Hieu ve Doanh thu Khach san

Tong quan Module

Module nay tap trung vao viec hieu sau ve doanh thu khach san - nguon song cua bat ky khach san nao. Ban se hoc cach tinh toan, phan tich va toi uu hoa cac nguon doanh thu khac nhau, dong thoi nam vung cac chi so quan trong nhat trong nganh khach san.

Muc tieu hoc tap

• Hieu va phan biet cac nguon doanh thu khach san
• Tinh toan chinh xac ADR, Occupancy, RevPAR va cac KPIs quan trong
• Ap dung cac cong thuc vao tinh huong thuc te
• Phan tich va so sanh hieu suat doanh thu
• Hieu co ban ve Revenue Management

1. Cac nguon Doanh thu Khach san

Theo USALI, doanh thu khach san duoc phan loai thanh nhieu nguon khac nhau. Hieu ro cau truc nay giup quan ly va toi uu hoa tung nguon thu mot cach hieu qua.

1.1. Rooms Revenue (Doanh thu Phong)

Day la nguon doanh thu lon nhat va quan trong nhat cua hau het cac khach san, thuong chiem 60-75% tong doanh thu. Bao gom:

• Room rental: Tien thue phong co ban
• Suite charges: Phi phong suite cao cap
• Package inclusions: Goi combo bao gom phong
• Additional guest charges: Phi khach them, noi/giuong phu

Vi du: Khach san Grand Seaside co 150 phong, gia trung binh 2,000,000 VND/dem. Neu ban duoc 120 phong trong mot ngay, doanh thu phong = 120 x 2,000,000 = 240,000,000 VND

1.2. Food & Beverage Revenue (Doanh thu An uong)

Nguon doanh thu thu hai lon nhat, thuong chiem 20-30% tong doanh thu:

• Restaurant sales: Doanh thu nha hang (breakfast, lunch, dinner)
• Bar & lounge: Doanh thu quay bar va lounge
• Room service: Dich vu an uong tai phong
• Banquet & catering: Tiec va phuc vu su kien
• Minibar: Doanh thu tu minibar trong phong

1.3. Other Operating Departments (Phong ban Khac)

Cac nguon doanh thu bo sung:

Phong ban	Nguon doanh thu
Spa & Wellness	Massage, facial, body treatments, fitness
Recreation	Pool, gym, golf, tennis, water sports
Parking	Phi do xe, valet parking
Guest Laundry	Dich vu giat ui cho khach
Miscellaneous	Business center, gift shop, in-room movies

2. Chi so Hieu suat Phong Quan trong

Ba chi so co ban nhat ma moi nguoi lam trong nganh khach san phai biet: Occupancy, ADR, va RevPAR.

2.1. Occupancy Rate (Ty le Lap day)

Occupancy Rate do luong phan tram phong duoc ban so voi tong so phong kha dung.

Cong thuc Occupancy Rate:

Occupancy % = (Rooms Sold / Rooms Available) x 100

Vi du tinh toan:

Khach san Paradise Hotel:

• Tong so phong: 200 phong
• Phong ban duoc trong thang 3: 4,800 phong
• So ngay trong thang: 31 ngay

Giai:

• Rooms Available = 200 phong x 31 ngay = 6,200 phong
• Occupancy % = 4,800 / 6,200 x 100 = 77.42%

Y nghia: Occupancy 77.42% la muc kha tot. Trung binh nganh thuong la 60-70%. Tuy nhien, Occupancy cao khong dam bao loi nhuan cao neu gia phong (ADR) thap.

2.2. ADR - Average Daily Rate (Gia phong Trung binh)

ADR la gia trung binh ma khach san thu duoc cho moi phong da ban. Day la chi so quan trong de do luong chien luoc gia.

Cong thuc ADR:

ADR = Total Rooms Revenue / Rooms Sold

Vi du tinh toan:

Khach san Paradise Hotel (tiep):

• Tong doanh thu phong thang 3: 12,000,000,000 VND
• Phong ban duoc: 4,800 phong

Giai:

• ADR = 12,000,000,000 / 4,800 = 2,500,000 VND

Y nghia: ADR 2.5 trieu cho biet gia trung binh moi phong. ADR cao = chien luoc gia tot hoac phan khuc cao cap. Can so sanh voi competitors de danh gia.

Luu y quan trong ve ADR:

• ADR KHONG bao gom phong complimentary (mien phi) hay house use
• ADR CHI tinh doanh thu phong, khong bao gom F&B, spa, v.v.
• ADR co the khac nhau dang ke theo mua, ngay trong tuan

2.3. RevPAR - Revenue Per Available Room

RevPAR la chi so quan trong nhat trong quan ly doanh thu khach san. No ket hop ca Occupancy va ADR de cho biet hieu suat tong the.

Cong thuc RevPAR (2 cach):

Cach 1: RevPAR = ADR x Occupancy %

Cach 2: RevPAR = Total Rooms Revenue / Total Rooms Available

Vi du tinh toan:

Tiep tuc voi Paradise Hotel:

• Occupancy: 77.42%
• ADR: 2,500,000 VND
• Total Rooms Revenue: 12,000,000,000 VND
• Total Rooms Available: 6,200 phong

Giai (Cach 1):

• RevPAR = ADR x Occupancy %
• RevPAR = 2,500,000 x 0.7742 = 1,935,500 VND

Giai (Cach 2):

• RevPAR = Total Rooms Revenue / Total Rooms Available
• RevPAR = 12,000,000,000 / 6,200 = 1,935,484 VND (sai so lam tron nho)

Tai sao RevPAR quan trong? RevPAR la chi so tot nhat de danh gia hieu suat tong the vi no xem xet ca hai yeu to: gia phong (ADR) va ty le lap day (Occupancy). Mot khach san co the co Occupancy cao nhung ADR thap, hoac nguoc lai. RevPAR cho thay buc tranh day du.

3. So sanh va Phan tich

Hay xem cach ba khach san khac nhau co the co cung doanh thu nhung chien luoc khac nhau:

Khach san	Occupancy	ADR	RevPAR
Hotel A	90%	2,000,000	1,800,000
Hotel B	60%	3,000,000	1,800,000
Hotel C	75%	2,400,000	1,800,000

Phan tich:

• Hotel A: Chien luoc volume - gia thap, ban nhieu phong (phu hop voi phan khuc budget)
• Hotel B: Chien luoc premium - gia cao, it khach hon (phan khuc luxury)
• Hotel C: Chien luoc balanced - can bang giua gia va luong khach

Ca ba khach san deu co cung RevPAR (1.8 trieu), nhung chien luoc khac nhau. Khong co chien luoc nao dung tuyet doi - phu thuoc vao thi truong muc tieu va dinh vi thuong hieu.

4. Bai tap Thuc hanh

Bai tap 1: Tinh toan KPIs co ban

De bai: Khach san Sunset Beach co 250 phong. Trong thang 6 (30 ngay):

• Tong phong ban duoc: 6,000 phong
• Tong doanh thu phong: 18,000,000,000 VND

Yeu cau:

• Tinh Occupancy Rate
• Tinh ADR
• Tinh RevPAR (dung ca 2 cach)

Bai tap 2: So sanh hieu suat

De bai: Hai khach san canh tranh trong cung khu vuc:

Khach san	Occupancy	ADR
Royal Inn	85%	1,800,000
Grand Plaza	68%	2,400,000

Yeu cau:

• Tinh RevPAR cua moi khach san
• Khach san nao hoat dong hieu qua hon?
• Phan tich chien luoc cua moi khach san

Dap an Bai tap

Bai tap 1: Dap an

1. Occupancy Rate:

• Rooms Available = 250 x 30 = 7,500 phong
• Occupancy % = 6,000 / 7,500 x 100 = 80%

2. ADR:

• ADR = 18,000,000,000 / 6,000 = 3,000,000 VND

3. RevPAR:

• Cach 1: RevPAR = 3,000,000 x 0.80 = 2,400,000 VND
• Cach 2: RevPAR = 18,000,000,000 / 7,500 = 2,400,000 VND

Bai tap 2: Dap an

1. RevPAR cua moi khach san:

• Royal Inn: 1,800,000 x 0.85 = 1,530,000 VND
• Grand Plaza: 2,400,000 x 0.68 = 1,632,000 VND

2. Khach san nao hieu qua hon? Grand Plaza hoat dong hieu qua hon voi RevPAR cao hon (1,632,000 > 1,530,000)

3. Phan tich chien luoc:

• Royal Inn: Chien luoc volume - gia thap (1.8M), lap day cao (85%). Phu hop voi business travelers hoac phan khuc mid-scale
• Grand Plaza: Chien luoc premium - gia cao (2.4M), lap day thap hon (68%). Phu hop voi phan khuc upscale/luxury, tap trung vao chat luong hon so luong

5. Key Takeaways

Diem quan trong can nho:

• Ba chi so vang: Occupancy (ty le lap day), ADR (gia TB), RevPAR (doanh thu/phong kha dung)
• RevPAR la chi so tong hop quan trong nhat vi no ket hop ca gia va luong
• Rooms Revenue chiem 60-75% tong doanh thu khach san
• Chien luoc khac nhau: volume (gia thap/lap day cao) vs premium (gia cao/lap day thap)
• Luon so sanh voi competitors va industry benchmarks de danh gia chinh xac

Chuyen sang Module 3: The Hotel Income Statement