"GOP" is the abbreviation of "operating gross profit", that is, operating gross profit, which is reflected in the income statement as the balance of income MINUS costs, labor costs, direct expenses of business departments and indirect expenses of back-office departments. It is advocated that "GOP" is used to measure management performance, and the general manager of the hotel can control the consumables in the daily operation of the hotel.

The investment in fixed assets such as hotel construction, interior and exterior decoration, and operating equipment is a matter for investors, and the general manager can't manage it. Therefore, the depreciation of fixed assets, loan interest, etc. They are all investors' costs, and the balance of "GOP" after deducting depreciation expenses, interest expenses and organization expenses is the hotel's net profit, which is also the net profit that investors can get.

Calculation formula:

The total operating income of the hotel includes rooms, restaurants, entertainment, shopping malls, business centers and other income.

The total operating expenses of the hotel are the expenses incurred in the process of selling goods and providing services, as well as the daily expenses incurred by non-operating departments.

The GOP rate is the profit rate, and the GOP rate =GOP/ total hotel revenue × 100%.

Total operating income of the hotel: it is the income generated by the daily activities of the hotel such as selling goods, providing labor services and transferring the right to use assets in each fiscal year. Including rooms, restaurants, entertainment, shopping malls, business centers, other income, etc.