Hotel reports by USALI

Global reporting system

Management reports in hotels by Universal System of accounting in Lodge Industry

Who USALI is made for?


The USALI system is designed for the owners and managers of the hotel business, managing one or a group of hotels aimed at fulfilling the following tasks:

  • Daily monitoring of hotel performance;
  • Analysis of income and costs;
  • Analysis of business strengths and weaknesses, in order to improve the performance of the hotel.

Advantages of working by USALI

Set of reports USALI: Management accounting of the hotel by Finoko gives you everything you need to learn the system and launch the management accounting system in your hotel:

  • A complete set of reports according to the system;
  • A system to use reporting in English, Italian, Franch, Romanian or Spanish;
  • Data collections from large number of hotel software;
  • USALI Accounting and Reporting Mapping Configuration Templates.

Description of USALI

The USALI stands for Uniform System of Accounts for the Lodging Industry. The history of the international system began in 1926. Today USALI is the most common reporting system in hotels. The system was developed, taking into account the best practices and approaches to management accounting of the hotel according to the international standard and generally accepted accounting principles.

The target audience of USALI is:

  • Actively developing hotels that strive to use the best world management practices;
  • Hotel management companies that manage more than 2 hotels;
  • Hotels that work to improve their results and service level.

USALI describes the principles of planning and monitoring the main performance indicators.

The main advantages of USALI implementation include:

  • Reports in a format common for hotel business;
  • Set of accounts understandable by owners and investors in different countries;
  • System of reports where metrics can be compared with other hotels, last periods and average level in the same area or in other countries;
  • Professional reports that help to get financing;
  • Planning and evaluation of the performance of each hotel, comparing results with average in the industry.

Set of USALI reports in Finoko

Reporting using USALI system allows analysis of current, future and past data in terms of the actual/plan/YtD in both money and percentage terms.

The basic principle of USALI is to register income and expenses by departments – business value-adding units – rooms, F&B, etc. The entire hotel is divided into departments responsible for its own revenue and/or expenditure.

General report – designed to provide management with the necessary information regarding the results of operational activities.

USALI General report

Operating reports. The system of accounts includes significant income and cost categories of departments:

  • Rooms – revenue is classified by income from individual, group and contract accommodation and other income. Costs are classified as: salary by department, other costs are detailed by object of expenditure. 
  • Food and beverages – revenue is registered from the sales of food, beverages and other income. Costs are: food cost of dishes sold, labor costs and other costs.
  • SPA and Fitness Center – the revenue is analyzed by income by treatments (hair care, skin care, fitness, etc. etc.) and other income. The costs are divided: labor, materials and other costs.
  • Parking – The revenue could be income from parking and parking for employees, other income. The costs are: labor, other costs are detailed by object of expenditure.

General reports. A set of reports to recost costs of departments that a vital for hotel performance but do not generate revenue:

  • Administrative and General
  • Information and Telecommunications Systems
  • Sales and Marketing
  • Property Operation and Maintenance
  • Utilities

Financial statements. Set of consolidated financial statements:

  • Balance sheet: Assets (current assets, non-current assets, other assets); liabilities and property of the owner (current liabilities, long-term debt).
  • Profit and loss statement: Income, Expenses, Profit, Income Tax, Net Profit.
  • Statement of Income;
  • Stockholders’ Equity;
  • Cash flow by direct and indirect method
Hotel accounting by USALI- a room report

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