Hotel Business Plan: Revenue, Cost, and Profitability Analysis Project

This project provides a detailed financial analysis of a hotel, examining revenue streams from accommodation, food and beverage services, and other sources. It calculates expected revenue based on occupancy rates, room prices, and seat occupancy. The analysis includes a breakdown of costs, such as labor and operational expenses, to determine profit before and after tax. Financial efficiency is assessed using Net Present Value (NPV) and payback period calculations to evaluate the investment's viability. The project presents a comprehensive overview of the hotel's financial performance over a ten-year period, providing insights into its profitability and investment potential.

I. Revenue
1. Expected revenue from accommodation service
With:
DT: Expected revenue
p: Expected average room price
Q: Expected room quantity (315 rooms)
CSSDP: Expected average room occupancy rate
t: Expected operational time (365 days)
1.1. Average room rate
No Room Types Price per night (Tax excluded)
(USD)
1 Standard $
149,00
2 Deluxe $
179,00
3 Premium $
239,00
DT = p x Q x CSSDP x
t

4 Junior Suite $
299,00
5 Executive Suite $
399,00
6 Presidential Suite $
2.999,00
Average room price $
203,44
1.2. Expected revenue from accommodation service
Year Expected
occupancy rate Total revenue
2028 35% $
8.186.856,96
2029 40% $
9.356.407,96
2030 45% $
10.525.958,95
2031 48% $
11.227.689,55
2032 50% $

11.695.509,95
2033 55% $
12.865.060,94
2034 60% $
14.034.611,93
2035 58% $
13.566.791,54
2036 62% $
14.502.432,33
2037 65% $
15.204.162,93
Total revenue $
121.165.483,03

2. Expected revenue from Food & Beverage service
D: Expected food & beverage service revenue
DT: Expected average revenue of a meal per one guest turn
Q: Total numbers of seats in restaurants (70 seats/finedining restaurant; 400 seats/buffet restaurant)
HSSDCN: Expected average seat occupancy rate
M: Total numbers of meal (3 meals/buffet restaurant, 1 meal/finedining restaurant)
t: Expected operational time (365 days)
2.1. Revenue from Buffet restaurant (400 seats)
Meal cost:
- Breakfast: $49
- Lunch: $79
- Dinner: $99
Year Expected seat
occupancy rate Total Revenue
2028 35% $ 11.599.700,00
2029 40% $ 13.256.800,00
D = DT x Q x HSSDCN x M x t

2030 45% $ 14.913.900,00
2031 48% $ 15.908.160,00
2032 50% $ 16.571.000,00
2033 55% $ 18.228.100,00
2034 60% $ 19.885.200,00
2035 58% $ 19.222.360,00
2036 62% $ 20.548.040,00
2037 65% $ 21.542.300,00
Total revenue $ 171.675.560,00
2.2. Revenue from 2 Fine- dining restaurants (70 seats)
Average meal cost: $215
Year Expected seat
occupancy rate Total Revenue
2028 35% $ 3.845.275,00
2029 40% $ 4.394.600,00
2030 45% $ 4.943.925,00

2031 48% $ 5.273.520,00
2032 50% $ 5.493.250,00
2033 55% $ 6.042.575,00
2034 60% $ 6.591.900,00
2035 58% $ 6.372.170,00
2036 62% $ 6.811.630,00
2037 65% $ 7.141.225,00
Total revenue $ 56.910.070,00
2.3. Revenue from Bar (100 seats)
Average cost: $55
Year Expected seat
occupancy rate Total revenue
2028 35% $ 702.625,00
2029 40% $ 803.000,00
2030 45% $ 903.375,00
2031 48% $ 963.600,00
2032 50% $ 1.003.750,00
2033 55% $ 1.104.125,00

2034 60% $ 1.204.500,00
2035 58% $ 1.164.350,00
2036 62% $ 1.244.650,00
2037 65% $ 1.304.875,00
Total revenue $ 10.398.850,00
3. Total expected revenue
Year Total revenue per year
2028 $ 24.334.456,96
2029 $ 27.810.807,96
2030 $ 31.287.158,95
2031 $ 33.372.969,55
2032 $ 34.763.509,95
2033 $ 38.239.860,94
2034 $ 41.716.211,93
2035 $ 40.325.671,54
2036 $ 43.106.752,33
2037 $ 45.192.562,93

Total revenue $ 360.149.963,03

II. Cost
1. Labor expenses
Position
Number
of
employee
s
Monthly salary Monthly salary
expense Annual salary
Annual
assurance
expense (23%)
General
Manager 1 $
10.000,00
$
10.000,00
$
120.000,00
$
27.600,00
Deputy of
General
Manager
1 $
1.800,00
$
1.800,00
$
21.600,00
$
4.968,00
Executive
Manager 3 $
2.000,00
$
6.000,00
$
72.000,00
$
16.560,00
Junior
Manager 10 $
700,00
$
7.000,00
$
84.000,00
$
19.320,00
Supervisor 51 $
400,00
$
20.400,00
$
244.800,00
$
56.304,00
Staff 235 $
250,00
$
58.750,00
$
705.000,00
$
162.150,00

Total $
1.247.400,00
$
286.902,00
2. Operational expenses
Year Material
cost
Maintenance
cost
Marketing
cost
Environmen
t cost Others
Total
operational
cost per year
20% x
Revenue
3% x
Revenue
5% x
Revenue
2% x
Revenue
12% x
Revenue
2028
$
4.866.891,3
9
$
730.033,71
$
973.378,28
$
486.689,14
$
2.920.134,84
$
9.977.127,35
2029
$
5.562.161,5
9
$
834.324,24
$
1.112.432,32
$
556.216,16
$
3.337.296,95
$
11.402.431,26
2030
$
6.257.431,7
9
$
938.614,77
$
1.251.486,36
$
625.743,18
$
3.754.459,07
$
12.827.735,17
2031 $
6.674.593,9
$
1.001.189,09
$
1.334.918,78
$
667.459,39
$
4.004.756,35
$
13.682.917,51

1
2032
$
6.952.701,9
9
$
1.042.905,30
$
1.390.540,40
$
695.270,20
$
4.171.621,19
$
14.253.039,08
2033
$
7.647.972,1
9
$
1.147.195,83
$
1.529.594,44
$
764.797,22
$
4.588.783,31
$
15.678.342,99
2034
$
8.343.242,3
9
$
1.251.486,36
$
1.668.648,48
$
834.324,24
$
5.005.945,43
$
17.103.646,89
2035
$
8.065.134,3
1
$
1.209.770,15
$
1.613.026,86
$
806.513,43
$
4.839.080,58
$
16.533.525,33
2036
$
8.621.350,4
7
$
1.293.202,57
$
1.724.270,09
$
862.135,05
$
5.172.810,28
$
17.673.768,46
2037
$
9.038.512,5
9
$
1.355.776,89
$
1.807.702,52
$
903.851,26
$
5.423.107,55
$
18.528.950,80
3. Total cost

Year Total Cost per year
2028 $
11.511.429,35
2029 $
12.936.733,26
2030 $
14.362.037,17
2031 $
15.217.219,51
2032 $
15.787.341,08
2033 $
17.212.644,99
2034 $
18.637.948,89
2035 $
18.067.827,33
2036 $
19.208.070,46
2037 $