The hotel is budgeted according to the standards of the uniform system of accounts for the lodging industry, which sets the common accounting standard for the international hotel industry.

The average lodging revenue, average occupancy and miscellaneous revenues are derived in detail.

The same applies to the most important expenses, in particular labor cost. For other costs, specific characteristics of comparable hotels are applied.

The calculations are concluded for a period of five years, and then for another fifteen years, taking inflation into account.

The profitability of the project is estimated mathematically and at the same time different scenarios are considered.