This is the profit generated by a specific department after deducting its direct costs (Cost of Sales and Payroll).
These are costs that remain constant regardless of occupancy levels. accounting for hotels
The Night Audit isn't just a person; it's an accounting process. It reconciles front desk transactions (postings, payments) with back-office ledgers. A strong audit catches: over-comped drinks, incorrect room rates, and missing no-show charges. This is the profit generated by a specific