{"id":16280,"date":"2026-09-23T10:47:34","date_gmt":"2026-09-23T08:47:34","guid":{"rendered":"https:\/\/www.berevenue.it\/management-control\/"},"modified":"2026-10-05T09:12:58","modified_gmt":"2026-10-05T07:12:58","slug":"management-control","status":"publish","type":"page","link":"https:\/\/www.berevenue.it\/en\/management-control\/","title":{"rendered":"Management Control"},"content":{"rendered":"<div class=\"wpb-content-wrapper\" id=\"wpb-content-root\">[vc_row full_width=&#8221;stretch_row_content&#8221; content_placement=&#8221;middle&#8221; el_class=&#8221;be-space be-page-title&#8221; wpex_bg_color=&#8221;transparent&#8221; css=&#8221;.vc_custom_1789986723049{padding-right: 20px !important;padding-left: 20px !important;}&#8221;][vc_column width=&#8221;1\/2&#8243;][vc_column_text css=&#8221;&#8221; el_class=&#8221;be-h1&#8243;]\n<h1>Management<br \/>\nControl<\/h1>\n[\/vc_column_text][\/vc_column][vc_column width=&#8221;1\/2&#8243; el_class=&#8221;text-side-box&#8221;][vc_column_text css=&#8221;.vc_custom_1790839986990{margin-top: -3px !important;}&#8221; font_size=&#8221;25&#8243; line_height=&#8221;1.5&#8243; font_weight=&#8221;300&#8243;]Revenue and bookings tell only part of the story.<\/p>\n<p>Analyzing costs, revenues, profitability, and performance helps you read the numbers better, gain greater awareness in management, and identify actions that can improve your property&#8217;s results.[\/vc_column_text][vc_empty_space height=&#8221;20px&#8221;][\/vc_column][\/vc_row][vc_row full_width=&#8221;stretch_row_content&#8221; el_class=&#8221;be-space fade-up&#8221;][vc_column css=&#8221;.vc_custom_1788339808093{padding-right: 10px !important;padding-left: 10px !important;}&#8221;]<style>.vcex-image.vcex_6ad2556eefff5 .vcex-image-img{border-radius:30px;}<\/style><figure class=\"vcex-image vcex-module vcex_6ad2556eefff5\"><div class=\"vcex-image-inner wpex-relative wpex-inline-block\"><img width=\"1905\" height=\"1018\" src=\"https:\/\/www.berevenue.it\/wp-content\/uploads\/2026\/10\/controllo-di-gestione-usali.jpg\" class=\"vcex-image-img wpex-align-middle skip-lazy\" alt=\"controllo-di-gestione-usali\" data-no-lazy=\"1\" srcset=\"https:\/\/www.berevenue.it\/wp-content\/uploads\/2026\/10\/controllo-di-gestione-usali.jpg 1905w, https:\/\/www.berevenue.it\/wp-content\/uploads\/2026\/10\/controllo-di-gestione-usali-300x160.jpg 300w, https:\/\/www.berevenue.it\/wp-content\/uploads\/2026\/10\/controllo-di-gestione-usali-1024x547.jpg 1024w, https:\/\/www.berevenue.it\/wp-content\/uploads\/2026\/10\/controllo-di-gestione-usali-768x410.jpg 768w, https:\/\/www.berevenue.it\/wp-content\/uploads\/2026\/10\/controllo-di-gestione-usali-1536x821.jpg 1536w\" sizes=\"(max-width: 1905px) 100vw, 1905px\" \/><\/div><\/figure>[\/vc_column][\/vc_row][vc_row full_width=&#8221;stretch_row_content&#8221; el_class=&#8221;be-ordinary&#8221; css=&#8221;.vc_custom_1789991968013{padding-right: 5px !important;padding-left: 5px !important;}&#8221;][vc_column][vc_row_inner el_class=&#8221;fade-up ptd150 ptm60&#8243;][vc_column_inner][vc_column_text css=&#8221;&#8221; el_class=&#8221;be-remove-br&#8221;]\n<h2>Know your costs, revenues, and profitability to make better decisions.<\/h2>\n[\/vc_column_text][vc_column_text css=&#8221;&#8221; el_class=&#8221;be-remove-br ptd50 pbd50 ptm25 pbm25&#8243; font_size=&#8221;clamp(1.25rem,1.32275vw,1.6625rem)&#8221; line_height=&#8221;1.4&#8243;]Management control for hotels and hospitality properties allows you to analyze costs, revenues, and profitability, understand where value is truly generated, and identify potential inefficiencies.<\/p>\n<p>It doesn&#8217;t simply mean knowing how much you&#8217;ve invoiced, but <strong>understanding how you arrived at that result and how profitable your business truly is.<\/strong><\/p>\n<p>Through the analysis of economic and operational data, we help your property build a clearer view of its performance and transform numbers into useful information for decision-making. <strong>It&#8217;s also a growth and training journey:<\/strong> we work alongside ownership and management so they gain greater awareness of their numbers, learn to interpret them, and can use them more independently in management decisions.<\/p>\n<p>The first step is <strong>reclassifying the income statement<\/strong>: revenues and costs are reorganized according to a management logic and divided by departments and revenue and cost centers, using <strong>the principles of the USALI method<\/strong> as a reference.<\/p>\n<p>The goal is to go beyond purely accounting interpretation and build a clearer representation of the property&#8217;s economic performance: <strong>how much each department produces<\/strong>, what <strong>costs<\/strong> it incurs, and what <strong>profitability<\/strong> it generates.[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_row_inner el_class=&#8221;fade-up ptd20 ptm20&#8243;][vc_column_inner][vc_column_text css=&#8221;&#8221; el_class=&#8221;mbd30 mbm20&#8243;]\n<h2>The Process<\/h2>\n[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_row_inner el_class=&#8221;grid-animation mtm20&#8243;][vc_column_inner el_class=&#8221;mbd50 mbm40&#8243; width=&#8221;1\/5&#8243; offset=&#8221;vc_col-lg-1\/5 vc_col-md-6 vc_col-xs-12&#8243;]<style>.vcex-image.vcex_6ad2556ef0a3a .vcex-image-inner{max-width:48px;}<\/style><figure class=\"vcex-image vcex-module vcex_6ad2556ef0a3a\"><div class=\"vcex-image-inner wpex-relative wpex-inline-block\"><img width=\"80\" height=\"80\" src=\"https:\/\/www.berevenue.it\/wp-content\/uploads\/2026\/09\/content.png\" class=\"vcex-image-img wpex-align-middle skip-lazy\" alt=\"content\" data-no-lazy=\"1\" \/><\/div><\/figure><div class=\"vcex-module vcex-divider vcex-divider-solid vcex-divider-center wpex-mx-auto wpex-block wpex-h-0 wpex-border-b wpex-border-solid wpex-border-main mtd25 mtm15\" style=\"border-color:#d5d5d5;\"><\/div>[vc_column_text css=&#8221;&#8221; el_class=&#8221;mtd25 mtm20 mbd25 mbm20&#8243; font_size=&#8221;clamp(1.165rem,1.19048vw,1.49625rem)&#8221; font_family=&#8221;NeueMontreal-Medium&#8221; color=&#8221;on-accent&#8221; letter_spacing=&#8221;0.2px&#8221;]Reclassification[\/vc_column_text][vc_column_text css=&#8221;.vc_custom_1790242861204{margin-top: -3px !important;}&#8221; font_size=&#8221;clamp(.9675rem,.992063vw,1.24688rem)&#8221; line_height=&#8221;1.4&#8243;]We organize costs and revenues according to a management logic specific to the hospitality sector.[\/vc_column_text][\/vc_column_inner][vc_column_inner el_class=&#8221;mbd50 mbm40&#8243; width=&#8221;1\/5&#8243; offset=&#8221;vc_col-lg-1\/5 vc_col-md-6 vc_col-xs-12&#8243;]<style>.vcex-image.vcex_6ad2556ef1564 .vcex-image-inner{max-width:48px;}<\/style><figure class=\"vcex-image vcex-module vcex_6ad2556ef1564\"><div class=\"vcex-image-inner wpex-relative wpex-inline-block\"><img width=\"80\" height=\"80\" src=\"https:\/\/www.berevenue.it\/wp-content\/uploads\/2026\/09\/tariffe.png\" class=\"vcex-image-img wpex-align-middle skip-lazy\" alt=\"\" data-no-lazy=\"1\" \/><\/div><\/figure><div class=\"vcex-module vcex-divider vcex-divider-solid vcex-divider-center wpex-mx-auto wpex-block wpex-h-0 wpex-border-b wpex-border-solid wpex-border-main mtd25 mtm15\" style=\"border-color:#d5d5d5;\"><\/div>[vc_column_text css=&#8221;&#8221; el_class=&#8221;mtd25 mtm20 mbd25 mbm20&#8243; font_size=&#8221;clamp(1.165rem,1.19048vw,1.49625rem)&#8221; font_family=&#8221;NeueMontreal-Medium&#8221; color=&#8221;on-accent&#8221; letter_spacing=&#8221;0.2px&#8221;]Cost and Revenue Centers[\/vc_column_text][vc_column_text css=&#8221;.vc_custom_1790242866519{margin-top: -3px !important;}&#8221; font_size=&#8221;clamp(.9675rem,.992063vw,1.24688rem)&#8221; line_height=&#8221;1.4&#8243;]We break down data by departments and activity areas to understand their results and profitability.[\/vc_column_text][\/vc_column_inner][vc_column_inner el_class=&#8221;mbd50 mbm40&#8243; width=&#8221;1\/5&#8243; offset=&#8221;vc_col-lg-1\/5 vc_col-md-6 vc_col-xs-12&#8243;]<style>.vcex-image.vcex_6ad2556ef1e9c .vcex-image-inner{max-width:48px;}<\/style><figure class=\"vcex-image vcex-module vcex_6ad2556ef1e9c\"><div class=\"vcex-image-inner wpex-relative wpex-inline-block\"><img width=\"80\" height=\"80\" src=\"https:\/\/www.berevenue.it\/wp-content\/uploads\/2026\/09\/cro.png\" class=\"vcex-image-img wpex-align-middle skip-lazy\" alt=\"cro\" data-no-lazy=\"1\" \/><\/div><\/figure><div class=\"vcex-module vcex-divider vcex-divider-solid vcex-divider-center wpex-mx-auto wpex-block wpex-h-0 wpex-border-b wpex-border-solid wpex-border-main mtd25 mtm15\" style=\"border-color:#d5d5d5;\"><\/div>[vc_column_text css=&#8221;&#8221; el_class=&#8221;mtd25 mtm20 mbd25 mbm20&#8243; font_size=&#8221;clamp(1.165rem,1.19048vw,1.49625rem)&#8221; font_family=&#8221;NeueMontreal-Medium&#8221; color=&#8221;on-accent&#8221; letter_spacing=&#8221;0.2px&#8221;]Customized Tool[\/vc_column_text][vc_column_text css=&#8221;.vc_custom_1790242898553{margin-top: -3px !important;}&#8221; font_size=&#8221;clamp(.9675rem,.992063vw,1.24688rem)&#8221; line_height=&#8221;1.4&#8243;]We create a management control tool adapted to your property&#8217;s characteristics.[\/vc_column_text][\/vc_column_inner][vc_column_inner el_class=&#8221;mbd50 mbm40&#8243; width=&#8221;1\/5&#8243; offset=&#8221;vc_col-lg-1\/5 vc_col-md-6 vc_col-xs-12&#8243;]<style>.vcex-image.vcex_6ad2556ef2790 .vcex-image-inner{max-width:48px;}<\/style><figure class=\"vcex-image vcex-module vcex_6ad2556ef2790\"><div class=\"vcex-image-inner wpex-relative wpex-inline-block\"><img width=\"80\" height=\"80\" src=\"https:\/\/www.berevenue.it\/wp-content\/uploads\/2026\/09\/euro.png\" class=\"vcex-image-img wpex-align-middle skip-lazy\" alt=\"\" data-no-lazy=\"1\" \/><\/div><\/figure><div class=\"vcex-module vcex-divider vcex-divider-solid vcex-divider-center wpex-mx-auto wpex-block wpex-h-0 wpex-border-b wpex-border-solid wpex-border-main mtd25 mtm15\" style=\"border-color:#d5d5d5;\"><\/div>[vc_column_text css=&#8221;&#8221; el_class=&#8221;mtd25 mtm20 mbd25 mbm20&#8243; font_size=&#8221;clamp(1.165rem,1.19048vw,1.49625rem)&#8221; font_family=&#8221;NeueMontreal-Medium&#8221; color=&#8221;on-accent&#8221; letter_spacing=&#8221;0.2px&#8221;]Budget, Forecast, and Actual Results[\/vc_column_text][vc_column_text css=&#8221;.vc_custom_1790839903812{margin-top: -3px !important;}&#8221; font_size=&#8221;clamp(.9675rem,.992063vw,1.24688rem)&#8221; line_height=&#8221;1.4&#8243;]Compare objectives, forecasts, and actual results to anticipate variances and identify areas for intervention.[\/vc_column_text][\/vc_column_inner][vc_column_inner el_class=&#8221;mbd50 mbm40&#8243; width=&#8221;1\/5&#8243; offset=&#8221;vc_col-lg-1\/5&#8243;]<style>.vcex-image.vcex_6ad2556ef3088 .vcex-image-inner{max-width:48px;}<\/style><figure class=\"vcex-image vcex-module vcex_6ad2556ef3088\"><div class=\"vcex-image-inner wpex-relative wpex-inline-block\"><img width=\"80\" height=\"80\" src=\"https:\/\/www.berevenue.it\/wp-content\/uploads\/2026\/09\/kpi.png\" class=\"vcex-image-img wpex-align-middle skip-lazy\" alt=\"\" data-no-lazy=\"1\" \/><\/div><\/figure><div class=\"vcex-module vcex-divider vcex-divider-solid vcex-divider-center wpex-mx-auto wpex-block wpex-h-0 wpex-border-b wpex-border-solid wpex-border-main mtd25 mtm15\" style=\"border-color:#d5d5d5;\"><\/div>[vc_column_text css=&#8221;&#8221; el_class=&#8221;mtd25 mtm20 mbd25 mbm20&#8243; font_size=&#8221;clamp(1.165rem,1.19048vw,1.49625rem)&#8221; font_family=&#8221;NeueMontreal-Medium&#8221; color=&#8221;on-accent&#8221; letter_spacing=&#8221;0.2px&#8221;]KPIs and Profitability[\/vc_column_text][vc_column_text css=&#8221;.vc_custom_1790242917868{margin-top: -3px !important;}&#8221; font_size=&#8221;clamp(.9675rem,.992063vw,1.24688rem)&#8221; line_height=&#8221;1.4&#8243;]Monitor GOP, profitability, and key indicators to assess your property&#8217;s economic performance.[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_row_inner content_placement=&#8221;middle&#8221; el_class=&#8221;be-ordinary-left grid-animation mtd100 mtm20&#8243;][vc_column_inner offset=&#8221;vc_col-lg-6 vc_col-md-6&#8243;]<style>.vcex-image.vcex_6ad2556ef393d .vcex-image-img{border-radius:26px;}<\/style><figure class=\"vcex-image vcex-module vcex_6ad2556ef393d\"><div class=\"vcex-image-inner wpex-relative wpex-inline-block\"><img width=\"1038\" height=\"799\" src=\"https:\/\/www.berevenue.it\/wp-content\/uploads\/2026\/10\/file-usali-excel.png\" class=\"vcex-image-img wpex-align-middle skip-lazy\" alt=\"file usali excel\" data-no-lazy=\"1\" srcset=\"https:\/\/www.berevenue.it\/wp-content\/uploads\/2026\/10\/file-usali-excel.png 1038w, https:\/\/www.berevenue.it\/wp-content\/uploads\/2026\/10\/file-usali-excel-300x231.png 300w, https:\/\/www.berevenue.it\/wp-content\/uploads\/2026\/10\/file-usali-excel-1024x788.png 1024w, https:\/\/www.berevenue.it\/wp-content\/uploads\/2026\/10\/file-usali-excel-768x591.png 768w\" sizes=\"(max-width: 1038px) 100vw, 1038px\" \/><\/div><\/figure>[\/vc_column_inner][vc_column_inner el_class=&#8221;ptd30 pbd30 ptm30&#8243; offset=&#8221;vc_col-lg-6 vc_col-md-6&#8243;][vc_column_text css=&#8221;&#8221; el_class=&#8221;mbd30 mbm20&#8243;]\n<h2>The USALI Method in Hotel Management Control<\/h2>\n[\/vc_column_text][vc_column_text css=&#8221;.vc_custom_1790242038886{margin-top: -3px !important;}&#8221; font_size=&#8221;clamp(1.02rem,.992063vw,1.24688rem)&#8221; line_height=&#8221;1.5&#8243;]To properly organize and interpret the economic data of a hospitality property, you can use the <strong>USALI \u2013 Uniform System of Accounts for the Lodging Industry<\/strong> method.<\/p>\n<p>USALI is a reference system developed specifically for the hospitality sector that allows you to organize revenues and costs according to uniform criteria consistent with the characteristics of hotel operations.<\/p>\n<p>Breaking down data by departments and responsibility centers allows you to understand more precisely where revenues are generated, <strong>where costs are concentrated, and what contribution different areas provide to the property&#8217;s results.<\/strong><br \/>\nUSALI represents not only an accounting classification system but can become a tool to support management decisions.<br \/>\n[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_row_inner content_placement=&#8221;middle&#8221; el_class=&#8221;be-ordinary-right grid-animation mtd150 mtm70&#8243;][vc_column_inner offset=&#8221;vc_col-lg-6 vc_col-md-6&#8243;]<style>.vcex-image.vcex_6ad2556ef4069 .vcex-image-img{border-radius:26px;}<\/style><figure class=\"vcex-image vcex-module vcex_6ad2556ef4069\"><div class=\"vcex-image-inner wpex-relative wpex-inline-block\"><img width=\"1038\" height=\"799\" src=\"https:\/\/www.berevenue.it\/wp-content\/uploads\/2026\/10\/report-usali.jpg\" class=\"vcex-image-img wpex-align-middle skip-lazy\" alt=\"report usali\" data-no-lazy=\"1\" srcset=\"https:\/\/www.berevenue.it\/wp-content\/uploads\/2026\/10\/report-usali.jpg 1038w, https:\/\/www.berevenue.it\/wp-content\/uploads\/2026\/10\/report-usali-300x231.jpg 300w, https:\/\/www.berevenue.it\/wp-content\/uploads\/2026\/10\/report-usali-1024x788.jpg 1024w, https:\/\/www.berevenue.it\/wp-content\/uploads\/2026\/10\/report-usali-768x591.jpg 768w\" sizes=\"(max-width: 1038px) 100vw, 1038px\" \/><\/div><\/figure>[\/vc_column_inner][vc_column_inner el_class=&#8221;ptd30 pbd30 ptm30&#8243; offset=&#8221;vc_col-lg-6 vc_col-md-6&#8243;][vc_column_text css=&#8221;&#8221; el_class=&#8221;mbd30 mbm20&#8243;]\n<h2>From Numbers to Decisions.<\/h2>\n[\/vc_column_text][vc_column_text css=&#8221;.vc_custom_1790242113882{margin-top: -3px !important;}&#8221; font_size=&#8221;clamp(1.02rem,.992063vw,1.24688rem)&#8221; line_height=&#8221;1.5&#8243;]Management control allows you to identify critical issues and opportunities and provides a concrete foundation for planning future activities. The information gathered can support decisions related to costs, investments, department organization, budgets, and economic objectives. <\/p>\n<p>At the same time, management control can be integrated with <strong>Revenue Management<\/strong>, <strong>pricing<\/strong>, <strong>distribution and direct sales<\/strong> activities. This way, commercial decisions are evaluated not only based on revenue growth but also on their ability to generate profitability and contribute to the property&#8217;s overall financial performance.[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row]\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row full_width=&#8221;stretch_row_content&#8221; content_placement=&#8221;middle&#8221; el_class=&#8221;be-space be-page-title&#8221; wpex_bg_color=&#8221;transparent&#8221; css=&#8221;.vc_custom_1789986723049{padding-right: 20px !important;padding-left: 20px !important;}&#8221;][vc_column width=&#8221;1\/2&#8243;][vc_column_text css=&#8221;&#8221; el_class=&#8221;be-h1&#8243;] Management Control [\/vc_column_text][\/vc_column][vc_column width=&#8221;1\/2&#8243; el_class=&#8221;text-side-box&#8221;][vc_column_text css=&#8221;.vc_custom_1790839986990{margin-top: -3px !important;}&#8221; font_size=&#8221;25&#8243; line_height=&#8221;1.5&#8243; font_weight=&#8221;300&#8243;]Revenue and bookings tell only part of the story. Analyzing costs, revenues, profitability, and performance helps you read the numbers better, gain greater awareness in management, and identify actions that can&hellip;<\/p>\n","protected":false},"author":11,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-16280","page","type-page","status-publish","hentry","entry","no-media"],"_links":{"self":[{"href":"https:\/\/www.berevenue.it\/en\/wp-json\/wp\/v2\/pages\/16280","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.berevenue.it\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.berevenue.it\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.berevenue.it\/en\/wp-json\/wp\/v2\/users\/11"}],"replies":[{"embeddable":true,"href":"https:\/\/www.berevenue.it\/en\/wp-json\/wp\/v2\/comments?post=16280"}],"version-history":[{"count":4,"href":"https:\/\/www.berevenue.it\/en\/wp-json\/wp\/v2\/pages\/16280\/revisions"}],"predecessor-version":[{"id":16307,"href":"https:\/\/www.berevenue.it\/en\/wp-json\/wp\/v2\/pages\/16280\/revisions\/16307"}],"wp:attachment":[{"href":"https:\/\/www.berevenue.it\/en\/wp-json\/wp\/v2\/media?parent=16280"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}