# data[].attributes.body
Costs: related to business activities, the services are expressed in money,
hotel cost: is in connection with hotel operations (significant costs)

# data[].attributes.body
1.According to accountability

a. Direct costs

Selling rooms

Catering

Other

b. Indirect costs

Sales costs

Administrative costs

Maintenance costs

Energy cost

2. According to its connection with revenues

a. Fixed costs

Insurance fee

Royalties

Investment interest

Managing costs

Depreciation

b. Variable costs

Most of the hotel cost belong here

# data[].attributes.body
Hotel revenues, gross and net sales revenues, external and internal factors.

# data[].attributes.body
The profit of the hotel derives from it

It covers costs and profit

The margin derives from it

# data[].attributes.body
Hotel industry: cost intensive + uses assets + wages
hotel costs:
-cannot be eliminated
-can be decreased to a certain extent

# data[].attributes.body
1. Profitable services
2. Services covering only variable costs
3. Services incurring deficit

# data[].attributes.body
Divisibility- oszthatóság
Cost taker - költségviselő
Coverage- fedezet
Insurance- biztosítás
Investment interest- befektetési kamat
Deficit- veszteség
Royalties- jogdíjak

# data[].attributes.body
1. According to the VAT:
- gross sales revenues
- net sales revenues
2. According to its composition:
-the place they derive from
- the period of operation
-the hotel users
-the type of room

# data[].attributes.body
1. VAT

Gross and net sales revenues

2. Composition

Hotel revenues are groupped

a. Hotel sales revenues

Revenues deriving from cathering units

Other revenues

b. Period of operations

c. Hotel users

d. The type of rooms

# data[].attributes.body
External factors

a. Guest demand

b. Economic environment of a hotel

c. Natural environment of a hotel

d. Accomodation in the surroundings of the hotel

Internal factors

a. The amount of services sold

b. The selling price of services

c. The character of the hotel

d. The size of the hotel

e. The standards of the hotel

f. Human conditions of the hotel

g. The organisation of hotel work

h. Other factors

# data[].attributes.body
1.External factors:
-guest demand
-the social environment of hotel
-the natural environment of a hotel
-the supply of similar places

2. Internal factors:
-the amount of services sold
-the selling price of services
-the charachter of the hotel
-the size of the hotel
-the standards of the hotel
-human conditions of the hotel
-the organisation
-other factors

# data[].attributes.body
Margin: árrés
Provide: biztosít
Evaluate: értékel
Distinguish: megkülönböztet
Gross: bruttó
Net: nettó
External: külső
Internal: belső
Demand: kereslet

# data[].attributes.body
-Divisibility- oszthatóság
-accountability- elszámolás
-revenues- bevételek
-royalities- jogdíjak
-depreciation- értékcsökkentés
-incurring dificit- hiány
-assets- vagyon
-elaminated- eltüntet
-excessively-rendkívüli

# data[].attributes.body
to evaluate : kiértékelni
Gross : bruttó
Net : nettó
to distinguish : megkülönböztetni
Composition: összetétel

# data[].attributes.body
Divisibility- oszthatóság

Cost taker - költségviselő
Coverage- fedezet
Insurance- biztosítás
Investment interest- befektetési kamat
Deficit- veszteség