Understanding Cost Per Occupied Room (CPOR)
How we calculate. CPOR = operating costs ÷ rooms sold. The form uses the same arithmetic as the worked examples on this page. See our methodology and accuracy policy.
Real-world scenario: A typical Cost Per Occupied Room (CPOR) case uses operating costs 9000 and rooms sold 180. Enter the same figures below to reproduce the worked path.
What is Cost Per Occupied Room (CPOR)?
A cost productivity KPI complementary to ADR and GOPPAR. Distinct from hospitality labor % (labor÷revenue).
- Operating costs = labeled cost set (rooms expense, total opex, etc.)
- Rooms sold = occupied room-nights
- Same period
The Formula
Worked Example
Common Use Cases
- Rooms expense flash: cost per occupied
- Budget vs actual: CPOR variance
- ADR pairing: rate vs cost per room
Pro Tips
- Freeze which costs are in scope
- Don’t use rooms available as denominator
- Pair with GOPPAR for profit view
Limitations: Cost Per Occupied Room (CPOR) results are educational hotel and restaurant planning aids—not accounting, tax, or franchise reporting advice. Confirm definitions with your PMS, POS, and brand standards.
FAQ
Same as GOPPAR?
No. GOPPAR is profit ÷ rooms available. CPOR is operating costs ÷ rooms sold.
What if rooms sold is 0?
CPOR is undefined—enter positive rooms sold.
Authoritative References
For hotel and restaurant performance concepts, consult:
- AHLA — lodging industry context
- Hospitality Net — industry explainers
- National Restaurant Association — restaurant operations context