--- title: 7 Questions to ask before approving your 2027 Hotel Budget description: "2027 Hotel Budget: 7 Questions to Determine If Your Plan Is Feasible. With Current Figures on Wages, Costs, and Margins for Austria, Germany, and South Tyrol." image: https://www.profitize.io/hubfs/profitize%20Titelbilder%20Hubspot%20NL%20(2)-1.png --- [Skip to content](https://www.profitize.io/en/blog/hotelbudget-2027-fragen#main-content) [![profitize Logo](https://www.profitize.io/hs-fs/hubfs/Design%20ohne%20Titel%20(15).png?width=160&height=48&name=Design%20ohne%20Titel%20(15).png)Homepage](https://www.profitize.io/?hsLang=en) - [Product](https://www.profitize.io/en/produkt?hsLang=en) - [Price](https://www.profitize.io/en/preise?hsLang=en) - [Testimonials](https://www.profitize.io/en/referenzen?hsLang=en) - About us - [About](https://www.profitize.io/en/ueber-uns?hsLang=en) - [Partner](https://www.profitize.io/en/partner-interfaces?hsLang=en) - [Jobs](https://www.profitize.io/en/jobs?hsLang=en) - Ressources - [ROI Calculator](https://www.profitize.io/en/roi-kalkulator?hsLang=en) - [Blog](https://www.profitize.io/en/blog) - [Newsletter](https://www.profitize.io/en/newsletter-abonnieren?hsLang=en) - [Login](https://app.profitize.io/auth/login) English Select a language ✕ - [Deutsch](https://www.profitize.io/blog/hotelbudget-2027-fragen) - [English](https://www.profitize.io/en/blog/hotelbudget-2027-fragen) [REQUEST DEMO](https://www.profitize.io/en/kontakt?hsLang=en) - [Product](https://www.profitize.io/en/produkt?hsLang=en) - [Price](https://www.profitize.io/en/preise?hsLang=en) - [Testimonials](https://www.profitize.io/en/referenzen?hsLang=en) - About us - [About](https://www.profitize.io/en/ueber-uns?hsLang=en) - [Partner](https://www.profitize.io/en/partner-interfaces?hsLang=en) - [Jobs](https://www.profitize.io/en/jobs?hsLang=en) - Ressources - [ROI Calculator](https://www.profitize.io/en/roi-kalkulator?hsLang=en) - [Blog](https://www.profitize.io/en/blog) - [Newsletter](https://www.profitize.io/en/newsletter-abonnieren?hsLang=en) - [Login](https://app.profitize.io/auth/login) [REQUEST DEMO](https://www.profitize.io/en/kontakt?hsLang=en) English Select a language - [Deutsch](https://www.profitize.io/blog/hotelbudget-2027-fragen) - [English](https://www.profitize.io/en/blog/hotelbudget-2027-fragen) ![Bild eines Rezeptionstresen mit einer Klingel und einem Aufsteller mit dem Schriftzug Hotel](https://www.profitize.io/hs-fs/hubfs/profitize%20Titelbilder%20Hubspot%20NL%20(2)-1.png?width=851&height=315&name=profitize%20Titelbilder%20Hubspot%20NL%20(2)-1.png) # 7 Questions to ask before approving your 2027 Hotel Budget ![Admin](https://7528315.fs1.hubspotusercontent-na1.net/hub/7528315/hubfs/raw_assets/public/mV0_d-cms-elevate-theme_hubspot/elevate/images/avatar-placeholder.jpg?width=48&height=48&name=avatar-placeholder.jpg) Admin October 8, 2026 Why a good budget doesn't stop at revenue, and where assumptions are most likely to falter *The 2027 budget is currently being drafted. Costs continue to rise, and many businesses are seeing their profits shrink despite strong occupancy rates. Here are seven questions to help you determine whether your plan will hold up even if the year doesn't go as expected.* Early October, the back office behind the front desk. The Excel file is open, and last year’s figures have been entered. Next to them is a column labeled “+4%.” This is how many hotel budgets are created. The season isn’t over yet, and time is running short. But the overall conditions have shifted. In the 2026 Deloitte-ÖHV Tourism Barometer, half of all hotels reported that profits were growing more slowly than revenue. Full houses alone are no longer enough. [OTS](https://www.ots.at/presseaussendung/OTS_20260922_OTS0116/oenb-analyse-bestaetigt-hohe-kosten-treiben-preise-im-tourismus-oehv-fordert-gegenmassnahmen) That’s why a budget is more than just a formality for your bank and tax advisor. It’s the yardstick you use over the course of twelve months to see if anything is getting out of hand. And it’s only as good as the assumptions on which it’s based. **1. Is the previous year really the right starting point?** “Last year plus a few percent” is convenient. But last year included things that won’t happen again: a major repair, a rainy June, a group that won’t be returning. Conversely, it doesn’t account for costs that are sure to arise in 2027. More on this in Question 3. For each major line item, ask yourself a simple question: Why is this exact number listed here? If the only answer is “because that’s what it was last year,” it’s worth taking a closer look. **2. Are you planning for revenue or profit?** Till Schäfer, Managing Director of Finance at Falkensteiner Hotels & Residences, sums it up: “Revenue is like snow—it covers everything.” Revenue can look excellent, while costs have long since spiraled out of control. Industry figures confirm this. According to the “Fitness Check 2025” for the Austrian vacation hotel industry, the operating profit—measured as a percentage of revenue—has leveled off at a historically low level because wage increases mandated by collective bargaining agreements are putting pressure on earnings. Operating profit, often referred to as GOP, is the amount remaining after all of the hotel’s operating expenses have been covered, before interest, depreciation, and rent. [Oeht](https://www.oeht.at/fitness-check-2025-fuer-hotels-hoehere-mitarbeiterkosten-bremsen-ertragskraft-der-hotellerie/) On top of that, revenue itself is no longer as predictable as it used to be. According to the Tourism Barometer, 63 percent of businesses are already reporting a decline in guests’ ancillary spending—for example, at restaurants or spas. Anyone planning for rising ancillary revenue in 2027 should have good reasons for doing so. [Tiroler Tageszeitung](https://www.tt.com/artikel/30935372/volle-betten-weniger-gewinn-die-hoteliers-stoehnen-unter-steigenden-kosten) A budget should therefore not end with revenue, but with operating income. **3. Are your personnel costs planned realistically?** In most hotels, personnel costs are the largest expense category. Several increases have already been confirmed for 2027: In Austria, collective bargaining agreement wages in the hotel and hospitality industry will rise by an average of 3.02% starting October 1, 2026, plus a one-time payment of up to 275 euros. In 2027, this increase will thus take effect for the first time over an entire year. [Oehv](https://www.oehv.at/recht-service/rechtsinformation/neuerungen-im-kollektivvertrag-fuer-die-hotellerie/) In Germany, the statutory minimum wage will increase by another 5 percent to 14.60 euros as of January 1, 2027. In addition, mini-jobs will become more expensive: The flat-rate health insurance contribution for private-sector employers will rise from 13 to an estimated 17.5 percent as of January 1, 2027. [Magazin-kueche,](https://www.magazin-kueche.de/news/aktuelles/mindestlohnkompromiss-setzt-gastronomie-unter-druck-dehoga-warnt-vor-folgen/)[Personalwirtschaft](https://www.personalwirtschaft.de/news/arbeitsrecht/minijobaenderungen-2027-abschaffung-vom-tisch-arbeitgeberkosten-steigen-dennoch-208492/) In Italy—and thus also in South Tyrol—the national collective bargaining agreement for the tourism sector provides for further pay increases in April 2027 and November 2027. [BustaIA](https://www.bustaia.it/guida-ccnl/turismo) *Calculation example*: With personnel costs of 1 million euros, a 3% wage increase results in approximately 30,000 euros in additional costs per year. On top of that, there are items not listed in any pay scale: overtime, unused vacation carryover to the new year, and the duration of seasonal contracts. Therefore, plan your staffing by department and by month, based on expected workload. An annual total is not enough. **4. Do you know how much each guest costs you?** Many costs increase with each guest: breakfast, laundry, utilities, and supplies. If you know these costs per guest, you can extrapolate them based on the expected number of overnight stays. And you’ll immediately notice any deviations later on. There are also positive signs here. According to the fitness check, the cost-of-goods-sold ratio is declining slightly. This shows that if you look closely, you can take corrective action in this area. [Prodinger](https://tourismusberatung.prodinger.at/2025/11/19/hotel-kennzahlen-fitness-check-2025/) Not every month is the same. At the start of the season, the cost of goods sold per guest is often higher because inventories need to be restocked. A realistic budget reflects this month by month. *Calculation example*: The plan calls for 12 euros in cost of goods sold per guest, but the actual figure turns out to be 14 euros. With 20,000 overnight stays per year, there is a 40,000-euro shortfall in the budget.   **5. When was the last time you took a close look at your fixed costs?** Energy, internet, insurance, maintenance contracts, software. Many of these expenses recur year after year, becoming a little more expensive each time due to indexation. Energy, in particular, remains a source of uncertainty. In Austria, inflation stood at 3.2% in March 2026, driven primarily by fuel and heating oil prices (+38.2%). Nine out of ten businesses anticipated further cost increases for the summer of 2026 as early as the spring. [Oehv,](https://www.oehv.at/recht-service/studien-kennzahlen/deloitte-und-oehv-tourismusbarometer-2026/)[Gast](https://www.gast.at/gastro-hotel/hotellerie/oesterreichs-tourismus-im-renditeloch/) Till Schäfer advises actively renegotiating contracts. For example, someone who commits to a three-year contract can demand a significant discount in return. Individually, these items may seem small, but together they often account for a noticeable portion of the bottom line. Budget planning is the right time to take a close look at every contract. **6. What do you compare your figures to?** A comparison with the previous year shows whether you’ve improved or regressed. It does not show whether you’re doing well. For that, you need an external benchmark. For the vacation hotel industry, such a benchmark exists. The Fitness Check conducted by OeHT, Prodinger Tourism Consulting, and Kohl & Partner comprises the largest benchmarking study in the Alpine region’s hotel industry, featuring over 1,000 establishments for the first time. According to the report, the operating profit ranges from 21.49% of revenue (median for 4-star hotels) to 23.72% (median for 4-star superior and 5-star hotels). If your property falls significantly below this range, it’s worth taking a closer look at the individual cost categories. [Oeht,](https://www.oeht.at/fitness-check-2025-fuer-hotels-hoehere-mitarbeiterkosten-bremsen-ertragskraft-der-hotellerie/)[Tai](https://www.tai.at/hotellerie/hotellerie/hoehere-mitarbeiterkosten-bremsen-ertragskraft-von-oesterreichs-hotellerie) *Calculation example:* If your administrative costs amount to 8% of revenue, but are 5% at comparable hotels, that amounts to a difference of 60,000 euros on 2 million euros in revenue. **7. Will we have enough money in April?** A budget can show a profit on paper and still be tight. Seasonal businesses know this well: Costs arise before the opening, before the first guests pay. On top of that come loan payments and planned investments. Many businesses are already taking action. In Austria, 41% of businesses are reducing their planned investments, while only 6% are increasing them. In South Tyrol, many businesses have cut back on their investments to ensure sufficient profit margins. [Oehv](https://www.oehv.at/recht-service/studien-kennzahlen/deloitte-und-oehv-tourismusbarometer-2026/)[Südtirol News](https://www.suedtirolnews.it/wirtschaft/positives-geschaeftsklima-im-suedtiroler-gastgewerbe) Gregor Hoch, Honorary President of the Austrian Hoteliers Association, puts the crucial question this way: “Is it enough? Or will it be tight?” Your budget should provide an answer to that question—for each and every month. **Before you sign** Approval doesn’t mean the work is done—it’s just getting started. In hindsight, most discrepancies come as no surprise. They only become apparent too late because the monthly report from the tax advisor doesn’t arrive until weeks later. That’s exactly what Profitize is built for. The platform brings together accounting, point-of-sale systems, hotel software, and scheduling in one place and continuously compares the budget with actual figures. It also shows, based on current entries, how the year is shaping up. If an item is deviating from the plan, you’ll see it early enough to take corrective action. You can’t plan away uncertainty. But you can spot it sooner. --- **Sources** - Deloitte & ÖHV: Tourismusbarometer 2026 – oehv.at/recht-service/studien-kennzahlen/deloitte-und-oehv-tourismusbarometer-2026 - ÖHV-Presseaussendung zur OeNB-Analyse, 22.09.2026 – ots.at - OeHT, Prodinger Tourismusberatung, Kohl & Partner: Fitness-Check 2025 für Hotels – oeht.at - ÖHV: Erhöhung der KV-Entgelte per 1. Oktober 2026 – oehv.at - DEHOGA: Mindestlohnerhöhung 2026/2027 – dehoga-berlin.de - Minijob-Zentrale / Personalwirtschaft: Pauschalbeitrag Krankenversicherung ab 2027 - CCNL Turismo Federalberghi, Erneuerung vom 5. Juli 2024 – bustaia.it / confcommerciolecco.it - WIFO der Handelskammer Bozen: Wirtschaftsbarometer Sommer 2026, Gastgewerbe – suedtirolnews.it - profitize Investor Talks mit Till Schäfer und Gregor Hoch ## Share this post [mailto:https%3A%2F%2Fwww.profitize.io%2Fen%2Fblog%2Fhotelbudget-2027-fragen](mailto:https%3A%2F%2Fwww.profitize.io%2Fen%2Fblog%2Fhotelbudget-2027-fragen) ## Keep reading ### [![](https://www.profitize.io/hs-fs/hubfs/Imported_Blog_Media/6a16b4018af199f8908e6c64_webflow_Titelbild%20(7)-1-2.png?width=1600&height=900&name=6a16b4018af199f8908e6c64_webflow_Titelbild%20(7)-1-2.png) profitize Talk with Simon Falkensteiner](https://www.profitize.io/en/blog/profitize-talk-mit-simon-falkensteiner?hsLang=en) ### [![](https://www.profitize.io/hs-fs/hubfs/Imported_Blog_Media/693a47d9762cc595f241c701_webflow_Titelbild%20(8)-2-2.png?width=1600&height=900&name=693a47d9762cc595f241c701_webflow_Titelbild%20(8)-2-2.png) Meet the Team: Jon](https://www.profitize.io/en/blog/meet-the-team-jon?hsLang=en) #### Sign up for our newsletter now and stay up to date! - [Home](https://www.profitize.io/en/?hsLang=en) - [Product](https://www.profitize.io/en/produkt?hsLang=en) - [Price](https://www.profitize.io/en/preise?hsLang=en) - [FAQ](https://www.profitize.io/en/preise?hsLang=en) - [About](https://www.profitize.io/en/ueber-uns?hsLang=en) - [Partners](https://www.profitize.io/en/partner-interfaces?hsLang=en) - [Testimonials](https://www.profitize.io/en/referenzen?hsLang=en) - [Blog](https://www.profitize.io/en/blog) - [Login](https://app.profitize.io/) - [Contact](https://www.profitize.io/en/kontakt?hsLang=en) - [Newsletter](https://www.profitize.io/en/newsletter-abonnieren?hsLang=en) - [Career](https://www.profitize.io/en/jobs?hsLang=en) --- [![profitize Logo](https://www.profitize.io/hs-fs/hubfs/Design%20ohne%20Titel%20(15).png?width=160&height=48&name=Design%20ohne%20Titel%20(15).png "profitize Logo")](https://www.profitize.io/?hsLang=en) ##### Headquarter NOI Techpark Alessandro-Volta 13/A 39100 Bolzano (IT) ##### **Vienna office** Gertrude-Fröhlich-Sandner 13/4 1100 Vienna (AT) ##### [hello@profitize.io](mailto:hello@profitize.io) --- [Imprint](https://www.profitize.io/en/impressum?hsLang=en) [Privacy Policy](https://www.profitize.io/en/datenschutz?hsLang=en) [Terms and conditions](https://www.profitize.io/en/agb?hsLang=en) © 2026 profitize. All rights reserved. ```json { "@context" : "https://schema.org", "@type" : "BlogPosting", "author" : { "@type" : "Person", "name" : "Admin", "url" : "https://www.profitize.io/en/blog/author/admin" }, "dateModified" : "2026-10-08T13:51:45.498Z", "datePublished" : "2026-10-08T13:51:45.000Z", "headline" : "7 Questions to ask before approving your 2027 Hotel Budget", "image" : [ "https://www.profitize.io/hubfs/profitize%20Titelbilder%20Hubspot%20NL%20(2)-1.png" ], "mainEntityOfPage" : { "@id" : "https://www.profitize.io/en/blog/hotelbudget-2027-fragen", "@type" : "WebPage" }, "publisher" : { "@type" : "Organization", "logo" : { "@type" : "ImageObject", "url" : "https://www.profitize.io/hubfs/Design%20ohne%20Titel%20(15).png" }, "name" : "profitize" } } ```