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      <title>Hotel Costs and Hotel Revenues by Éva Kálmán</title>
      <link>https://padlet.com/kalmaneva62/r4ye1bmz8ywr</link>
      <description>How to learn it easily</description>
      <language>en-us</language>
      <pubDate>2019-02-14 07:07:01 UTC</pubDate>
      <lastBuildDate>2026-03-17 19:47:30 UTC</lastBuildDate>
      <webMaster>hello@padlet.com</webMaster>
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      <item>
         <title>Definitions</title>
         <author>erdei_reka1</author>
         <link>https://padlet.com/kalmaneva62/r4ye1bmz8ywr/wish/331169893</link>
         <description><![CDATA[<div>Costs: related to business activities, the services are expressed in money,<br> hotel cost: is in connection with hotel operations (significant costs) </div>]]></description>
         <enclosure url="" />
         <pubDate>2019-02-14 07:24:04 UTC</pubDate>
         <guid>https://padlet.com/kalmaneva62/r4ye1bmz8ywr/wish/331169893</guid>
      </item>
      <item>
         <title>Grouping of hotel costs</title>
         <author>lovasalexandra99</author>
         <link>https://padlet.com/kalmaneva62/r4ye1bmz8ywr/wish/331170359</link>
         <description><![CDATA[<div>1.According to accountability</div><div>  a. Direct costs</div><ul><li>Selling rooms</li><li>Catering</li><li>Other</li></ul><div> b. Indirect costs</div><ul><li>Sales costs</li><li>Administrative costs</li><li>Maintenance costs</li><li>Energy cost</li></ul><div><br>2. According to its connection with revenues</div><div>a. Fixed costs</div><ul><li>Insurance fee</li><li>Royalties</li><li>Investment interest</li><li>Managing costs</li><li>Depreciation</li></ul><div>b. Variable costs</div><ul><li>Most of the hotel cost belong here</li></ul><div><br></div><div><br></div><div><br></div>]]></description>
         <enclosure url="" />
         <pubDate>2019-02-14 07:27:01 UTC</pubDate>
         <guid>https://padlet.com/kalmaneva62/r4ye1bmz8ywr/wish/331170359</guid>
      </item>
      <item>
         <title>Definitions:</title>
         <author>tothbarbara246</author>
         <link>https://padlet.com/kalmaneva62/r4ye1bmz8ywr/wish/331171271</link>
         <description><![CDATA[<div>Hotel revenues, gross and net sales revenues, external and internal factors. </div>]]></description>
         <enclosure url="" />
         <pubDate>2019-02-14 07:32:37 UTC</pubDate>
         <guid>https://padlet.com/kalmaneva62/r4ye1bmz8ywr/wish/331171271</guid>
      </item>
      <item>
         <title>Hotel revenues:</title>
         <author>kovacs22peti</author>
         <link>https://padlet.com/kalmaneva62/r4ye1bmz8ywr/wish/331171403</link>
         <description><![CDATA[<ul><li>The profit of the hotel derives from it</li><li>It covers costs and profit</li><li>The margin derives from it</li></ul><div><br></div>]]></description>
         <enclosure url="" />
         <pubDate>2019-02-14 07:33:26 UTC</pubDate>
         <guid>https://padlet.com/kalmaneva62/r4ye1bmz8ywr/wish/331171403</guid>
      </item>
      <item>
         <title>The impactof costs on hotel perfomance</title>
         <author>erdei_reka1</author>
         <link>https://padlet.com/kalmaneva62/r4ye1bmz8ywr/wish/331171738</link>
         <description><![CDATA[<div>Hotel industry: cost intensive + uses assets + wages <br>hotel costs:<br>-cannot be eliminated<br>-can be decreased to a certain extent</div>]]></description>
         <enclosure url="" />
         <pubDate>2019-02-14 07:35:15 UTC</pubDate>
         <guid>https://padlet.com/kalmaneva62/r4ye1bmz8ywr/wish/331171738</guid>
      </item>
      <item>
         <title>Cost intensivity</title>
         <author>lovasalexandra99</author>
         <link>https://padlet.com/kalmaneva62/r4ye1bmz8ywr/wish/331171831</link>
         <description><![CDATA[<div>1. Profitable services<br>2. Services covering only variable costs<br>3. Services incurring deficit</div>]]></description>
         <enclosure url="" />
         <pubDate>2019-02-14 07:35:47 UTC</pubDate>
         <guid>https://padlet.com/kalmaneva62/r4ye1bmz8ywr/wish/331171831</guid>
      </item>
      <item>
         <title>Vocabulary</title>
         <author>lovasalexandra99</author>
         <link>https://padlet.com/kalmaneva62/r4ye1bmz8ywr/wish/331172195</link>
         <description><![CDATA[<div>Divisibility- oszthatóság<br>Cost taker - költségviselő<br>Coverage- fedezet<br>Insurance- biztosítás<br>Investment interest- befektetési kamat<br>Deficit- veszteség<br>Royalties- jogdíjak</div>]]></description>
         <enclosure url="" />
         <pubDate>2019-02-14 07:37:36 UTC</pubDate>
         <guid>https://padlet.com/kalmaneva62/r4ye1bmz8ywr/wish/331172195</guid>
      </item>
      <item>
         <title>Grouping of hotel revenues</title>
         <author>kovacs22peti</author>
         <link>https://padlet.com/kalmaneva62/r4ye1bmz8ywr/wish/331172218</link>
         <description><![CDATA[<div>1. VAT </div><ul><li>Gross and net sales revenues</li></ul><div>2. Composition</div><ul><li>Hotel revenues are groupped</li><li>a. Hotel sales revenues</li><li>Revenues deriving from cathering units </li><li>Other revenues</li><li>b. Period of operations</li><li>c. Hotel users</li><li>d. The type of rooms</li></ul>]]></description>
         <enclosure url="" />
         <pubDate>2019-02-14 07:37:41 UTC</pubDate>
         <guid>https://padlet.com/kalmaneva62/r4ye1bmz8ywr/wish/331172218</guid>
      </item>
      <item>
         <title>Grouping of the hotel revenues: </title>
         <author>tothbarbara246</author>
         <link>https://padlet.com/kalmaneva62/r4ye1bmz8ywr/wish/331172685</link>
         <description><![CDATA[<div>1. According to the VAT:<br>  - gross sales revenues <br> - net sales revenues <br>2. According to its composition:<br>-the place they derive from<br>- the period of operation <br>-the hotel users<br>-the type of room</div>]]></description>
         <enclosure url="" />
         <pubDate>2019-02-14 07:40:12 UTC</pubDate>
         <guid>https://padlet.com/kalmaneva62/r4ye1bmz8ywr/wish/331172685</guid>
      </item>
      <item>
         <title>Factors</title>
         <author>kovacs22peti</author>
         <link>https://padlet.com/kalmaneva62/r4ye1bmz8ywr/wish/331172935</link>
         <description><![CDATA[<ul><li>External factors</li><li>a. Guest demand</li><li>b. Economic environment of a hotel </li><li>c. Natural environment of a hotel </li><li>d. Accomodation in the surroundings of the hotel </li><li>Internal factors</li><li>a. The amount of services sold</li><li>b. The selling price of services</li><li>c. The character of the hotel</li><li>d. The size of the hotel </li><li>e. The standards of the hotel </li><li>f. Human conditions of the hotel </li><li>g. The organisation of hotel work</li><li>h. Other factors</li></ul>]]></description>
         <enclosure url="" />
         <pubDate>2019-02-14 07:41:26 UTC</pubDate>
         <guid>https://padlet.com/kalmaneva62/r4ye1bmz8ywr/wish/331172935</guid>
      </item>
      <item>
         <title>Factors</title>
         <author>kalmaneva62</author>
         <link>https://padlet.com/kalmaneva62/r4ye1bmz8ywr/wish/331174955</link>
         <description><![CDATA[<div>1.External factors:  <br>-guest demand <br>-the social environment of hotel<br>-the natural environment of a hotel<br>-the supply of similar places<br><br>2. Internal factors:<br>-the amount of services sold<br>-the selling price of services <br>-the charachter of the hotel<br>-the size of the hotel<br>-the standards of the hotel<br>-human conditions of the hotel<br>-the organisation <br>-other factors</div>]]></description>
         <enclosure url="" />
         <pubDate>2019-02-14 07:51:10 UTC</pubDate>
         <guid>https://padlet.com/kalmaneva62/r4ye1bmz8ywr/wish/331174955</guid>
      </item>
      <item>
         <title>Derive: származik</title>
         <author>tothbarbara246</author>
         <link>https://padlet.com/kalmaneva62/r4ye1bmz8ywr/wish/331175903</link>
         <description><![CDATA[<div>Margin: árrés<br>Provide: biztosít<br>Evaluate: értékel<br>Distinguish: megkülönböztet<br>Gross: bruttó<br>Net: nettó<br>External: külső<br>Internal: belső<br>Demand: kereslet</div>]]></description>
         <enclosure url="" />
         <pubDate>2019-02-14 07:55:11 UTC</pubDate>
         <guid>https://padlet.com/kalmaneva62/r4ye1bmz8ywr/wish/331175903</guid>
      </item>
      <item>
         <title>Margin : árrés</title>
         <author>kovacs22peti</author>
         <link>https://padlet.com/kalmaneva62/r4ye1bmz8ywr/wish/331175910</link>
         <description><![CDATA[<div>to evaluate : kiértékelni<br>Gross : bruttó<br>Net : nettó<br>to distinguish : megkülönböztetni<br>Composition: összetétel</div>]]></description>
         <enclosure url="" />
         <pubDate>2019-02-14 07:55:12 UTC</pubDate>
         <guid>https://padlet.com/kalmaneva62/r4ye1bmz8ywr/wish/331175910</guid>
      </item>
      <item>
         <title></title>
         <author>erdei_reka1</author>
         <link>https://padlet.com/kalmaneva62/r4ye1bmz8ywr/wish/331175984</link>
         <description><![CDATA[<div>-Divisibility- oszthatóság<br>-accountability- elszámolás<br>-revenues- bevételek<br>-royalities- jogdíjak<br>-depreciation- értékcsökkentés<br>-incurring dificit- hiány<br>-assets- vagyon<br>-elaminated- eltüntet<br>-excessively-rendkívüli</div>]]></description>
         <enclosure url="" />
         <pubDate>2019-02-14 07:55:29 UTC</pubDate>
         <guid>https://padlet.com/kalmaneva62/r4ye1bmz8ywr/wish/331175984</guid>
      </item>
      <item>
         <title></title>
         <author>lovasalexandra99</author>
         <link>https://padlet.com/kalmaneva62/r4ye1bmz8ywr/wish/331175989</link>
         <description><![CDATA[<div><strong><br></strong>Divisibility- oszthatóság</div><div>Cost taker - költségviselő<br>Coverage- fedezet<br>Insurance- biztosítás<br>Investment interest- befektetési kamat<br>Deficit- veszteség</div>]]></description>
         <enclosure url="" />
         <pubDate>2019-02-14 07:55:30 UTC</pubDate>
         <guid>https://padlet.com/kalmaneva62/r4ye1bmz8ywr/wish/331175989</guid>
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