Revenue-Based Sales Budget Method per Night Stay in Accommodation Enterprises
Abstract
Sales budgets in accommodation enterprises are critically important because they serve as the foundation for all other budget components. The accuracy and attainability of the sales budget directly influence the reliability of the other budgets. From this perspective, the present study focuses on a department-based sales budgeting approach grounded in revenue per overnight stay, considering accommodation seasonality and customer type. Revenue per overnight stay was selected as the primary indicator because, particularly in small and medium-sized accommodation enterprises, overnight stay statistics are generally more reliable and systematically recorded than couvert data, which may not be consistently maintained for operational reasons. The primary objective of the study is to implement a structured method for preparing departmental sales budgets in accommodation enterprises. The proposed approach aims to provide a practical and alternative perspective, particularly for small and medium-sized enterprises. The findings indicate that analyzing revenue differences between individual and group customer segments, as well as seasonal and off-season pricing structures, enables managers to evaluate advantageous customer types. Additionally, presenting the departmental distribution of food and beverage revenues supports the development of a more effective budgeting and cost control system. Overall, the proposed method offers a practical decision-support framework for sales planning and managerial control in small and medium-sized accommodation enterprises.
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