Operating cost per occupied or sold room.
👉 Measures how much it costs to operate each occupied room.
📊 What is CPOR?
CPOR evaluates the direct operational costs associated with sold rooms: cleaning, utilities, guest amenities, maintenance, etc.
🧮 Formula
CPOR = Room operating costs / Number of rooms sold
✅ Why is it important?
- Controls real room-level profitability.
- Enables cost benchmarking across hotels.
- Uncovers savings potential.
📘 Practical example
Room costs: €24,000
Occupied rooms: 1,200
CPOR = 24,000 / 1,200 = €20
Difference between CPOR and CostPAR
Although both metrics measure costs, CPOR and CostPAR are not the same and serve different purposes.
- CPOR (Cost per Occupied Room) calculates how much it costs to operate each room that has actually been sold. It helps assess cost efficiency per actual stay.
- CostPAR (Cost per Available Room), on the other hand, spreads the costs across all available rooms — whether sold or not. It therefore offers a clearer view of how occupancy affects total cost structure.
→ If you’re analysing the cost per sale, look at CPOR. If you’re assessing the hotel’s overall cost structure, look at CostPAR.
