Understanding Cost Per Occupied Room (CPOR)
How we calculate. CPOR = operating costs ÷ rooms sold. 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
| Scenario | When to use |
|---|---|
| Percent of a number | Finding a part of a whole (tax, tip, score) |
| Percent change | Comparing old vs new values |
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.
Common mistakes
- Swapping part and whole: The denominator must be the full total, not a subset.
- Rounding too early: Carry extra decimal places through multi-step work before rounding the final percent.
- Mixing percent and decimal forms: Enter rates in the format the calculator labels expect.
The worked example for cost per occupied room was verified with the calculator form on this page—enter the same values to confirm the result.
When to use this calculator
- Use this page when your wording matches cost per occupied room and the form labels on screen.
- Use percent of a number for “what is X% of Y?” problems.
- Use number is what percent when you know part and whole and need the percent.
Still unsure about cost per occupied room? Start with the quick answer above, then open the linked calculator that matches your wording.
❓ Frequently Asked Questions
How do I use this cost per occupied room calculator?
For cost per occupied room (percentage calculator), enter the values labeled on the form, then press Calculate. Compare the result to the worked example on this page.
What formula does this page use?
See the quick answer and formula box above for cost per occupied room—the same percentage calculator expression is applied to your inputs.
What if my result looks wrong?
When checking cost per occupied room, re-check part vs whole (or rate vs base), rounding, and whether percents were entered as 25 rather than 0.25 when the form expects percents.
Authoritative References
For hotel and restaurant performance concepts, consult:
- AHLA — lodging industry context
- Hospitality Net — industry explainers
- National Restaurant Association — restaurant operations context