Rex Co is a star rated hotel operator. The management accountant plans to adopt the Building Block model by Fitzgerald and Moon for performance management.
Which of the following key performance indicators is a measurement for resource utilisation for a year?
•Average room occupancy rate • Average guest rating on the cleanliness of room x • Average guest rating on value for money services • Average daily room rate
I thought option B is the answer but the real answer is option A
Resource utilisation =. Average room occupancy rate This metric reflects how effectively the hotel is using its available rooms, indicating the efficiency of resource utilisation