Cac Chi so Hieu suat Quan trong (KPIs)
Tong quan Module
KPIs (Key Performance Indicators) la nhung chi so do luong cho phep ban danh gia hieu suat cua khach san mot cach khach quan va co the so sanh duoc. Module nay se giup ban hieu sau ve cac KPIs quan trong nhat trong nganh khach san va cach su dung chung de ra quyet dinh chien luoc.
Muc tieu hoc tap
- Hieu va tinh toan cac KPIs quan trong: GOPPAR, TRevPAR, Flow-Through
- Phan tich KPIs de danh gia hieu suat kinh doanh
- So sanh voi competitors va industry benchmarks
- Su dung Market Penetration Index va Fair Share
- Ap dung KPIs vao ra quyet dinh thuc te
1. KPIs Co ban da hoc
Truoc khi tim hieu cac KPIs nang cao, hay on lai nhanh 3 chi so co ban da hoc o Module 2:
| KPI | Cong thuc | Do luong gi? |
|---|---|---|
| Occupancy | Rooms Sold / Rooms Available | Hieu suat ban phong |
| ADR | Rooms Revenue / Rooms Sold | Gia phong trung binh |
| RevPAR | ADR x Occupancy % | Doanh thu/phong kha dung |
2. GOPPAR - Chi so Quan trong nhat
GOPPAR (Gross Operating Profit Per Available Room) la chi so QUAN TRONG NHAT de danh gia hieu suat tong the cua khach san. No ket hop ca doanh thu va chi phi.
Cong thuc GOPPAR:
GOPPAR = GOP (Gross Operating Profit) / Total Rooms Available
Tai sao GOPPAR quan trong?
- Do luong loi nhuan thuc te chu khong chi doanh thu
- Tinh den chi phi hoat dong (khong nhu RevPAR chi xem doanh thu)
- Phan anh hieu qua quan ly tong the
- Co the so sanh giua cac khach san khac nhau
Vi du tinh toan:
Khach san Sunset Resort (150 phong) - Thang 6:
- Total Revenue: 4,500,000,000 VND
- GOP: 1,800,000,000 VND
- Rooms Available: 150 x 30 = 4,500 phong
Giai:
- GOPPAR = 1,800,000,000 / 4,500 = 400,000 VND
Y nghia: Moi phong kha dung tao ra 400k loi nhuan hoat dong gop. GOPPAR cang cao = khach san cang hieu qua!
2.1. So sanh RevPAR vs GOPPAR
Hay xem tai sao GOPPAR tot hon RevPAR de danh gia hieu suat:
| Khach san | RevPAR | GOPPAR |
|---|---|---|
| Hotel A | 1,500,000 | 675,000 |
| Hotel B | 1,500,000 | 450,000 |
Phan tich: Hai khach san co cung RevPAR (1.5M), nhung Hotel A co GOPPAR cao hon (675k vs 450k) = Hotel A KIEM SOAT CHI PHI TOT HON. RevPAR giong nhau khong co nghia la loi nhuan giong nhau!
3. TRevPAR - Total Revenue Per Available Room
TRevPAR do luong TONG doanh thu (khong chi rooms) tren moi phong kha dung. Chi so nay quan trong cho khach san co nhieu nguon thu (F&B, Spa, v.v.).
Cong thuc TRevPAR:
TRevPAR = Total Hotel Revenue / Total Rooms Available
Vi du so sanh:
| KS | RevPAR | TRevPAR | Multiplier |
|---|---|---|---|
| Limited Service | 1,000,000 | 1,100,000 | 1.10x |
| Full Service | 1,000,000 | 1,400,000 | 1.40x |
| Resort | 1,000,000 | 2,000,000 | 2.00x |
Y nghia: Resort co TRevPAR gap doi RevPAR nho F&B, Spa, Activities. Multiplier cao = dang tan dung tot cac nguon thu phu!
4. Flow-Through
Flow-Through do luong % cua moi dong doanh thu tang them se tro thanh loi nhuan. Day la KPI quan trong de danh gia hieu qua quan ly chi phi.
Cong thuc Flow-Through:
Flow-Through % = (Change in GOP / Change in Revenue) x 100
Vi du tinh toan:
| Khoan muc | Nam truoc | Nam nay |
|---|---|---|
| Total Revenue (trieu) | 10,000 | 12,000 |
| GOP (trieu) | 4,000 | 5,200 |
Giai:
- Delta Revenue = 12,000 - 10,000 = 2,000 trieu
- Delta GOP = 5,200 - 4,000 = 1,200 trieu
- Flow-Through % = 1,200 / 2,000 x 100 = 60%
Y nghia: Cu moi 100 dong doanh thu tang them, 60 dong tro thanh GOP. Flow-through 60% la RAT TOT! (Trung binh nganh: 40-50%)
4.1. Benchmarks Flow-Through
| Muc Flow-Through | Danh gia |
|---|---|
| > 50% | Xuat sac - kiem soat chi phi tot |
| 40-50% | Tot - muc trung binh nganh |
| 25-40% | Chap nhan duoc - can cai thien |
| < 25% | Kem - chi phi tang qua nhanh |
5. Bai tap Thuc hanh
Bai tap: Tinh toan KPIs
De bai: Khach san Pacific View (200 phong) - Thang 8:
| Khoan muc | So lieu |
|---|---|
| Rooms Sold | 5,400 |
| Rooms Revenue (trieu) | 13,500 |
| Total Revenue (trieu) | 18,900 |
| GOP (trieu) | 7,560 |
Yeu cau:
- Tinh Occupancy %
- Tinh ADR
- Tinh RevPAR
- Tinh GOPPAR
- Tinh TRevPAR
- Tinh Revenue Multiplier (TRevPAR / RevPAR)
Dap an Bai tap
1. Occupancy %:
- Available Rooms = 200 x 31 = 6,200 phong
- Occupancy = 5,400 / 6,200 x 100 = 87.10%
2. ADR:
- ADR = 13,500,000,000 / 5,400 = 2,500,000 VND
3. RevPAR:
- RevPAR = 2,500,000 x 0.871 = 2,177,500 VND
4. GOPPAR:
- GOPPAR = 7,560,000,000 / 6,200 = 1,219,355 VND
5. TRevPAR:
- TRevPAR = 18,900,000,000 / 6,200 = 3,048,387 VND
6. Revenue Multiplier:
- Multiplier = 3,048,387 / 2,177,500 = 1.40x
Nhan xet: Occupancy 87% rat cao! TRevPAR gap 1.4 lan RevPAR cho thay khach san tan dung tot F&B va dich vu khac. GOPPAR 1.22M/phong kha dung la muc tot.
6. Key Takeaways
Diem quan trong can nho:
- GOPPAR = GOP / Rooms Available - KPI quan trong nhat do loi nhuan thuc te
- TRevPAR = Total Revenue / Rooms Available - do tong doanh thu/phong
- Flow-Through = Delta GOP / Delta Revenue - do hieu qua quan ly chi phi (benchmark: 40-50%)
- Revenue Multiplier = TRevPAR / RevPAR - do muc do tan dung doanh thu phu
- KPIs phai duoc so sanh voi: (1) Qua khu, (2) Budget, (3) Competitors, (4) Industry benchmarks
Chuyen sang Module 6: Budgeting and Forecasting