers and the operating result, with a fictional worked example.
• Club dues increase calculator: the formulas
  Club dues increase formulas: new dues, added revenue, break-even resignations and capital assessment per member, with a fictional worked example.
• Club capital assessment calculation: per member, by class and over time
  How to calculate a private club capital assessment per member and by class, with installments, financing cost and a fictional worked example.
• Country club food minimums: design, shortfall and budget
  How a country club food and beverage minimum works: design choices, the shortfall calculation, budgeting and accounting, with a fictional example.
• Club financial report template: what the board packet needs
  A club financial report template for the monthly board packet: summary page, departmental results, membership, cash and capital, with a fictional example.
• Club departmental income statement: the format, line by line
  The departmental income statement format private clubs use: revenue, cost of sales, payroll and other costs by department, with a fictional example.
• Country club dues averages: questions to ask before you compare
  Comparing your club with country club dues averages? The questions to ask first, how to build dues from your own costs, and a fictional worked example.

Hotels & Resorts

• Hotel KPI template: ADR, occupancy, RevPAR, GOPPAR
  Hotel KPI formulas explained: occupancy, ADR, RevPAR, TRevPAR, GOP margin, GOPPAR, cost per occupied room and net ADR, with a fictional worked month.
• Flow-through calculation for hotels
  How to calculate hotel flow-through and a flexed budget: formulas, the decline case, and a fictional worked example by month.
• Resort annual budget template: a step-by-step build
  Build a resort annual budget in Excel: rooms by segment, F&B, undistributed costs, GOP to EBITDA, with a fictional full-year worked example.
• USALI-style P&L template: the layout explained
  A USALI-style hotel P&L layout explained: departments, undistributed expenses, GOP and EBITDA, with a fictional example. A layout reference.
• RevPAR vs GOPPAR: what each one tells you
  RevPAR vs GOPPAR explained: the formulas, what each KPI measures, why they can move in opposite directions, and a fictional hotel month worked through.
• Hotel forecast template in Excel: layout, formulas and checks
  How to build a hotel forecast template in Excel: on the books, pickup, segments, group wash and month-end forecast, with a fictional worked example.
• Cost per occupied room: the formula and how to read it
  Cost per occupied room explained: the CPOR formula, which costs to include, fixed versus variable costs, and a fictional hotel month worked through.
• Hotel budget vs actual variance analysis, step by step
  Hotel budget vs actual variance analysis: sign conventions, rooms volume and rate variances, flexed expense budgets and commentary, with a fictional month.
• Net ADR formula: what a room night is worth after commissions
  The net ADR formula: rate after commissions and fees by channel, how to compare direct and OTA business, and a fictional hotel month worked through.

All sample figures in the guides are fictional. Not affiliated with or endorsed by CMAA, HFTP or AHLA. Not affiliated with or endorsed by HFTP, AHLA or STR. USALI is referenced for layout; this is not a USALI publication and not a substitute for the USALI manual. More free files on the free downloads page.