Budget Performance Analysis Checklist

Unlock hospitality profitability! Our Budget Performance Analysis checklist helps you pinpoint overspending, maximize revenue, and optimize your hotel, restaurant, or tourism business. Download now & boost your bottom line!

This Template was installed 1 times.

Data Gathering & Validation

1 of 8

Ensuring the data used for analysis is accurate and complete.

Reporting Period Start Date

Reporting Period End Date

Currency Exchange Rate (if applicable)

Upload Budgeted Income Statement

Upload Actual Income Statement

Accounting System Used

Data Source Notes (e.g., system version, limitations)

Description of any data adjustments made before analysis.

Revenue Performance

2 of 8

Analyzing revenue streams compared to budget expectations.

Total Revenue Actual

Total Revenue Budgeted

Revenue Variance (Actual - Budgeted)

Primary Revenue Source (e.g., Rooms, F&B, Events)

Rooms Revenue Actual

Rooms Revenue Budgeted

Average Daily Rate (ADR) Actual

ADR Budgeted

Occupancy Rate Actual (%)

Occupancy Rate Budgeted (%)

Expense Management

3 of 8

Evaluating expenses against budgeted amounts and identifying areas of overspending or underspending.

Total Actual Operating Expenses

Budgeted Operating Expenses

Variance (Actual - Budgeted)

Variance Percentage ((Actual - Budgeted) / Budgeted)

Detailed Breakdown of Significant Expense Variances (e.g., Food Costs, Labor, Utilities)

Food & Beverage Cost Percentage (Actual)

Food & Beverage Budgeted Cost Percentage

Primary Drivers of Expense Variances (Select All That Apply)

Additional Notes/Explanation of Expense Variances

Key Performance Indicators (KPIs)

4 of 8

Tracking and evaluating key operational metrics that impact budget performance.

Occupancy Rate vs. Budget

Average Daily Rate (ADR) vs. Budget

Revenue Per Available Room (RevPAR) vs. Budget

Food & Beverage Sales vs. Budget

Labor Cost % of Revenue vs. Budget

Group Booking Revenue vs. Budget

Online Travel Agency (OTA) Booking % vs. Budget

Variance Analysis

5 of 8

Identifying and explaining significant differences between budgeted and actual performance.

Total Revenue Variance (Actual - Budget)

Total Expense Variance (Actual - Budget)

Rooms Revenue Variance

Food & Beverage Revenue Variance

Labor Cost Variance

Explain significant revenue variances (> +/- 10%)

Explain significant expense variances (> +/- 10%)

Primary Driver of Revenue Variance

Primary Driver of Expense Variance

Root Cause Identification

6 of 8

Understanding the underlying reasons for variances observed in the analysis.

Describe any significant shifts in market conditions impacting revenue (e.g., new competitor, change in tourism trends).

Detail any changes in operational procedures or staffing levels that might have influenced performance.

If occupancy rates deviated from projections, what was the percentage difference?

Was there a significant change in pricing strategy? (e.g., promotional offers, dynamic pricing)

Which of the following factors potentially contributed to increased operating expenses? (Select all that apply)

If 'Other' was selected in the previous question, please elaborate.

Date of significant event influencing performance (e.g., major event cancellation, unexpected closure).

Summarize any internal communications or feedback received that may explain performance variations.

Recommendations & Corrective Actions

7 of 8

Suggesting actions to improve future budget performance.

Summarize recommended adjustments to pricing strategies.

Estimated cost savings from implementing efficiency improvements (e.g., energy consumption).

Which operational areas require enhanced training to improve performance?

Target completion date for implementing the most critical corrective action.

Outline potential risks associated with the recommended corrective actions and mitigation strategies.

Projected increase in guest satisfaction score based on implemented changes.

Level of urgency for implementing this corrective action (High, Medium, Low).

Documentation & Reporting

8 of 8

Ensuring all analysis and findings are properly documented and communicated.

Executive Summary of Findings

Spreadsheet with Detailed Budget vs. Actual Data

Detailed Explanation of Significant Variances

Report Distribution Method (e.g., Email, Shared Drive)

Date of Analysis Completion

Recommendations for Future Budgeting Cycles

Report Version Number

Analyst Name

We can do it Together

Need help with Checklists?

Have a question? We're here to help. Please submit your inquiry, and we'll respond promptly.

Email Address
How can we help?