Fakultet za turizam,hotelijerstvo i trgovinuBar
Wild Beauty
20062006
Ministarstvo turizma i zaštite životne sredine Crne Gore
Ministry of Tourism andEnvironment of Montenegro
Poslovanje hotelijerstva u Crnoj Gori 2006Horwath Hotel Industry Survey Montenegro 2006
content
4
5
6
8
9
13
27
sadržaj
Introduction by Minister of Tourism andEnvironment of Montenegro
Foreword
Tourism and Hotel Industry in Montenegro
Methodology
Executive Summary and Highlights
Survey Results
Explanation of Terms Used
Uvod Ministra turizma i zaštite životne sredine CG
Predgovor
Turizam i hotelijerstvo u Crnoj Gori
Metodologija
Rezime i pregled kljuènih rezultata
Rezultati istraživanja
Objašnjenje korišæenih pojmova
4
5
6
8
9
13
27
Prostorna distribucija uzorkaSurvey Sample Spatial Distribution
BOSNA I
HERCEGOVINA
SRBIJA
ALBANIJA
HRVATSKA
JADRANSKOMORE
SKADARSKOJEZERO
Podgorica
KOSOVO
Planinski dio /
Mountain Area
Središnji dio /
Central Area
Primorje /
Seaside Area
N = 38 hotelaN = 38 hotels
Struktura uzorka po regijamaSample Structure By Region
PrimorjeSredišnji dioPlaninski dio
Crna Gora ukupno
3053
38
Seaside AreaCentral AreaMountain AreaMontenegro total
Broj hotela / Number of Hotels
Fakultet za turizam,hotelijerstvo i trgovinuBar
Poslovanje hotelijerstva u Crnoj Gori 2006 Horwath Hotel Industry Survey Montenegro 2006
Poslovanje hotelijerstva u Crnoj Gori 2006Horwath Hotel Industry Survey Montenegro 2006
content
4
5
6
8
9
13
27
sadržaj
Introduction by Minister of Tourism andEnvironment of Montenegro
Foreword
Tourism and Hotel Industry in Montenegro
Methodology
Executive Summary and Highlights
Survey Results
Explanation of Terms Used
Uvod Ministra turizma i zaštite životne sredine CG
Predgovor
Turizam i hotelijerstvo u Crnoj Gori
Metodologija
Rezime i pregled kljuènih rezultata
Rezultati istraživanja
Objašnjenje korišæenih pojmova
4
5
6
8
9
13
27
Prostorna distribucija uzorkaSurvey Sample Spatial Distribution
BOSNA I
HERCEGOVINA
SRBIJA
ALBANIJA
HRVATSKA
JADRANSKOMORE
SKADARSKOJEZERO
Podgorica
KOSOVO
Planinski dio /
Mountain Area
Središnji dio /
Central Area
Primorje /
Seaside Area
N = 38 hotelaN = 38 hotels
Struktura uzorka po regijamaSample Structure By Region
PrimorjeSredišnji dioPlaninski dio
Crna Gora ukupno
3053
38
Seaside AreaCentral AreaMountain AreaMontenegro total
Broj hotela / Number of Hotels
Fakultet za turizam,hotelijerstvo i trgovinuBar
Poslovanje hotelijerstva u Crnoj Gori 2006 Horwath Hotel Industry Survey Montenegro 2006
It is with great pleasure that I present to you the results of the survey on hotel operation in Montenegro, Horwath Hotel Industry Survey Montenegro, conducted, for the second year in a row, by the Horwath & Horwath Consulting from Zagreb and the Faculty for Tourism, Hotel Management and Trade from Bar.
This survey is conducted in the most developed tourism markets of the world, within the renowned Worldwide Hotel Industry Study, and enables placing the national hotel industry in regional and international perspective.
S velikim zadovoljstvom predstavljam rezultate istraživanja o poslovanju crnogorskog hotelijerstva, Horwath Hotel Industry Survey Crna Gora, koje, drugu godinu, sprovode Horwath i Horwath Consulting iz Zagreba i Fakultet za turizam, hotelijerstvo i trgovinu iz Bara.
Istraživanje se sprovodi u najrazvijenim turistièkim tržištima svijeta, u okviru renomiranog istraživanja „Horwath Worldwide Hotel Industry Study“, i omoguæava uporeðivanje nacionalnog hotelijerstva u regionalnim i meðunarodnim okvirima.
The service quality in Montenegrin hotel industry has been greatly enhanced. Investments into modernisation of the existing hotel facilities keep increasing following the demand for quality generated by medium- and high-class visitors from the European market. Renovated 4**** hotels showed best revenues per guest room. Upgrading the level of services and amenities resulted in the extension of the season.
Montenegro is oriented towards the creation of a high quality tourism product, implying intensive upgrading of overall infrastructure, not only hospitality establishments and their amenities. In this regard, the previous period has been characterised by major investments of the state and the private capital into the infrastructure improvement and transport accessibility; Montenegrin airports have been renovated and modernised.
Appreciating the importance of tourism industry, the Government has provided one of the most competitive tax environments for tourism and hospitality in the region: reduced VAT rate of 7%, corporate tax amounting to 9%, and it also passed the decision on gradual payroll tax reduction to 15% in 2007 and 2008, then 12% in 2009 and 9% in 2010.
Successful tourism seasons of the past years and the return of visitors to Montenegro confirm the aptness of the development vision for Montenegro to become in the coming 15-20 years one of the most prominent European destinations. Naturally, the preconditions for attaining such an ambitious goal are complex and imply the implementation of a number of tasks, starting from further infrastructure development and increased accessibility to varied amenities and diversified tourism product and upgrading the service quality.
I would like to express my gratitude to all those who assisted in this survey, in particular the hotel owners and operators and respective hotel services for the efforts they invested in order to provide accurate and reliable information.
Kvalitet usluge crnogorskog hotelijerstva je unaprijeðen. Investicije u osavremenjavanje postojeæih hotelskih kapaciteta rastu u kontinuitetu, prateæi tražnju za kvalitetom koju generiše srednja i viša klasa evropskog tržišta. Renovirani hoteli sa èetiri zvjezdice su pokazali najbolji prihod po raspoloživoj sobi. Unaprijeðenje nivoa kvaliteta i sadržaja turistièkog proizvoda rezultiralo je produženjem turistièke sezone.
Opredijeljenje Crne Gore je kreiranje visokokvalitetnog turistièkog proizvoda, što podrazumijeva intenzivno poboljšanje kvaliteta ukupne infrastrukture, ne samo hotelsko-ugostiteljskih objekata i sadržaja koje posjeduju. U tom smislu, ovaj period obilježavaju velike investicije države i privatnog kapitala na planu poboljšanja infrastrukture i saobraæajne dostupnosti. Renovirani i modernizovani su crnogorski aerodromi.
Vlada je, uvažavajuæi znaèaj turistièke industrije, obezbijedila jednu od najkonkurentinijh poreskih sredina za turistièku privredu u regionu: uvedena je redukovana stopa PDV-a od 7%, stopa korporativnog poreza iznosi 9%, a donijeta je odluka o postepenom smanjenju poreza na dohodak na 15% u 2007. i 2008. godini, zatim, na 12% u 2009. i na 9% u 2010. godini.
Uspješne turistièke sezone proteklih godina i povratak turista u Crnu Goru potvrðuju realnost razvojne vizije da Crna Gora u narednih 15-20 godina dostigne poziciju jedne od najuspješnijih evropskih turistièkih destinacija. Svakako, preduslovi za dostizanje ovako ambicioznog cilja su kompleksni i podrazumijevaju realizaciju velikog broja zadataka, poèev od daljeg poboljšanja infrastrukture i saobraæajne dostupnosti do sadržajnog obogaæivanja i diversifikacije turistièkog proizvoda i podizanja kvaliteta usluga.
Zahvaljujem svima koji su sproveli ovo istraživanje, posebno hotelijerima i hotelskim struènim službama na uloženom naporu kako bi informacije sadržane bile taène i pouzdane.
Predrag NeneziæMinistar / MinisterMinistarstvo turizma i zaštite životne sredine Crne GoreMinistry of Tourism and Environment of Montenegro
Foreword
It is our pleasure to introduce the results of survey on Montenegro hotel industry for a second year in a row. The Survey was conducted by the Horwath Consulting Zagreb and the Faculty for Tourism, Hospitality and Trade Management in Bar, ordered by Montenegro Ministry of Tourism.
This survey is part of the global survey "Horwath Hotel Industry Survey", which has been carried out for the past 35 years in the organisation of Horwath International network, using the standard methodology.
We would like to express our sincere thanks to all the hoteliers in Montenegro who participated and provided us with all the necessary data. We would also like to stress that this survey would not have been possible, without the recognition of its importance by the Montenegro Ministry of Tourism.
We believe that we will provide the continuity of this survey in the years to come. Therefore, we would like to invite the industry professionals to participate in this survey next year. Until then, we send you our best regards.
Predgovor
Zadovoljstvo nam je drugu godinu za redom predstaviti rezultate istraživanja o poslovanju crnogorskog hotelijerstva, koje su, po nalogu Ministarstva turizma Crne Gore, proveli Horwath Consulting Zagreb i Fakultet za turizam, hotelijerstvo i trgovinu Bar.
Ovo je istraživanje dio globalnog istraživanja "Horwath Hotel Industry Survey" koje se u mnogim zemljama svijeta sprovodi veæ 35 godina u organizaciji mreže Horwath International, po jedinstvenoj metodologiji.
Želimo zahvaliti svim crnogorskim hotelijerima koji su se spremno ukljuèili te osigurali neophodne podatke. Isto tako, želimo istaknuti da bez podrške Ministarstva turizma Crne Gore, koje je prepoznalo znaèaj ovog istraživanja, njegovo sprovoðenje ne bi bilo moguæe.
Vjerujemo da æemo uspjeti osigurati kontinuitet ovog istraživanja u godinama što dolaze. Stoga pozivamo hotelijere da se ukljuèe u ovo istraživanje naredne godine. Do tada, srdaèno Vas pozdravljamo.
Prof. Dr. Stevan PopoviæDekan / DeanFakultet za turizam, hotelijerstvo i trgovinu BarFaculty for Tourism, Hospitality andTrade Management Bar
Dr. Sanja ÈižmarDirektor / Managing DirectorHorwath Consulting Zagreb
54
Introduction by Minister of Tourism and Environment of Montenegro
Uvod Ministra turizma i zaštite životne sredine CG
Fakultet za turizam,hotelijerstvo i trgovinuBar
Poslovanje hotelijerstva u Crnoj Gori 2006 Horwath Hotel Industry Survey Montenegro 2006
It is with great pleasure that I present to you the results of the survey on hotel operation in Montenegro, Horwath Hotel Industry Survey Montenegro, conducted, for the second year in a row, by the Horwath & Horwath Consulting from Zagreb and the Faculty for Tourism, Hotel Management and Trade from Bar.
This survey is conducted in the most developed tourism markets of the world, within the renowned Worldwide Hotel Industry Study, and enables placing the national hotel industry in regional and international perspective.
S velikim zadovoljstvom predstavljam rezultate istraživanja o poslovanju crnogorskog hotelijerstva, Horwath Hotel Industry Survey Crna Gora, koje, drugu godinu, sprovode Horwath i Horwath Consulting iz Zagreba i Fakultet za turizam, hotelijerstvo i trgovinu iz Bara.
Istraživanje se sprovodi u najrazvijenim turistièkim tržištima svijeta, u okviru renomiranog istraživanja „Horwath Worldwide Hotel Industry Study“, i omoguæava uporeðivanje nacionalnog hotelijerstva u regionalnim i meðunarodnim okvirima.
The service quality in Montenegrin hotel industry has been greatly enhanced. Investments into modernisation of the existing hotel facilities keep increasing following the demand for quality generated by medium- and high-class visitors from the European market. Renovated 4**** hotels showed best revenues per guest room. Upgrading the level of services and amenities resulted in the extension of the season.
Montenegro is oriented towards the creation of a high quality tourism product, implying intensive upgrading of overall infrastructure, not only hospitality establishments and their amenities. In this regard, the previous period has been characterised by major investments of the state and the private capital into the infrastructure improvement and transport accessibility; Montenegrin airports have been renovated and modernised.
Appreciating the importance of tourism industry, the Government has provided one of the most competitive tax environments for tourism and hospitality in the region: reduced VAT rate of 7%, corporate tax amounting to 9%, and it also passed the decision on gradual payroll tax reduction to 15% in 2007 and 2008, then 12% in 2009 and 9% in 2010.
Successful tourism seasons of the past years and the return of visitors to Montenegro confirm the aptness of the development vision for Montenegro to become in the coming 15-20 years one of the most prominent European destinations. Naturally, the preconditions for attaining such an ambitious goal are complex and imply the implementation of a number of tasks, starting from further infrastructure development and increased accessibility to varied amenities and diversified tourism product and upgrading the service quality.
I would like to express my gratitude to all those who assisted in this survey, in particular the hotel owners and operators and respective hotel services for the efforts they invested in order to provide accurate and reliable information.
Kvalitet usluge crnogorskog hotelijerstva je unaprijeðen. Investicije u osavremenjavanje postojeæih hotelskih kapaciteta rastu u kontinuitetu, prateæi tražnju za kvalitetom koju generiše srednja i viša klasa evropskog tržišta. Renovirani hoteli sa èetiri zvjezdice su pokazali najbolji prihod po raspoloživoj sobi. Unaprijeðenje nivoa kvaliteta i sadržaja turistièkog proizvoda rezultiralo je produženjem turistièke sezone.
Opredijeljenje Crne Gore je kreiranje visokokvalitetnog turistièkog proizvoda, što podrazumijeva intenzivno poboljšanje kvaliteta ukupne infrastrukture, ne samo hotelsko-ugostiteljskih objekata i sadržaja koje posjeduju. U tom smislu, ovaj period obilježavaju velike investicije države i privatnog kapitala na planu poboljšanja infrastrukture i saobraæajne dostupnosti. Renovirani i modernizovani su crnogorski aerodromi.
Vlada je, uvažavajuæi znaèaj turistièke industrije, obezbijedila jednu od najkonkurentinijh poreskih sredina za turistièku privredu u regionu: uvedena je redukovana stopa PDV-a od 7%, stopa korporativnog poreza iznosi 9%, a donijeta je odluka o postepenom smanjenju poreza na dohodak na 15% u 2007. i 2008. godini, zatim, na 12% u 2009. i na 9% u 2010. godini.
Uspješne turistièke sezone proteklih godina i povratak turista u Crnu Goru potvrðuju realnost razvojne vizije da Crna Gora u narednih 15-20 godina dostigne poziciju jedne od najuspješnijih evropskih turistièkih destinacija. Svakako, preduslovi za dostizanje ovako ambicioznog cilja su kompleksni i podrazumijevaju realizaciju velikog broja zadataka, poèev od daljeg poboljšanja infrastrukture i saobraæajne dostupnosti do sadržajnog obogaæivanja i diversifikacije turistièkog proizvoda i podizanja kvaliteta usluga.
Zahvaljujem svima koji su sproveli ovo istraživanje, posebno hotelijerima i hotelskim struènim službama na uloženom naporu kako bi informacije sadržane bile taène i pouzdane.
Predrag NeneziæMinistar / MinisterMinistarstvo turizma i zaštite životne sredine Crne GoreMinistry of Tourism and Environment of Montenegro
Foreword
It is our pleasure to introduce the results of survey on Montenegro hotel industry for a second year in a row. The Survey was conducted by the Horwath Consulting Zagreb and the Faculty for Tourism, Hospitality and Trade Management in Bar, ordered by Montenegro Ministry of Tourism.
This survey is part of the global survey "Horwath Hotel Industry Survey", which has been carried out for the past 35 years in the organisation of Horwath International network, using the standard methodology.
We would like to express our sincere thanks to all the hoteliers in Montenegro who participated and provided us with all the necessary data. We would also like to stress that this survey would not have been possible, without the recognition of its importance by the Montenegro Ministry of Tourism.
We believe that we will provide the continuity of this survey in the years to come. Therefore, we would like to invite the industry professionals to participate in this survey next year. Until then, we send you our best regards.
Predgovor
Zadovoljstvo nam je drugu godinu za redom predstaviti rezultate istraživanja o poslovanju crnogorskog hotelijerstva, koje su, po nalogu Ministarstva turizma Crne Gore, proveli Horwath Consulting Zagreb i Fakultet za turizam, hotelijerstvo i trgovinu Bar.
Ovo je istraživanje dio globalnog istraživanja "Horwath Hotel Industry Survey" koje se u mnogim zemljama svijeta sprovodi veæ 35 godina u organizaciji mreže Horwath International, po jedinstvenoj metodologiji.
Želimo zahvaliti svim crnogorskim hotelijerima koji su se spremno ukljuèili te osigurali neophodne podatke. Isto tako, želimo istaknuti da bez podrške Ministarstva turizma Crne Gore, koje je prepoznalo znaèaj ovog istraživanja, njegovo sprovoðenje ne bi bilo moguæe.
Vjerujemo da æemo uspjeti osigurati kontinuitet ovog istraživanja u godinama što dolaze. Stoga pozivamo hotelijere da se ukljuèe u ovo istraživanje naredne godine. Do tada, srdaèno Vas pozdravljamo.
Prof. Dr. Stevan PopoviæDekan / DeanFakultet za turizam, hotelijerstvo i trgovinu BarFaculty for Tourism, Hospitality andTrade Management Bar
Dr. Sanja ÈižmarDirektor / Managing DirectorHorwath Consulting Zagreb
54
Introduction by Minister of Tourism and Environment of Montenegro
Uvod Ministra turizma i zaštite životne sredine CG
Fakultet za turizam,hotelijerstvo i trgovinuBar
Poslovanje hotelijerstva u Crnoj Gori 2006 Horwath Hotel Industry Survey Montenegro 2006
Regionalna distribucija smještajnih kapaciteta (kreveti) i turistièkog prometa (noæenja)Regional Distribution of Accommodation Capacities (Beds) and Tourist Overnights
Sezonska koncentracija turistièkog prometa (noæenja)Tourist Overnights Seasonality
Tourism and Hotel Industry in Montenegro
Tourism in Montenegro is experiencing its extensive development, which started in the 1960's. Its ascending path was interrupted by an earthquake on the 15th April 1979. Reconstruction of hotels was completed within the 8 years, followed by a period of business stabilisation until the 1991. Beginning of the 1990's sees the period of regression caused by an isolation of the State Union of Serbia and Montenegro and the process of slow transition and privatisation, which is now reaching its end.
During the last few years, owing to the qualitative reconstruction of privatised hotels, synchronised activities of the tourism industry, Ministry of Tourism and the National Tourism Organisation, as well as the Government policies of reintegration of Montenegro in the international community, there are visible signs of revitalisation of Montenegrin tourism and hotel industry, as well as indications of its re-growth, but on the qualitatively new grounds. Montenegro received assistance from the German Government, in a form of a new, contemporary strategy for tourism development - the Master Plan for Tourism Development, adopted in 2001, which includes a new marketing strategy, as well as model projects for development of each of the attractive tourism locations. Afterwards, strategic and operational tourism policy' measures were introduced, which all influenced on the visible revitalization and the growth of Montenegrin tourism sector.
Beginning of new, positive trends was evident by the increase in tourism nights volume (approximately 15% in total, and 32% in foreign volume) in 2004, and the continuation of tourism season extension in 2005 and 2006 as a result of the tour operator's return to the reconstructed hotels. Positive tensions were increased in 2005 and 2006.
The increase of foreign tourism turnover shows the exquisite dynamics where the growth rate in 2006 was almost at index of 140 or closely to 40%.
In 2006, new high category hotels were openned, among which: Hotel Quin of Montenegro, Hotel Splendid and Hotel Bellevue in Budva (Beèiæi), and the privatization process continued, including Ulcinj hotels.
Preliminary arrangements were made for the arrival of reputable international hotel management companies (Aman Resort for the lease of "Sveti Stefan" hotels), which can be a good catalyst for attracting the major investors ("major players") to Montenegro.
The Ministry of Tourism has recently started two capital informative projects: Satellite Account (TSA) of tourism expenditures with the WTTC and the Montenegrin Hotel Industry Survey according to the USALI system conducted by the Faculty for Tourism, Hospitality and Trade management in Bar and Horwath International, Horwath Consulting Zagreb. Both of the projects represent the implementation of international standards in the area of analytical information, and they allow the international comparison by key figures, which is one of the indispensable requirements for an efficient macro and micro economic management of tourism development. Analysis of results by the USALI system also has an important educative mission for the hotel management in Montenegro.
Turizam i hotelijerstvo u Crnoj Gori
Turizam u Crnoj Gori doživljava svoj ekstenzivni razvoj poèev od
60-ih godina prošlog vijeka, èiju je uzlaznu putanju privremeno
prekinuo zemljotres od 15. aprila 1979. godine. Obnova hotelskih
kapaciteta završena je u roku od osam godina, nakon èega slijedi
period poslovne stabilizacije sve do 1991. godine. Poèetkom
devete decenije slijedi period regresa, izazvan izolacijom bivše
državne zajednice Srbije i Crne Gore i proces usporene tranzicije i
privatizacije, koji se polako privodi kraju.
Posljednjih godina, zahvaljujuæi kvalitetnoj rekonstrukciji
privatizovanih hotela, sinhronizovanim aktivnostima turistièke
privrede, Ministarstava turizma i Nacionalne turistièke
organizacije, kao i Vladinoj politici reintegracije Crne Gore u
meðunarodnu zajednicu, pokazuju se rani znaci revitalizacije
crnogorskog turizma i hotelijerstva, kao i vijesnici njegovog
ponovnog razvoja, ali na kvalitativno novim osnovama. Crna Gora
je, u vidu pomoæi Njemaèke Vlade, dobila novu savremenu
strategiju razvoja turizma-Master plan razvoja turizma usvojen
2001 godine, koji ukljuèuje i novu marketing strategiju, te model
projekte za razvoj pojedinih atraktivnih turistièkih lokacija.
Uslijedilo je donošenje strateških i operativnih mjera turistièke
politike, što je sve uticalo na prepoznatljivu revitalizaciju i razvoj
turistièkog sektora u Crnoj Gori.
Poveæanje ukupnog turistièkog prometa u 2004. godini za oko
15%, a inostranog za oko 32%, te nastavak produženja turistièke
sezone u 2005. i 2006. godini, zahvaljujuæi povratku turoperatora
u kvalitativno rekonstruisane hotele, ukazuje na poèetak pozitivnih
trendova u turizmu Crne Gore. Pozitivne tendencije su pojaèane i
u 2005. i 2006. godini.
Naroèitu dinamiku pokazuje rast inostranog turistièkog prometa,
èija se stopa poveæanja u 2006. godini približava indeksu 140,
odnosno blizu 40 %.
U 2006. godini došlo je do otvaranja novih hotela visoke
kategorije, kao što su: Hotel Qeen of Montenegro, Hotel Splendid
i Hotel Bellevue u Budvi (Beèiæi), kao i do nastavka procesa
privatizacije, koji je zahvatio i hotele u Ulcinju.
Došlo je i do pripremnih aranžmana za dolazak renomiranih
internacionalnih hotelskih menadžment kompanija (Aman Resort
za zakup hotela „Sveti Stefan“), što može biti dobar katalizator za
dolazak u Crnu Goru velikih investitora („Velikih igraèa“).
Ministarstvo turizma je u posljednje vrijeme pokrenulo i dva
kapitalna informativna projekta: Satelitski obraèun (TSA) turistièke
potrošnje sa WTTC i Analiza poslovanja hotelijerstva Crne Gore
po USALI sistemu sa Fakultetom za turizam i hotelijerstvo Bar i
Horwath Consultingom Zagreb. Oba projekta predstavljaju
primjenu internacionalnih standarda u oblasti analitièkog
informisanja, te omoguæavaju internacionalnu komparaciju po
validnim parametrima, što je jedan od neophodnih uslova za
efikasno makro i mikroekonomsko upravljanje turistièkim
razvojem. Analiza poslovanja po USALI sistemu ima i znaèajnu
edukativnu misiju za hotelski menadžment Crne Gore.
Udio turizma u crnogorskoj nacionalnoj industrijiShare of Tourism in Montenegrin National Economy
Hotelski kapaciteti po kategorijamaHotel Capacities by Category
% uèešæa u agregatu
Bruto društveni proizvodBruto društveni proizvod generisan turizmom
Izvoz roba i uslugaZaposlenost
Zaposlenost generisana turizmom,direktno i indirektno
1990
7,0%22,0%35,0%9,2%
17,1%
2006
9,5%15,7%41,5%10,0%
16,8%
2016
15,0%22,8%53,6%16,7%
24,4%
% of share in aggregate
Gross National Product (GNP)GNP from TourismExport of Goods and ServicesEmploymentEmployment in Tourism,directly and indirectly
Izvor: „Crna Gora - uticaj putovanja i turizma na zaposlenost i privredu“, WTTC, 2006. i Statistièki godišnjak Crne Gore 1991.Source: „Montenegro - Influence of Travel and Tourism on Employment and Economy“, WTTC, 2006 and 1991 Montenegrin Statistical Yearbook
KategorijaL / 5*A / 4*B / 3*C / 2*D / 1*
Ukupno
Broj hotelaNo. of Hotels
1989
1125533
74
Broj sobaNo. of Rooms
1989
1181.9848.027
103128
10.360
Broj krevetaNo. of Beds
1989
2544.317
17.363219352
22.505
Broj hotelaNo. of Hotels
2006
235709832
237
Broj sobaNo. of Rooms
2006
371.4574.4976.5341.609
14.134
Broj krevetaNo. of Beds
2006
803.214
11.95616.8793.627
35.756
CategoryL / 5*A / 4*B / 3*C / 2*D / 1*Total
Napomena: U 1989. su za kategorije hotela korišæene slovne oznake.Note: In 1989 hotel categories were marked with letters.Izvor / Source: MONSTAT
noæenjaovernights
1989
2.875.3523.226.8439.945.200
%1989
28,9%32,5%
100,0%
noæenjaovernights
2006
1.892.1082.164.8655.840.257
%2006
32,4%37,1%
100,0%
JulyAugustYearly *
JulAvgust
Godišnje *
* Godišnja noæenja 2006. predstavljaju kumulativ prvih 10 mjeseci.* 2006 overnights are cumulated for first 10 months only.Izvor / Source: MONSTAT
Broj krevetaNo. of Beds
I-XII 1989
127.3181.7892.805
131.912
Broj noæenjaOvernightsI-XII 1989
9.513.600273.200158.400
9.945.200
Broj krevetaNo. of Beds
I-X 2006
125.5113.2592.223
130.993
Broj noæenjaOvernights
I-X 2006
5.626.928149.91463.415
5.840.257
PrimorjeSredišnji dioPlaninski dio
Crna Gora
Seaside AreaCentral AreaMountain AreaMontenegro
Izvor / Source: MONSTAT
33.375 42.327
98.53788.666
0
50.000
100.000
150.000
1989 2006
komplementarni / other accommodation capacities
osnovni / hotels and similar properties 6.915.500 3.686.120
3.029.700
2.154.137
0
2.000.000
4.000.000
6.000.000
8.000.000
10.000.000
I-XII 1989 I-X 2006
broj noæenjanumber of overnights
domaæi / domestic
inostrani / foreign
Izvor: Dr Rade Ratkoviæ i dr Miljan Radoviæ „Turistièka studija“, Prostorni Plan Crne Gore - sektorske studije, Podgorica, 2005. i MONSTATSource: Rade Ratkoviæ, PhD and Miljan Radoviæ, PhD „Tourism Study“, The Physical Plan of the Republic of Montenegro - Sector Studies, Podgorica, 2005 and MONSTAT
Smještajni kapaciteti (kreveti) Crne Gore 1989. i 2006.1989 and 2006 Montenegrin Accommodation Capacities (Beds)
Turistièki promet (noæenja) u Crnoj Gori 1989. i 2006.1989 and 2006 Tourist Overnights in Montenegro
broj krevetanumber of beds
76Fakultet za turizam,hotelijerstvo i trgovinuBar
Poslovanje hotelijerstva u Crnoj Gori 2006 Horwath Hotel Industry Survey Montenegro 2006
Regionalna distribucija smještajnih kapaciteta (kreveti) i turistièkog prometa (noæenja)Regional Distribution of Accommodation Capacities (Beds) and Tourist Overnights
Sezonska koncentracija turistièkog prometa (noæenja)Tourist Overnights Seasonality
Tourism and Hotel Industry in Montenegro
Tourism in Montenegro is experiencing its extensive development, which started in the 1960's. Its ascending path was interrupted by an earthquake on the 15th April 1979. Reconstruction of hotels was completed within the 8 years, followed by a period of business stabilisation until the 1991. Beginning of the 1990's sees the period of regression caused by an isolation of the State Union of Serbia and Montenegro and the process of slow transition and privatisation, which is now reaching its end.
During the last few years, owing to the qualitative reconstruction of privatised hotels, synchronised activities of the tourism industry, Ministry of Tourism and the National Tourism Organisation, as well as the Government policies of reintegration of Montenegro in the international community, there are visible signs of revitalisation of Montenegrin tourism and hotel industry, as well as indications of its re-growth, but on the qualitatively new grounds. Montenegro received assistance from the German Government, in a form of a new, contemporary strategy for tourism development - the Master Plan for Tourism Development, adopted in 2001, which includes a new marketing strategy, as well as model projects for development of each of the attractive tourism locations. Afterwards, strategic and operational tourism policy' measures were introduced, which all influenced on the visible revitalization and the growth of Montenegrin tourism sector.
Beginning of new, positive trends was evident by the increase in tourism nights volume (approximately 15% in total, and 32% in foreign volume) in 2004, and the continuation of tourism season extension in 2005 and 2006 as a result of the tour operator's return to the reconstructed hotels. Positive tensions were increased in 2005 and 2006.
The increase of foreign tourism turnover shows the exquisite dynamics where the growth rate in 2006 was almost at index of 140 or closely to 40%.
In 2006, new high category hotels were openned, among which: Hotel Quin of Montenegro, Hotel Splendid and Hotel Bellevue in Budva (Beèiæi), and the privatization process continued, including Ulcinj hotels.
Preliminary arrangements were made for the arrival of reputable international hotel management companies (Aman Resort for the lease of "Sveti Stefan" hotels), which can be a good catalyst for attracting the major investors ("major players") to Montenegro.
The Ministry of Tourism has recently started two capital informative projects: Satellite Account (TSA) of tourism expenditures with the WTTC and the Montenegrin Hotel Industry Survey according to the USALI system conducted by the Faculty for Tourism, Hospitality and Trade management in Bar and Horwath International, Horwath Consulting Zagreb. Both of the projects represent the implementation of international standards in the area of analytical information, and they allow the international comparison by key figures, which is one of the indispensable requirements for an efficient macro and micro economic management of tourism development. Analysis of results by the USALI system also has an important educative mission for the hotel management in Montenegro.
Turizam i hotelijerstvo u Crnoj Gori
Turizam u Crnoj Gori doživljava svoj ekstenzivni razvoj poèev od
60-ih godina prošlog vijeka, èiju je uzlaznu putanju privremeno
prekinuo zemljotres od 15. aprila 1979. godine. Obnova hotelskih
kapaciteta završena je u roku od osam godina, nakon èega slijedi
period poslovne stabilizacije sve do 1991. godine. Poèetkom
devete decenije slijedi period regresa, izazvan izolacijom bivše
državne zajednice Srbije i Crne Gore i proces usporene tranzicije i
privatizacije, koji se polako privodi kraju.
Posljednjih godina, zahvaljujuæi kvalitetnoj rekonstrukciji
privatizovanih hotela, sinhronizovanim aktivnostima turistièke
privrede, Ministarstava turizma i Nacionalne turistièke
organizacije, kao i Vladinoj politici reintegracije Crne Gore u
meðunarodnu zajednicu, pokazuju se rani znaci revitalizacije
crnogorskog turizma i hotelijerstva, kao i vijesnici njegovog
ponovnog razvoja, ali na kvalitativno novim osnovama. Crna Gora
je, u vidu pomoæi Njemaèke Vlade, dobila novu savremenu
strategiju razvoja turizma-Master plan razvoja turizma usvojen
2001 godine, koji ukljuèuje i novu marketing strategiju, te model
projekte za razvoj pojedinih atraktivnih turistièkih lokacija.
Uslijedilo je donošenje strateških i operativnih mjera turistièke
politike, što je sve uticalo na prepoznatljivu revitalizaciju i razvoj
turistièkog sektora u Crnoj Gori.
Poveæanje ukupnog turistièkog prometa u 2004. godini za oko
15%, a inostranog za oko 32%, te nastavak produženja turistièke
sezone u 2005. i 2006. godini, zahvaljujuæi povratku turoperatora
u kvalitativno rekonstruisane hotele, ukazuje na poèetak pozitivnih
trendova u turizmu Crne Gore. Pozitivne tendencije su pojaèane i
u 2005. i 2006. godini.
Naroèitu dinamiku pokazuje rast inostranog turistièkog prometa,
èija se stopa poveæanja u 2006. godini približava indeksu 140,
odnosno blizu 40 %.
U 2006. godini došlo je do otvaranja novih hotela visoke
kategorije, kao što su: Hotel Qeen of Montenegro, Hotel Splendid
i Hotel Bellevue u Budvi (Beèiæi), kao i do nastavka procesa
privatizacije, koji je zahvatio i hotele u Ulcinju.
Došlo je i do pripremnih aranžmana za dolazak renomiranih
internacionalnih hotelskih menadžment kompanija (Aman Resort
za zakup hotela „Sveti Stefan“), što može biti dobar katalizator za
dolazak u Crnu Goru velikih investitora („Velikih igraèa“).
Ministarstvo turizma je u posljednje vrijeme pokrenulo i dva
kapitalna informativna projekta: Satelitski obraèun (TSA) turistièke
potrošnje sa WTTC i Analiza poslovanja hotelijerstva Crne Gore
po USALI sistemu sa Fakultetom za turizam i hotelijerstvo Bar i
Horwath Consultingom Zagreb. Oba projekta predstavljaju
primjenu internacionalnih standarda u oblasti analitièkog
informisanja, te omoguæavaju internacionalnu komparaciju po
validnim parametrima, što je jedan od neophodnih uslova za
efikasno makro i mikroekonomsko upravljanje turistièkim
razvojem. Analiza poslovanja po USALI sistemu ima i znaèajnu
edukativnu misiju za hotelski menadžment Crne Gore.
Udio turizma u crnogorskoj nacionalnoj industrijiShare of Tourism in Montenegrin National Economy
Hotelski kapaciteti po kategorijamaHotel Capacities by Category
% uèešæa u agregatu
Bruto društveni proizvodBruto društveni proizvod generisan turizmom
Izvoz roba i uslugaZaposlenost
Zaposlenost generisana turizmom,direktno i indirektno
1990
7,0%22,0%35,0%9,2%
17,1%
2006
9,5%15,7%41,5%10,0%
16,8%
2016
15,0%22,8%53,6%16,7%
24,4%
% of share in aggregate
Gross National Product (GNP)GNP from TourismExport of Goods and ServicesEmploymentEmployment in Tourism,directly and indirectly
Izvor: „Crna Gora - uticaj putovanja i turizma na zaposlenost i privredu“, WTTC, 2006. i Statistièki godišnjak Crne Gore 1991.Source: „Montenegro - Influence of Travel and Tourism on Employment and Economy“, WTTC, 2006 and 1991 Montenegrin Statistical Yearbook
KategorijaL / 5*A / 4*B / 3*C / 2*D / 1*
Ukupno
Broj hotelaNo. of Hotels
1989
1125533
74
Broj sobaNo. of Rooms
1989
1181.9848.027
103128
10.360
Broj krevetaNo. of Beds
1989
2544.317
17.363219352
22.505
Broj hotelaNo. of Hotels
2006
235709832
237
Broj sobaNo. of Rooms
2006
371.4574.4976.5341.609
14.134
Broj krevetaNo. of Beds
2006
803.214
11.95616.8793.627
35.756
CategoryL / 5*A / 4*B / 3*C / 2*D / 1*Total
Napomena: U 1989. su za kategorije hotela korišæene slovne oznake.Note: In 1989 hotel categories were marked with letters.Izvor / Source: MONSTAT
noæenjaovernights
1989
2.875.3523.226.8439.945.200
%1989
28,9%32,5%
100,0%
noæenjaovernights
2006
1.892.1082.164.8655.840.257
%2006
32,4%37,1%
100,0%
JulyAugustYearly *
JulAvgust
Godišnje *
* Godišnja noæenja 2006. predstavljaju kumulativ prvih 10 mjeseci.* 2006 overnights are cumulated for first 10 months only.Izvor / Source: MONSTAT
Broj krevetaNo. of Beds
I-XII 1989
127.3181.7892.805
131.912
Broj noæenjaOvernightsI-XII 1989
9.513.600273.200158.400
9.945.200
Broj krevetaNo. of Beds
I-X 2006
125.5113.2592.223
130.993
Broj noæenjaOvernights
I-X 2006
5.626.928149.91463.415
5.840.257
PrimorjeSredišnji dioPlaninski dio
Crna Gora
Seaside AreaCentral AreaMountain AreaMontenegro
Izvor / Source: MONSTAT
33.375 42.327
98.53788.666
0
50.000
100.000
150.000
1989 2006
komplementarni / other accommodation capacities
osnovni / hotels and similar properties 6.915.500 3.686.120
3.029.700
2.154.137
0
2.000.000
4.000.000
6.000.000
8.000.000
10.000.000
I-XII 1989 I-X 2006
broj noæenjanumber of overnights
domaæi / domestic
inostrani / foreign
Izvor: Dr Rade Ratkoviæ i dr Miljan Radoviæ „Turistièka studija“, Prostorni Plan Crne Gore - sektorske studije, Podgorica, 2005. i MONSTATSource: Rade Ratkoviæ, PhD and Miljan Radoviæ, PhD „Tourism Study“, The Physical Plan of the Republic of Montenegro - Sector Studies, Podgorica, 2005 and MONSTAT
Smještajni kapaciteti (kreveti) Crne Gore 1989. i 2006.1989 and 2006 Montenegrin Accommodation Capacities (Beds)
Turistièki promet (noæenja) u Crnoj Gori 1989. i 2006.1989 and 2006 Tourist Overnights in Montenegro
broj krevetanumber of beds
76Fakultet za turizam,hotelijerstvo i trgovinuBar
Poslovanje hotelijerstva u Crnoj Gori 2006 Horwath Hotel Industry Survey Montenegro 2006
This hotel survey in Montenegro has been carried out on the basis of standard methodology of "Horwath Hotel Industry Survey".
The research instrument used for this survey was the questionnaire, which was basically defined in Horwath International. This 21-item questionnaire includes information on physical condition of the hotel properties, structure of facilities, technological equipment, employment, market and financial business results.
The field research was conducted in the period between May and December 2006. The data collected refer to the 2005 financial year and budgeted results for 2006.
The survey sample includes 38 hotels with 5,080 hotel rooms, which represent 38% of the 2005 registered hotel capacities in Montenegro. The results of this survey do not strive to represent the statistical average of business results of Montenegrin hotel industry, but indicate the currently achieved level of business performances and provide the basis for monitoring of development trends of Montenegrin hotel industry.
Results are presented according to the size, category, price level and geographical location of the hotel (Seaside area, Central area, Mountain area of Montenegro). All figures are based on simple arithmetic averages.
The financial results are shown in accordance with the "Uniform System of Accounts for Lodging Industry" by hotel departments, and are given in Euro. An explanation of the terms used is given at the end of the publication.
Istraživanje poslovanja hotelijerstva Crne Gore sprovedeno je po standardnoj metodologiji istraživanja "Horwath Hotel Industry Survey".
Instrument istraživanja je upitnik, èije su osnove definisane u Horwath Internationalu. Upitnik se sastoji od 21 pitanja te obuhvata podatke o fizièkom stanju objekata i strukturi sadržaja, njihovoj tehnološkoj opremljenosti, zaposlenosti te tržišnim i finansijskim rezultatima poslovanja.
Terenski dio istraživanja sproveden je u periodu od maja do decembra 2006. godine, a prikupljeni se podaci odnose na 2005. poslovnu godinu i planirane rezultate za 2006. godinu.
Uzorak obuhvata 38 hotela u Crnoj Gori, odnosno ukljuèuje 5.080 hotelskih soba, što predstavlja 38% od registrovanih hotelskih kapaciteta Crne Gore u 2005. godini. Rezultati ovog istraživanja ne pretenduju predstavljati statistièki prosjek poslovanja hotelijerstva Crne Gore, veæ ukazuju na trenutno dostignuti nivo poslovnog rezutata i obezbijeðuju bazu za buduæe praæenje trendova razvoja crnogorskog hotelijerstva.
Rezultati se prezentuju s obzirom na razlièitu velièinu hotelskog objekta, kategoriju, nivo cijena i regionalnu pripadnost hotela (Primorje, Središnji dio i Planinski dio Crne Gore). Svi rezultati predstavljaju jednostavne aritmetièke sredine.
Finansijski su rezultati poslovanja prikazani u skladu sa jedinstvenim izvještajnim sistemom specijalizovanim za smještajnu industriju, pod nazivom "Uniform System of Accounts for Lodging Industry". Rezultati se iskazuju po hotelskim sektorima, i to u Eurima. Objašnjenje korišæenih naziva dato je na kraju publikacije.
Methodology Metodologija
Rezime i pregled kljuènih rezultataExecutive Summary and Highlights
Montenegro - the Wild beauty - is one of the young, newly discovered tourism destinations on the international tourism market, which is at the growth stage of its life cycle. Montenegro is entering a phase of serious tourism and hotel products creation, as well as its shaping of tourism supply within the whole value chain.
The performance results of the hotel industry in Montenegro completely reflect this market position of the country as a tourism destination.The results show significant growth compared to last year. In 2005, Montenegrin hotel industry generated 8 thousand Euros of net operating revenue per room (without the value added tax), whilst it is planned to achieve a high growth rate for 2006 (revenue per room of 11.4 tousand Euros). Such business performance results are still achieved in high seasonality conditions and with concentration of hotel demand in the summer months respectively, which is confirmed by the annual room occupancy rate of 37%. The average hotel operating period is 9.6 months. Additionally, the average net room rate (without the added value tax) in 2005 was 27.6 Euros, which shows there is considerable space for the price growth in the years to come, especially considering Montenegrin hotel industry is at the stage of intensive investments. Overall, Montenegrin hotel industry is mostly based on the allotment and group businesses, whilst the individual guests represent only 18.3% of total nights in hotels, whether they stayed in Montenegrin hotels for leisure or business purposes.
The results of the survey are based on the sample structure which mainly consists of three star hotels. The average age of hotels in Montenegro is 23 years, with the average 3 year period from last renovation
Crna Gora - divlja ljepota - je na internacionalnom turistièkom tržištu jedna od mladih, tek otkrivenih turistièkih destinacija, koja se nalazi u uzlaznoj fazi svog životnog ciklusa. Crna Gora tek ulazi u fazu ozbiljne izgradnje turistièkih i hotelskih proizvoda, te oblikovanja turistièke ponude u cjelokupnom lancu vrijednosti.
Rezultati poslovanja hotelske industrije Crne Gore u potpunosti odražavaju ovakav tržišni položaj zemlje kao turistièke destinacije. Rezultati pokazuju znatan rast u odnosu na prethodnu godinu. Crnogorsko hotelijerstvo je u 2005. godini ostvarilo 8 hiljada Eura neto poslovnog prihoda po sobi (bez poreza na dodatu vrijednost), dok je za 2006. godinu planirana visoka stopa rasta prihoda (èak 11,4 hiljade Eura prihoda po sobi). Ovakvi se poslovni rezultati još uvijek ostvaruju u uslovima visoke sezonalnosti, odnosno koncentracije hotelske tražnje u ljetnim mjesecima, o èemu svjedoèi godišnja stopa zauzetosti hotelskih soba od 37% . Prosjeèna dužina perioda poslovanja hotela kroz godinu je 9,6 mjeseci. Takoðe, realizovana neto cijena sobe (bez poreza na dodatu vrijednost) u 2005. godini od 27,6 Eura pokazuje da postoji znatan prostor za rast cijena u godinama koje dolaze, buduæi da se crnogorsko hotelijerstvo nalazi u fazi intenzivnog investiranja. Naime, posmatrano u cjelini, crnogorsko se hotelijerstvo pretežno bazira na alotmanskom i grupnom biznisu, dok individualni gosti, bez obzira da li u crnogorskim hotelima borave zbog odmora ili zbog poslovnih razloga, predstavljaju tek 18,3% ukupno ostvarenih noæenja u hotelima.
Rezultati istraživanja baziraju se na strukturi uzorka u kojem prevladavaju hoteli sa 3 hotelske zvjezdice. Prosjeèna starost hotela u Crnoj Gori je 23 godine, sa prosjeènim periodom od tri godine od poslijednjeg obnavljanja.
Market Position and Key Figures of Montenegrin Hotel Industry
Tržišni položaj i kljuèni rezultati hotelske industrije Crne Gore
Struktura uzorkaSample Structure
Hoteli s 3* /3* Hotels42,1%
Hoteli s 2* /2* Hotels18,4%
Hoteli s 4* /4* Hotels39,5%
98Fakultet za turizam,hotelijerstvo i trgovinuBar
Poslovanje hotelijerstva u Crnoj Gori 2006 Horwath Hotel Industry Survey Montenegro 2006
This hotel survey in Montenegro has been carried out on the basis of standard methodology of "Horwath Hotel Industry Survey".
The research instrument used for this survey was the questionnaire, which was basically defined in Horwath International. This 21-item questionnaire includes information on physical condition of the hotel properties, structure of facilities, technological equipment, employment, market and financial business results.
The field research was conducted in the period between May and December 2006. The data collected refer to the 2005 financial year and budgeted results for 2006.
The survey sample includes 38 hotels with 5,080 hotel rooms, which represent 38% of the 2005 registered hotel capacities in Montenegro. The results of this survey do not strive to represent the statistical average of business results of Montenegrin hotel industry, but indicate the currently achieved level of business performances and provide the basis for monitoring of development trends of Montenegrin hotel industry.
Results are presented according to the size, category, price level and geographical location of the hotel (Seaside area, Central area, Mountain area of Montenegro). All figures are based on simple arithmetic averages.
The financial results are shown in accordance with the "Uniform System of Accounts for Lodging Industry" by hotel departments, and are given in Euro. An explanation of the terms used is given at the end of the publication.
Istraživanje poslovanja hotelijerstva Crne Gore sprovedeno je po standardnoj metodologiji istraživanja "Horwath Hotel Industry Survey".
Instrument istraživanja je upitnik, èije su osnove definisane u Horwath Internationalu. Upitnik se sastoji od 21 pitanja te obuhvata podatke o fizièkom stanju objekata i strukturi sadržaja, njihovoj tehnološkoj opremljenosti, zaposlenosti te tržišnim i finansijskim rezultatima poslovanja.
Terenski dio istraživanja sproveden je u periodu od maja do decembra 2006. godine, a prikupljeni se podaci odnose na 2005. poslovnu godinu i planirane rezultate za 2006. godinu.
Uzorak obuhvata 38 hotela u Crnoj Gori, odnosno ukljuèuje 5.080 hotelskih soba, što predstavlja 38% od registrovanih hotelskih kapaciteta Crne Gore u 2005. godini. Rezultati ovog istraživanja ne pretenduju predstavljati statistièki prosjek poslovanja hotelijerstva Crne Gore, veæ ukazuju na trenutno dostignuti nivo poslovnog rezutata i obezbijeðuju bazu za buduæe praæenje trendova razvoja crnogorskog hotelijerstva.
Rezultati se prezentuju s obzirom na razlièitu velièinu hotelskog objekta, kategoriju, nivo cijena i regionalnu pripadnost hotela (Primorje, Središnji dio i Planinski dio Crne Gore). Svi rezultati predstavljaju jednostavne aritmetièke sredine.
Finansijski su rezultati poslovanja prikazani u skladu sa jedinstvenim izvještajnim sistemom specijalizovanim za smještajnu industriju, pod nazivom "Uniform System of Accounts for Lodging Industry". Rezultati se iskazuju po hotelskim sektorima, i to u Eurima. Objašnjenje korišæenih naziva dato je na kraju publikacije.
Methodology Metodologija
Rezime i pregled kljuènih rezultataExecutive Summary and Highlights
Montenegro - the Wild beauty - is one of the young, newly discovered tourism destinations on the international tourism market, which is at the growth stage of its life cycle. Montenegro is entering a phase of serious tourism and hotel products creation, as well as its shaping of tourism supply within the whole value chain.
The performance results of the hotel industry in Montenegro completely reflect this market position of the country as a tourism destination.The results show significant growth compared to last year. In 2005, Montenegrin hotel industry generated 8 thousand Euros of net operating revenue per room (without the value added tax), whilst it is planned to achieve a high growth rate for 2006 (revenue per room of 11.4 tousand Euros). Such business performance results are still achieved in high seasonality conditions and with concentration of hotel demand in the summer months respectively, which is confirmed by the annual room occupancy rate of 37%. The average hotel operating period is 9.6 months. Additionally, the average net room rate (without the added value tax) in 2005 was 27.6 Euros, which shows there is considerable space for the price growth in the years to come, especially considering Montenegrin hotel industry is at the stage of intensive investments. Overall, Montenegrin hotel industry is mostly based on the allotment and group businesses, whilst the individual guests represent only 18.3% of total nights in hotels, whether they stayed in Montenegrin hotels for leisure or business purposes.
The results of the survey are based on the sample structure which mainly consists of three star hotels. The average age of hotels in Montenegro is 23 years, with the average 3 year period from last renovation
Crna Gora - divlja ljepota - je na internacionalnom turistièkom tržištu jedna od mladih, tek otkrivenih turistièkih destinacija, koja se nalazi u uzlaznoj fazi svog životnog ciklusa. Crna Gora tek ulazi u fazu ozbiljne izgradnje turistièkih i hotelskih proizvoda, te oblikovanja turistièke ponude u cjelokupnom lancu vrijednosti.
Rezultati poslovanja hotelske industrije Crne Gore u potpunosti odražavaju ovakav tržišni položaj zemlje kao turistièke destinacije. Rezultati pokazuju znatan rast u odnosu na prethodnu godinu. Crnogorsko hotelijerstvo je u 2005. godini ostvarilo 8 hiljada Eura neto poslovnog prihoda po sobi (bez poreza na dodatu vrijednost), dok je za 2006. godinu planirana visoka stopa rasta prihoda (èak 11,4 hiljade Eura prihoda po sobi). Ovakvi se poslovni rezultati još uvijek ostvaruju u uslovima visoke sezonalnosti, odnosno koncentracije hotelske tražnje u ljetnim mjesecima, o èemu svjedoèi godišnja stopa zauzetosti hotelskih soba od 37% . Prosjeèna dužina perioda poslovanja hotela kroz godinu je 9,6 mjeseci. Takoðe, realizovana neto cijena sobe (bez poreza na dodatu vrijednost) u 2005. godini od 27,6 Eura pokazuje da postoji znatan prostor za rast cijena u godinama koje dolaze, buduæi da se crnogorsko hotelijerstvo nalazi u fazi intenzivnog investiranja. Naime, posmatrano u cjelini, crnogorsko se hotelijerstvo pretežno bazira na alotmanskom i grupnom biznisu, dok individualni gosti, bez obzira da li u crnogorskim hotelima borave zbog odmora ili zbog poslovnih razloga, predstavljaju tek 18,3% ukupno ostvarenih noæenja u hotelima.
Rezultati istraživanja baziraju se na strukturi uzorka u kojem prevladavaju hoteli sa 3 hotelske zvjezdice. Prosjeèna starost hotela u Crnoj Gori je 23 godine, sa prosjeènim periodom od tri godine od poslijednjeg obnavljanja.
Market Position and Key Figures of Montenegrin Hotel Industry
Tržišni položaj i kljuèni rezultati hotelske industrije Crne Gore
Struktura uzorkaSample Structure
Hoteli s 3* /3* Hotels42,1%
Hoteli s 2* /2* Hotels18,4%
Hoteli s 4* /4* Hotels39,5%
98Fakultet za turizam,hotelijerstvo i trgovinuBar
Poslovanje hotelijerstva u Crnoj Gori 2006 Horwath Hotel Industry Survey Montenegro 2006
37% of surveyed hotels in Montenegro will invest 348.5 thousand of Euros per property on average in 2006, and in 2007, 26% of hotels plans to invest 1.05 million of Euros per property on average. The amounts of average planned investments indicate this is the process of improvement of the existing market products, i.e. without a more radical market repositioning.
Surveyed hotels in Montenegro in average operate with losses, which amount to 1.9% of net operating revenue in 2005. However, it is worth mentioning that the plans for 2006 include the achievement of profit, which means that this year should, according to plans, conclude with 11.3% of profit compared to net operating revenue.
Main causes of business losses of hotels are, on the one hand relatively low revenue per room, while on the other hand, expenses include high share of gross payroll and related expenses, which totals to 34.5% of the net operating revenue. Notwithstanding the low monthly average gross payroll of 379 Euros per employee, there is a relatively high number of full-time employee per room, which in 2005 equalled to 0.6.
The structure of expenses also includes high food and beverage costs of sales, energy expenses and the administrative departments' expenses.
37% anketiranih hotela u Crnoj Gori æe investirati u 2006. godini i to prosjeèno 348,5 hiljada Eura po objektu, a u 2007. godini oko 26% hotela planira investirati prosjeèno 1,05 miliona Eura po objektu. S obzirom na visine planiranih prosjeènih investicionih iznosa, radi se o unapreðenju hotelskih proizvoda u okviru postojeæeg tržišnog pozicioniranja, tj. bez ulaska u radikalnije tržišno repozicioniranje.
Anketirani hoteli u Crnoj Gori u prosjeku posluju s gubitkom, koji u 2005. godini iznosi 1,9% ostvarenog neto poslovnog prihoda. Ipak, valja istaknuti da je za 2006. godinu planirano ostvarenje dobiti, te bi, prema planovima, ova godina trebala biti završena sa 11,3% dobiti u odnosu na ostvareni neto poslovni prihod.
Osnovni uzroci gubitaka iz poslovanja hotela nalaze se s jedne strane u relativno niskom nivou prihoda po sobi, ali s druge strane u troškovnoj strukturi se istièe trošak radne snage koji u bruto iznosu u 2005. godini iznosi èak 34,5% u odnosu na realizovani poslovni prihod. Uprkos skromnom prosjeènom bruto mjeseènom trošku rada od 379 Eura po zaposlenom, istièe se relativno visok broj prosjeèno zaposlenih po sobi, koji, prema satima rada, u 2005. iznosi 0,6.
U strukturi troškova takoðer se svojom visinom istièu direktni troškovi hrane i piæa, troškovi energije i troškovi administrativnih sektora.
Planned Investments Planirane investicije
Profit Level of the Hotel Industry Profitabilnost hotela
Profitabilnost hotela u Crnoj Gori po regijama 2005. i 2006.2005 and 2006 Montenegrin Hotels GOP Level by Region
The hotel resort product of Montenegro in the seaside region generates the highest occupancy, but also the lower room rate in comparison to the Central area of Montenegro. Tourism in this region is generally based on the allotment business, which has only started to shift towards the product diversification strategy, which will be the main lever of future growth of the hotel industry's operating indicators in this region.
On the other hand, the central region of Montenegro is mainly comprised by city hotels, which are mostly relying on the business guests' demand, and much less on the leisure tourism demand. This is the reason for the above-average level of room rates in relation to the average in the hotel industry of Montenegro. Nevertheless, the relatively low annual occupancy rates are achieved in this region, which mainly depend on demand of the business guests as the dominant segment.
The hotel industry in the mountain area of Montenegro is generally based on the ski and mountain tourism product, which is the main reason for the low occupancy of hotel capacities in this region of the country.
The profitability of hotels is not evident only in the central area of Montenegro, whilst the hotels in the seaside and the mountain area operate with positive business results on average.
Hotelski proizvod Crne Gore koji podrazumijeva odmor i koji je prisutan u Primorju, ostvaruje relativno najvišu zauzetost, ali isto tako relativno nižu cijenu u odnosu na središnji dio Crne Gore. U ovoj regiji se uglavnom radi o turizmu baziranom na alotmanskom biznisu, koji se tek okreæe strategiji diverzifikacije proizvoda, što æe biti osnovna poluga buduæeg rasta poslovnih pokazatelja hotelske industrije ove regije.
S druge strane, u središnjem dijelu Crne Gore pretežno se radi o gradskom hotelijerstvu, koje je veæim dijelom oslonjeno na tražnju poslovnih gostiju a manje na tražnju turista. Ovo je razlog ostvarivanja natprosjeènog nivoa hotelskih cijena u odnosu na prosjek hotelijerstva Crne Gore. Ipak, ovdje se ostvaruje relativno niska zauzetost na godišnjem nivou, koja uglavnom zavisi od nivoa potražnje poslovnih gostiju kao dominantnog segmenta.
Hotelijerstvo u planinskom dijelu Crne Gore uglavnom se bazira na proizvodu ski i planinskog turizma, što je i osnovni razlog niske zauzetosti hotelskih kapaciteta u ovom dijelu zemlje.
Profitabilnost hotela nije prisutna samo u središnjem dijelu Crne Gore, dok hoteli u primorskom i planinskom dijelu u prosjeku posluju s pozitivnim poslovnim rezultatom.
Results by Region Rezultati po regijama
1110
Prosjeèna cijena i godišnja zauzetost soba u hotelima Crne Gore po regijama 2005. i 2006.
2005 and 2006 Montenegrin Hotels Average Room Rate and Annual Room Occupancy by Region
Poslovni prihod hotela po raspoloživoj sobi u Crnoj Gori po regijama 2005. i 2006.
2005 and 2006 Montenegrin Hotels Operating Revenue per Available Room by Region
GOP po sobi /
GOP per room (Euro)
udio GOP-a u UP /
share of GOP in TR (%)
GOP po sobi 2005. / 2005 GOP per room
planirani GOP po sobi 2006. / 2006 budgeted GOP per room
udio GOP-a u UP 2005. / 2005 share of GOP in total operating revenue
udio GOP-a u planiranom UP 2006. / 2006 budgeted share of GOP in total operating revenue
1.373 367 1.0673.342 795 418 2.648
15,9%14,7%
25,6%
15,0%
23,1%
8,7%
-600
-400
-200
0
200
400
600
800
1.000
1.200
1.400
1.600
1.800
2.000
2.200
2.400
2.600
2.800
3.000
3.200
3.400
Primorje / Seaside Area
Središnji dio / Central Area
Planinski dio / Mountain Area
Crna Gora / Montenegro
-6%
-4%
-2%
0%
2%
4%
6%
8%
10%
12%
14%
16%
18%
20%
22%
24%
26%
28%
30%
32%
-346
13,2%
-4,3%27 32 2833 38 3319 18
38,4%
42,9%
40,8%
11,3%
22,2%
0
5
10
15
20
25
30
35
40
45
50
Primorje / Seaside Area
Središnji dio / Central Area
Planinski dio / Mountain Area
Crna Gora / Montenegro
0%
5%
10%
15%
20%
25%
30%
35%
40%
45%
50%
prosjeène cijene soba /average room rates (Euro)
zauzetost soba /room occupancy in %
cijena 2005. / 2005 rate
planirana cijena 2006. / 2006 budgeted rate
zauzetost soba 2005. / 2005 room occupancy
planirana zauzetost soba 2006. / 2006 budgeted room occupancy
36,8%
prihod po sobi /revenue per room (Euro)
8.6588.040
2.492
8.090
13.076
9.114
2.788
11.441
0
2.000
4.000
6.000
8.000
10.000
12.000
14.000
Primorje / Seaside Area
Središnji dio / Central Area
Planinski dio / Mountain Area
Crna Gora / Montenegro
poslovni prihod po raspoloživoj sobi 2005. / 2005 operatingrevenue per available room
planirani poslovni prihod po raspoloživoj sobi 2006. / 2006budgeted operating revenue per available room
Fakultet za turizam,hotelijerstvo i trgovinuBar
Poslovanje hotelijerstva u Crnoj Gori 2006 Horwath Hotel Industry Survey Montenegro 2006
20,5%12,6%
37% of surveyed hotels in Montenegro will invest 348.5 thousand of Euros per property on average in 2006, and in 2007, 26% of hotels plans to invest 1.05 million of Euros per property on average. The amounts of average planned investments indicate this is the process of improvement of the existing market products, i.e. without a more radical market repositioning.
Surveyed hotels in Montenegro in average operate with losses, which amount to 1.9% of net operating revenue in 2005. However, it is worth mentioning that the plans for 2006 include the achievement of profit, which means that this year should, according to plans, conclude with 11.3% of profit compared to net operating revenue.
Main causes of business losses of hotels are, on the one hand relatively low revenue per room, while on the other hand, expenses include high share of gross payroll and related expenses, which totals to 34.5% of the net operating revenue. Notwithstanding the low monthly average gross payroll of 379 Euros per employee, there is a relatively high number of full-time employee per room, which in 2005 equalled to 0.6.
The structure of expenses also includes high food and beverage costs of sales, energy expenses and the administrative departments' expenses.
37% anketiranih hotela u Crnoj Gori æe investirati u 2006. godini i to prosjeèno 348,5 hiljada Eura po objektu, a u 2007. godini oko 26% hotela planira investirati prosjeèno 1,05 miliona Eura po objektu. S obzirom na visine planiranih prosjeènih investicionih iznosa, radi se o unapreðenju hotelskih proizvoda u okviru postojeæeg tržišnog pozicioniranja, tj. bez ulaska u radikalnije tržišno repozicioniranje.
Anketirani hoteli u Crnoj Gori u prosjeku posluju s gubitkom, koji u 2005. godini iznosi 1,9% ostvarenog neto poslovnog prihoda. Ipak, valja istaknuti da je za 2006. godinu planirano ostvarenje dobiti, te bi, prema planovima, ova godina trebala biti završena sa 11,3% dobiti u odnosu na ostvareni neto poslovni prihod.
Osnovni uzroci gubitaka iz poslovanja hotela nalaze se s jedne strane u relativno niskom nivou prihoda po sobi, ali s druge strane u troškovnoj strukturi se istièe trošak radne snage koji u bruto iznosu u 2005. godini iznosi èak 34,5% u odnosu na realizovani poslovni prihod. Uprkos skromnom prosjeènom bruto mjeseènom trošku rada od 379 Eura po zaposlenom, istièe se relativno visok broj prosjeèno zaposlenih po sobi, koji, prema satima rada, u 2005. iznosi 0,6.
U strukturi troškova takoðer se svojom visinom istièu direktni troškovi hrane i piæa, troškovi energije i troškovi administrativnih sektora.
Planned Investments Planirane investicije
Profit Level of the Hotel Industry Profitabilnost hotela
Profitabilnost hotela u Crnoj Gori po regijama 2005. i 2006.2005 and 2006 Montenegrin Hotels GOP Level by Region
The hotel resort product of Montenegro in the seaside region generates the highest occupancy, but also the lower room rate in comparison to the Central area of Montenegro. Tourism in this region is generally based on the allotment business, which has only started to shift towards the product diversification strategy, which will be the main lever of future growth of the hotel industry's operating indicators in this region.
On the other hand, the central region of Montenegro is mainly comprised by city hotels, which are mostly relying on the business guests' demand, and much less on the leisure tourism demand. This is the reason for the above-average level of room rates in relation to the average in the hotel industry of Montenegro. Nevertheless, the relatively low annual occupancy rates are achieved in this region, which mainly depend on demand of the business guests as the dominant segment.
The hotel industry in the mountain area of Montenegro is generally based on the ski and mountain tourism product, which is the main reason for the low occupancy of hotel capacities in this region of the country.
The profitability of hotels is not evident only in the central area of Montenegro, whilst the hotels in the seaside and the mountain area operate with positive business results on average.
Hotelski proizvod Crne Gore koji podrazumijeva odmor i koji je prisutan u Primorju, ostvaruje relativno najvišu zauzetost, ali isto tako relativno nižu cijenu u odnosu na središnji dio Crne Gore. U ovoj regiji se uglavnom radi o turizmu baziranom na alotmanskom biznisu, koji se tek okreæe strategiji diverzifikacije proizvoda, što æe biti osnovna poluga buduæeg rasta poslovnih pokazatelja hotelske industrije ove regije.
S druge strane, u središnjem dijelu Crne Gore pretežno se radi o gradskom hotelijerstvu, koje je veæim dijelom oslonjeno na tražnju poslovnih gostiju a manje na tražnju turista. Ovo je razlog ostvarivanja natprosjeènog nivoa hotelskih cijena u odnosu na prosjek hotelijerstva Crne Gore. Ipak, ovdje se ostvaruje relativno niska zauzetost na godišnjem nivou, koja uglavnom zavisi od nivoa potražnje poslovnih gostiju kao dominantnog segmenta.
Hotelijerstvo u planinskom dijelu Crne Gore uglavnom se bazira na proizvodu ski i planinskog turizma, što je i osnovni razlog niske zauzetosti hotelskih kapaciteta u ovom dijelu zemlje.
Profitabilnost hotela nije prisutna samo u središnjem dijelu Crne Gore, dok hoteli u primorskom i planinskom dijelu u prosjeku posluju s pozitivnim poslovnim rezultatom.
Results by Region Rezultati po regijama
1110
Prosjeèna cijena i godišnja zauzetost soba u hotelima Crne Gore po regijama 2005. i 2006.
2005 and 2006 Montenegrin Hotels Average Room Rate and Annual Room Occupancy by Region
Poslovni prihod hotela po raspoloživoj sobi u Crnoj Gori po regijama 2005. i 2006.
2005 and 2006 Montenegrin Hotels Operating Revenue per Available Room by Region
GOP po sobi /
GOP per room (Euro)
udio GOP-a u UP /
share of GOP in TR (%)
GOP po sobi 2005. / 2005 GOP per room
planirani GOP po sobi 2006. / 2006 budgeted GOP per room
udio GOP-a u UP 2005. / 2005 share of GOP in total operating revenue
udio GOP-a u planiranom UP 2006. / 2006 budgeted share of GOP in total operating revenue
1.373 367 1.0673.342 795 418 2.648
15,9%14,7%
25,6%
15,0%
23,1%
8,7%
-600
-400
-200
0
200
400
600
800
1.000
1.200
1.400
1.600
1.800
2.000
2.200
2.400
2.600
2.800
3.000
3.200
3.400
Primorje / Seaside Area
Središnji dio / Central Area
Planinski dio / Mountain Area
Crna Gora / Montenegro
-6%
-4%
-2%
0%
2%
4%
6%
8%
10%
12%
14%
16%
18%
20%
22%
24%
26%
28%
30%
32%
-346
13,2%
-4,3%27 32 2833 38 3319 18
38,4%
42,9%
40,8%
11,3%
22,2%
0
5
10
15
20
25
30
35
40
45
50
Primorje / Seaside Area
Središnji dio / Central Area
Planinski dio / Mountain Area
Crna Gora / Montenegro
0%
5%
10%
15%
20%
25%
30%
35%
40%
45%
50%
prosjeène cijene soba /average room rates (Euro)
zauzetost soba /room occupancy in %
cijena 2005. / 2005 rate
planirana cijena 2006. / 2006 budgeted rate
zauzetost soba 2005. / 2005 room occupancy
planirana zauzetost soba 2006. / 2006 budgeted room occupancy
36,8%
prihod po sobi /revenue per room (Euro)
8.6588.040
2.492
8.090
13.076
9.114
2.788
11.441
0
2.000
4.000
6.000
8.000
10.000
12.000
14.000
Primorje / Seaside Area
Središnji dio / Central Area
Planinski dio / Mountain Area
Crna Gora / Montenegro
poslovni prihod po raspoloživoj sobi 2005. / 2005 operatingrevenue per available room
planirani poslovni prihod po raspoloživoj sobi 2006. / 2006budgeted operating revenue per available room
Fakultet za turizam,hotelijerstvo i trgovinuBar
Poslovanje hotelijerstva u Crnoj Gori 2006 Horwath Hotel Industry Survey Montenegro 2006
20,5%12,6%
The results show the demand for higher category hotels is stronger than demand for economy and budget hotels. Considering that the average room rate logically follows the hotel's quality levels, four star hotels generate up to 2.5 times more revenue per room than three star hotels, which prevailed in the sample.
Market analysis by the category of hotels indicates foreign visitors are predominantly oriented to the higher category hotels.
The full-time equivalent number of employees is extremely high in four star hotels, which results in the high share of payroll expenses in the total revenue (34%) and the loss of 1% of realised revenue. Excluding the influence of high depreciation and amortization expense, the result of these hotels goes up to positive ratio of 10% of total revenue.
Rezultati pokazuju da u Crnoj Gori postoji viši nivo potražnje za hotelima više kategorije u odnosu na hotele srednjeg i nižeg kvalitativnog nivoa. S obzirom da visina prosjeèno ostvarene cijene logièno prati nivo kvalitete hotela, u hotelima sa 4 hotelske zvjezdice ostvaruje se èak 2,5 puta veæi prihod po sobi nego u hotelima sa 3 zvjezdice, koji su prevladavajuæi prema njihovoj prisutnosti u uzorku.
Analiza tržišta po kategorijama hotela ukazuje na pretežnu usmjerenost stranih gostiju na više kategorije hotela.
Istièe se izuzetno visok broj zaposlenih po sobi u hotelima sa 4 zvjezdice, što u hotelima ove kategorije rezultira visokim udiom troška rada u ukupnom prihodu (34%) te gubitkom koji iznosi 1% ostvarenih prihoda. Iskljuèivši uticaj amortizacije, rezultat ovih hotela raste ka pozitivnom uèešæu od 10% ukupnog prihoda.
Results by Category Rezultati po kategorijama hotela
Poslovni prihod hotela po raspoloživoj sobi u Crnoj Goripo kategorijama hotela 2005. i 2006.
2005 and 2006 Montenegrin Hotels Operating Revenueper Available Room by Hotel Category
Montenegrin Highlights by Region, Category, Property Size and Price Level
Market Mix
Nationality of Guests
Source of Advance Reservations
Employment per Hotel Departments
Hotel Facilities
Overnights Seasonality
Montenegrin Hotel Industry Financial Results (Ratio to Net Operating Revenues, in %)
Montenegrin Hotel Industry Financial Results (per Available Room, Euro)
Use of Technology Systems and Planned Investments
Kljuèni rezultati istraživanja po regijama, kategorijama, velièini objekta i visini cijena
Tržišni miks
Nacionalnost gostiju
Izvori unaprijed obavljenih rezervacija
Zaposleni po hotelskim sektorima
Sadržaji hotela
Sezonalnost noæenja
Finansijski rezultati poslovanja hotelijerstva Crne Gore (udio u poslovnom prihodu, u %)
Finansijski rezultati poslovanja hotelijerstva Crne Gore (po raspoloživoj sobi, Euro)
Korišæenje tehnoloških sistema i planirana ulaganja
1312
prihod po raspoloživoj sobi /revenue per available room (Euro)
12.287
5.5354.937
16.887
7.571 7.380
0
2.000
4.000
6.000
8.000
10.000
12.000
14.000
16.000
18.000
20.000
Hoteli s 4* / 4* Hotels Hoteli s 3* / 3* Hotels Hoteli s 2* / 2* Hotels
poslovni prihod po raspoloživoj sobi 2005. / 2005 operating revenue per available room
planirani poslovni prihod po raspoloživoj sobi 2006. / 2006 budgeted operating revenue per available room
Fakultet za turizam,hotelijerstvo i trgovinuBar
Poslovanje hotelijerstva u Crnoj Gori 2006 Horwath Hotel Industry Survey Montenegro 2006
The results show the demand for higher category hotels is stronger than demand for economy and budget hotels. Considering that the average room rate logically follows the hotel's quality levels, four star hotels generate up to 2.5 times more revenue per room than three star hotels, which prevailed in the sample.
Market analysis by the category of hotels indicates foreign visitors are predominantly oriented to the higher category hotels.
The full-time equivalent number of employees is extremely high in four star hotels, which results in the high share of payroll expenses in the total revenue (34%) and the loss of 1% of realised revenue. Excluding the influence of high depreciation and amortization expense, the result of these hotels goes up to positive ratio of 10% of total revenue.
Rezultati pokazuju da u Crnoj Gori postoji viši nivo potražnje za hotelima više kategorije u odnosu na hotele srednjeg i nižeg kvalitativnog nivoa. S obzirom da visina prosjeèno ostvarene cijene logièno prati nivo kvalitete hotela, u hotelima sa 4 hotelske zvjezdice ostvaruje se èak 2,5 puta veæi prihod po sobi nego u hotelima sa 3 zvjezdice, koji su prevladavajuæi prema njihovoj prisutnosti u uzorku.
Analiza tržišta po kategorijama hotela ukazuje na pretežnu usmjerenost stranih gostiju na više kategorije hotela.
Istièe se izuzetno visok broj zaposlenih po sobi u hotelima sa 4 zvjezdice, što u hotelima ove kategorije rezultira visokim udiom troška rada u ukupnom prihodu (34%) te gubitkom koji iznosi 1% ostvarenih prihoda. Iskljuèivši uticaj amortizacije, rezultat ovih hotela raste ka pozitivnom uèešæu od 10% ukupnog prihoda.
Results by Category Rezultati po kategorijama hotela
Poslovni prihod hotela po raspoloživoj sobi u Crnoj Goripo kategorijama hotela 2005. i 2006.
2005 and 2006 Montenegrin Hotels Operating Revenueper Available Room by Hotel Category
Montenegrin Highlights by Region, Category, Property Size and Price Level
Market Mix
Nationality of Guests
Source of Advance Reservations
Employment per Hotel Departments
Hotel Facilities
Overnights Seasonality
Montenegrin Hotel Industry Financial Results (Ratio to Net Operating Revenues, in %)
Montenegrin Hotel Industry Financial Results (per Available Room, Euro)
Use of Technology Systems and Planned Investments
Kljuèni rezultati istraživanja po regijama, kategorijama, velièini objekta i visini cijena
Tržišni miks
Nacionalnost gostiju
Izvori unaprijed obavljenih rezervacija
Zaposleni po hotelskim sektorima
Sadržaji hotela
Sezonalnost noæenja
Finansijski rezultati poslovanja hotelijerstva Crne Gore (udio u poslovnom prihodu, u %)
Finansijski rezultati poslovanja hotelijerstva Crne Gore (po raspoloživoj sobi, Euro)
Korišæenje tehnoloških sistema i planirana ulaganja
1312
prihod po raspoloživoj sobi /revenue per available room (Euro)
12.287
5.5354.937
16.887
7.571 7.380
0
2.000
4.000
6.000
8.000
10.000
12.000
14.000
16.000
18.000
20.000
Hoteli s 4* / 4* Hotels Hoteli s 3* / 3* Hotels Hoteli s 2* / 2* Hotels
poslovni prihod po raspoloživoj sobi 2005. / 2005 operating revenue per available room
planirani poslovni prihod po raspoloživoj sobi 2006. / 2006 budgeted operating revenue per available room
Fakultet za turizam,hotelijerstvo i trgovinuBar
Poslovanje hotelijerstva u Crnoj Gori 2006 Horwath Hotel Industry Survey Montenegro 2006
Primorje
Seaside Area2005
Crna Gora
Montenegro2005
Crna Gora
Montenegro2006 plan
Središnji dio
Central Area2005
Planinski dio
Mountain Area2005
Hoteli s 4*
4* Hotels2005
Hoteli s 3*
3* Hotels2005
Hoteli s 2*
2* Hotels2005
do 100 soba
under 100 rooms2005
100 - 200 soba
100 - 200 rooms2005
preko 200 soba
over 200 rooms2005
manje od 25 Eura
less than25 Euro
2005
25 - 60 Eura
25 - 60 Euro2005
višeod 60 Euramore than
60 Euro2005
Kljuèni rezultati istraživanja po regijama, kategorijama, velièini objekta i visini cijenaMontenegrin Highlights by Region, Category, Property Size and Price Level
1514
Prosjeèna velièina objekta (sobe)Prosjeèna godišnja zauzetost soba
Prosjeèna ostvarena cijena sobe (Euro)
Ukupni poslovni prihod po raspoloživoj sobi (Euro)
Prosjeèan broj zaposlenih po sobiMjeseèni troškovi rada po zaposlenom (Euro)
Ukupni prihod po zaposlenom (Euro)
Trošak rada (% od poslovnog prihoda)
Dobit prije fiksnih troškova (% od poslovnog prihoda)
Dobit prije amortizacije i oporezivanja(% od poslovnog prihoda)
Dobit prije oporezivanja / Gubitak (% od uk. prihoda)
Domaæi gostiStrani gosti
RusijaÈeška
NjemaèkaOstale strane zemlje
Poslovni gostiIndividualni odmorišni gosti
Alotmani i grupeOstali gosti
Prosjeèna starost hotela (u godinama)Period od posljednjeg obnavljanja
(godine)
Average Size of Property (rooms)Average Annual Room OccupancyAverage Room Rate (Euro)
Total Operating Revenue per Available Room (Euro)
Average No. of Employees per RoomMonthly Payroll Expenses per Employee (Euro)Total Operating Revenue per Employee (Euro)Payroll and Related Expenses (% of Operating Rev.)
Gross Operating Profit (% of Operating Revenue)Profit Before Depreciation, Amortization and Profit Tax (% of Operating Revenue)Profit Before Profit Tax / Loss (% of Total Rev.)
Domestic GuestsForeign Guests
RussiaCzech RepublicGermanyOther Foreign Countries
Business TravelersTourists/Leisure FITAllotments & GroupsOther guests
Average Age of Hotel (in years)Period from Last Renovation (years)
14140,8%32,88
11.441
0,57
527
20.170
27,2%
23,1%
17,8%
11,3%
34,0%66,0%
8,0%11,4%79,5%1,1%
13436,8%27,61
8.090
0,60
379
12.617
34,5%
13,2%
8,3%
-1,9%
36,6%63,4%
11,5%10,5%10,4%31,0%
7,8%10,5%80,1%1,5%
23,3
3,0
8622,2%32,11
8.040
0,70
303
9.615
32,8%
-4,3%
-9,2%
-17,4%
61,1%38,9%
2,0%0,3%1,9%
34,6%
78,4%0,9%
12,4%8,2%
22,0
0,2
1411,3%18,56
2.492
0,67
76
3.750
22,9%
14,7%
12,0%
5,1%
82,9%17,1%
0,4%0,0%3,8%
12,9%
34,5%54,0%10,1%1,5%
13,7
0,7
7648,2%44,36
12.287
1,08
525
17.043
33,4%
16,4%
10,6%
-1,0%
20,4%79,6%
20,8%0,8%
20,7%37,3%
13,3%16,4%68,4%1,9%
18,9
1,7
18435,8%19,34
5.535
0,49
257
8.996
35,6%
10,9%
7,4%
0,3%
45,4%54,6%
8,9%7,6%7,9%
30,3%
4,5%8,7%
85,8%1,0%
21,8
3,7
14326,6%25,18
4.937
0,40
364
11.994
37,3%
2,1%
-2,2%
-12,7%
32,0%68,0%
6,0%35,1%3,2%
23,8%
10,7%8,0%
78,7%2,6%
36,1
4,0
3233,5%27,02
7.196
0,68
300
10.221
32,2%
5,8%
2,6%
-6,5%
44,0%56,0%
10,6%0,3%
18,9%26,1%
29,2%19,7%44,0%7,2%
16,8
2,0
15832,5%41,89
12.178
0,79
519
15.951
38,4%
20,3%
13,9%
0,9%
32,8%67,2%
13,0%5,0%6,1%
43,1%
16,5%19,5%62,4%1,6%
33,6
2,6
35739,7%21,63
5.216
0,48
276
10.345
30,7%
18,1%
11,6%
5,6%
37,0%63,0%
10,9%14,5%10,9%26,8%
0,8%5,3%
93,2%0,6%
26,8
5,9
20035,8%17,82
3.971
0,43
275
9.614
36,2%
4,0%
-0,3%
-10,9%
38,2%61,8%
8,1%16,6%9,2%
27,9%
4,3%7,8%
86,2%1,7%
25,3
2,4
9238,0%33,71
8.045
0,67
328
11.841
34,5%
10,7%
7,5%
-1,8%
36,9%63,1%
15,8%1,8%
13,8%31,8%
12,9%11,7%74,0%1,5%
19,6
2,0
6739,2%75,56
19.195
1,74
655
19.705
33,5%
21,1%
13,8%
2,8%
24,6%75,4%
18,3%0,9%6,2%
49,9%
13,9%25,0%61,0%0,1%
28,2
7,0
Fakultet za turizam,hotelijerstvo i trgovinuBar
Poslovanje hotelijerstva u Crnoj Gori 2006 Horwath Hotel Industry Survey Montenegro 2006
15438,4%27,38
8.658
0,59
390
13.040
35,0%
15,9%
10,9%
0,2%
35,3%64,7%
12,0%11,0%10,9%30,9%
4,3%10,9%83,7%1,2%
24,5
3,7
Primorje
Seaside Area2005
Crna Gora
Montenegro2005
Crna Gora
Montenegro2006 plan
Središnji dio
Central Area2005
Planinski dio
Mountain Area2005
Hoteli s 4*
4* Hotels2005
Hoteli s 3*
3* Hotels2005
Hoteli s 2*
2* Hotels2005
do 100 soba
under 100 rooms2005
100 - 200 soba
100 - 200 rooms2005
preko 200 soba
over 200 rooms2005
manje od 25 Eura
less than25 Euro
2005
25 - 60 Eura
25 - 60 Euro2005
višeod 60 Euramore than
60 Euro2005
Kljuèni rezultati istraživanja po regijama, kategorijama, velièini objekta i visini cijenaMontenegrin Highlights by Region, Category, Property Size and Price Level
1514
Prosjeèna velièina objekta (sobe)Prosjeèna godišnja zauzetost soba
Prosjeèna ostvarena cijena sobe (Euro)
Ukupni poslovni prihod po raspoloživoj sobi (Euro)
Prosjeèan broj zaposlenih po sobiMjeseèni troškovi rada po zaposlenom (Euro)
Ukupni prihod po zaposlenom (Euro)
Trošak rada (% od poslovnog prihoda)
Dobit prije fiksnih troškova (% od poslovnog prihoda)
Dobit prije amortizacije i oporezivanja(% od poslovnog prihoda)
Dobit prije oporezivanja / Gubitak (% od uk. prihoda)
Domaæi gostiStrani gosti
RusijaÈeška
NjemaèkaOstale strane zemlje
Poslovni gostiIndividualni odmorišni gosti
Alotmani i grupeOstali gosti
Prosjeèna starost hotela (u godinama)Period od posljednjeg obnavljanja
(godine)
Average Size of Property (rooms)Average Annual Room OccupancyAverage Room Rate (Euro)
Total Operating Revenue per Available Room (Euro)
Average No. of Employees per RoomMonthly Payroll Expenses per Employee (Euro)Total Operating Revenue per Employee (Euro)Payroll and Related Expenses (% of Operating Rev.)
Gross Operating Profit (% of Operating Revenue)Profit Before Depreciation, Amortization and Profit Tax (% of Operating Revenue)Profit Before Profit Tax / Loss (% of Total Rev.)
Domestic GuestsForeign Guests
RussiaCzech RepublicGermanyOther Foreign Countries
Business TravelersTourists/Leisure FITAllotments & GroupsOther guests
Average Age of Hotel (in years)Period from Last Renovation (years)
14140,8%32,88
11.441
0,57
527
20.170
27,2%
23,1%
17,8%
11,3%
34,0%66,0%
8,0%11,4%79,5%1,1%
13436,8%27,61
8.090
0,60
379
12.617
34,5%
13,2%
8,3%
-1,9%
36,6%63,4%
11,5%10,5%10,4%31,0%
7,8%10,5%80,1%1,5%
23,3
3,0
8622,2%32,11
8.040
0,70
303
9.615
32,8%
-4,3%
-9,2%
-17,4%
61,1%38,9%
2,0%0,3%1,9%
34,6%
78,4%0,9%
12,4%8,2%
22,0
0,2
1411,3%18,56
2.492
0,67
76
3.750
22,9%
14,7%
12,0%
5,1%
82,9%17,1%
0,4%0,0%3,8%
12,9%
34,5%54,0%10,1%1,5%
13,7
0,7
7648,2%44,36
12.287
1,08
525
17.043
33,4%
16,4%
10,6%
-1,0%
20,4%79,6%
20,8%0,8%
20,7%37,3%
13,3%16,4%68,4%1,9%
18,9
1,7
18435,8%19,34
5.535
0,49
257
8.996
35,6%
10,9%
7,4%
0,3%
45,4%54,6%
8,9%7,6%7,9%
30,3%
4,5%8,7%
85,8%1,0%
21,8
3,7
14326,6%25,18
4.937
0,40
364
11.994
37,3%
2,1%
-2,2%
-12,7%
32,0%68,0%
6,0%35,1%3,2%
23,8%
10,7%8,0%
78,7%2,6%
36,1
4,0
3233,5%27,02
7.196
0,68
300
10.221
32,2%
5,8%
2,6%
-6,5%
44,0%56,0%
10,6%0,3%
18,9%26,1%
29,2%19,7%44,0%7,2%
16,8
2,0
15832,5%41,89
12.178
0,79
519
15.951
38,4%
20,3%
13,9%
0,9%
32,8%67,2%
13,0%5,0%6,1%
43,1%
16,5%19,5%62,4%1,6%
33,6
2,6
35739,7%21,63
5.216
0,48
276
10.345
30,7%
18,1%
11,6%
5,6%
37,0%63,0%
10,9%14,5%10,9%26,8%
0,8%5,3%
93,2%0,6%
26,8
5,9
20035,8%17,82
3.971
0,43
275
9.614
36,2%
4,0%
-0,3%
-10,9%
38,2%61,8%
8,1%16,6%9,2%
27,9%
4,3%7,8%
86,2%1,7%
25,3
2,4
9238,0%33,71
8.045
0,67
328
11.841
34,5%
10,7%
7,5%
-1,8%
36,9%63,1%
15,8%1,8%
13,8%31,8%
12,9%11,7%74,0%1,5%
19,6
2,0
6739,2%75,56
19.195
1,74
655
19.705
33,5%
21,1%
13,8%
2,8%
24,6%75,4%
18,3%0,9%6,2%
49,9%
13,9%25,0%61,0%0,1%
28,2
7,0
Fakultet za turizam,hotelijerstvo i trgovinuBar
Poslovanje hotelijerstva u Crnoj Gori 2006 Horwath Hotel Industry Survey Montenegro 2006
15438,4%27,38
8.658
0,59
390
13.040
35,0%
15,9%
10,9%
0,2%
35,3%64,7%
12,0%11,0%10,9%30,9%
4,3%10,9%83,7%1,2%
24,5
3,7
Nacionalnost gostiju Crne Gore 2004. - 2005. i planirana za 2006.(%)2004 - 2005 Actual and 2006 Budgeted Nationality of Guests in Montenegro (%)
Nacionalnost gostiju (u %)Nationality of Guests (in %)
Ostali / Other
Alotmani i grupe / Allotments & Groups
Individualni odmorišni gosti / Tourists - Leisure FIT
Poslovni gosti / Business Travelers
2004 2005 2006 plan
1,9%
74,7%
8,8%
14,5%
1,5% 1,1%
80,1% 79,5%
10,5% 11,4%
7,8% 8,0%
Tržišni miks Crne Gore 2004. - 2005. i planirani za 2006.(%)2004 - 2005 Actual and 2006 Budgeted Montenegrin Market Mix (%)
Tržišni miks (u %)Market Mix (in %)
Odmorišni alotmanskiOdmorišni individualni
Odmorišni grupniPoslovni grupni
Poslovni individualniOstali gosti
Ukupno
Leisure AllotmentsTourists / Leisure FITLeisure GroupsBusiness GroupsBusiness Individual TravelersOther GuestsTotal
2005
Crna Gora
Montenegro2006 plan
Crna Gora
Montenegro
Planinskidio
Mountain Area
2005
Središnji dio
Central Area
2005
PrimorjeSeaside
Area2005
Hoteli s 4*
4* Hotels2005
Hotelis 3*
3*Hotels2005
Hotelis 2*
2*Hotels2005 2005
Crna Gora
Montenegro
Planinskidio
Mountain Area
2005
Središnji dio
Central Area
2005
PrimorjeSeaside
Area2005
Hoteli s 4*
4* Hotels2005
Hotelis 3*
3*Hotels2005
Hotelis 2*
2*Hotels2005
2006 plan
Domaæi / Domestic
Strani / Foreign
47,4% 52,6%
36,6%
34,0%
63,4%
66,0%
2004
2005
1716
70,2%11,4%9,4%4,9%3,1%1,1%
100,0%
69,0%10,5%11,1%4,7%3,1%1,5%
100,0%
72,2%10,9%11,5%2,7%1,5%1,2%
100,0%
8,6%0,9%3,8%
44,4%34,0%8,2%
100,0%
0,0%54,0%10,1%19,6%14,8%1,5%
100,0%
58,6%16,4%9,8%6,5%6,8%1,9%
100,0%
71,3%8,7%
14,5%3,2%1,3%1,0%
100,0%
76,9%8,0%1,8%7,1%3,6%2,6%
100,0%
StraniDomaæi
Srbija i Crna GoraRusijaÈeška
NjemaèkaBosna i Hercegovina
SlovenijaSlovaèka
Velika Britanija i Sjeverna IrskaItalija
Ostale strane zemljeUkupno
ForeignDomestic
Serbia and MontenegroRussiaCzech RepublicGermanyBosnia and HerzegovinaSloveniaSlovakiaGreat Britain & Northern IrelandItalyOther Foreign CountriesTotal
63,4%36,6%
36,6%11,5%10,5%10,4%4,3%4,1%3,3%2,8%2,5%
14,0%100,0%
64,7%35,3%
35,3%12,0%11,0%10,9%4,3%4,2%3,5%2,8%2,5%
13,6%100,0%
38,9%61,1%
61,1%2,0%0,3%1,9%4,1%2,0%0,1%1,4%3,0%
24,0%100,0%
17,1%82,9%
82,9%0,4%0,0%3,8%0,1%3,0%0,0%0,1%2,6%7,2%
100,0%
79,6%20,4%
20,4%20,8%0,8%
20,7%1,5%1,8%0,1%8,1%7,8%
18,1%100,0%
54,6%45,4%
45,4%8,9%7,6%7,9%6,2%3,9%4,3%0,8%0,7%
14,4%100,0%
68,0%32,0%
32,0%6,0%
35,1%3,2%2,4%8,2%5,0%1,3%0,5%6,4%
100,0%
Fakultet za turizam,hotelijerstvo i trgovinuBar
Poslovanje hotelijerstva u Crnoj Gori 2006 Horwath Hotel Industry Survey Montenegro 2006
Nacionalnost gostiju Crne Gore 2004. - 2005. i planirana za 2006.(%)2004 - 2005 Actual and 2006 Budgeted Nationality of Guests in Montenegro (%)
Nacionalnost gostiju (u %)Nationality of Guests (in %)
Ostali / Other
Alotmani i grupe / Allotments & Groups
Individualni odmorišni gosti / Tourists - Leisure FIT
Poslovni gosti / Business Travelers
2004 2005 2006 plan
1,9%
74,7%
8,8%
14,5%
1,5% 1,1%
80,1% 79,5%
10,5% 11,4%
7,8% 8,0%
Tržišni miks Crne Gore 2004. - 2005. i planirani za 2006.(%)2004 - 2005 Actual and 2006 Budgeted Montenegrin Market Mix (%)
Tržišni miks (u %)Market Mix (in %)
Odmorišni alotmanskiOdmorišni individualni
Odmorišni grupniPoslovni grupni
Poslovni individualniOstali gosti
Ukupno
Leisure AllotmentsTourists / Leisure FITLeisure GroupsBusiness GroupsBusiness Individual TravelersOther GuestsTotal
2005
Crna Gora
Montenegro2006 plan
Crna Gora
Montenegro
Planinskidio
Mountain Area
2005
Središnji dio
Central Area
2005
PrimorjeSeaside
Area2005
Hoteli s 4*
4* Hotels2005
Hotelis 3*
3*Hotels2005
Hotelis 2*
2*Hotels2005 2005
Crna Gora
Montenegro
Planinskidio
Mountain Area
2005
Središnji dio
Central Area
2005
PrimorjeSeaside
Area2005
Hoteli s 4*
4* Hotels2005
Hotelis 3*
3*Hotels2005
Hotelis 2*
2*Hotels2005
2006 plan
Domaæi / Domestic
Strani / Foreign
47,4% 52,6%
36,6%
34,0%
63,4%
66,0%
2004
2005
1716
70,2%11,4%9,4%4,9%3,1%1,1%
100,0%
69,0%10,5%11,1%4,7%3,1%1,5%
100,0%
72,2%10,9%11,5%2,7%1,5%1,2%
100,0%
8,6%0,9%3,8%
44,4%34,0%8,2%
100,0%
0,0%54,0%10,1%19,6%14,8%1,5%
100,0%
58,6%16,4%9,8%6,5%6,8%1,9%
100,0%
71,3%8,7%
14,5%3,2%1,3%1,0%
100,0%
76,9%8,0%1,8%7,1%3,6%2,6%
100,0%
StraniDomaæi
Srbija i Crna GoraRusijaÈeška
NjemaèkaBosna i Hercegovina
SlovenijaSlovaèka
Velika Britanija i Sjeverna IrskaItalija
Ostale strane zemljeUkupno
ForeignDomestic
Serbia and MontenegroRussiaCzech RepublicGermanyBosnia and HerzegovinaSloveniaSlovakiaGreat Britain & Northern IrelandItalyOther Foreign CountriesTotal
63,4%36,6%
36,6%11,5%10,5%10,4%4,3%4,1%3,3%2,8%2,5%
14,0%100,0%
64,7%35,3%
35,3%12,0%11,0%10,9%4,3%4,2%3,5%2,8%2,5%
13,6%100,0%
38,9%61,1%
61,1%2,0%0,3%1,9%4,1%2,0%0,1%1,4%3,0%
24,0%100,0%
17,1%82,9%
82,9%0,4%0,0%3,8%0,1%3,0%0,0%0,1%2,6%7,2%
100,0%
79,6%20,4%
20,4%20,8%0,8%
20,7%1,5%1,8%0,1%8,1%7,8%
18,1%100,0%
54,6%45,4%
45,4%8,9%7,6%7,9%6,2%3,9%4,3%0,8%0,7%
14,4%100,0%
68,0%32,0%
32,0%6,0%
35,1%3,2%2,4%8,2%5,0%1,3%0,5%6,4%
100,0%
Fakultet za turizam,hotelijerstvo i trgovinuBar
Poslovanje hotelijerstva u Crnoj Gori 2006 Horwath Hotel Industry Survey Montenegro 2006
Zaposleni po hotelskim sektorima (u %)Employment per Hotel Departments (in %)
Izvori obavljenih rezervacija u hotelima Crne Gore 2005. (%)2005 Sources of Advance Reservations in Montenegrin Hotels (%)
Izvori unaprijed obavljenih rezervacija (u %)Sources of Advance Reservations (in %)
2005
Crna Gora
Montenegro
Planinskidio
Mountain Area
2005
Središnji dio
Central Area
2005
PrimorjeSeaside
Area2005
Hoteli s 4*
4* Hotels2005
Hotelis 3*
3*Hotels2005
Hotelis 2*
2*Hotels2005
Direktni zahtjevi od strane gostaTour operator
Putnièka agencijaVaša Web stranica
Vlastiti sistem rezervacijeNezavisni sistem rezervacije
Predstavnik hotelaOstale Internet straniceTransportno preduzeæe
Globalni sistem distribucije (GDS)Ukupno
Direct Inquiry (by guest)Tour OperatorTravel AgentOwn Web SiteOwn Reservation SystemIndependent Reservation SystemHotel RepresentativeOther Internet SiteTransportation CompanyGDSTotal
2005
Crna Gora
Montenegro
Planinskidio
Mountain Area
2005
Središnji dio
Central Area
2005
PrimorjeSeaside
Area2005
Hoteli s 4*
4* Hotels2005
Hotelis 3*
3*Hotels2005
Hotelis 2*
2*Hotels2005
Usluživanje i ostalo HiPKuhinja
DomaæinstvoAdministrativni i opšti sektor
RecepcijaSektor održavanja
Ostali operativni sektoriAnimacija
Marketing i prodajaUkupno
Service and Other F&BKitchenHousekeepingAdministration and GeneralFront OfficeProperty MaintenanceOther Operating DepartmentsAnimationMarketing and SalesTotal
Struktura i regionalna distribucija zaposlenih u hotelima Crne Gore 2005.2005 Montenegrin Hotel Staff Structure and Regional Distribution
Stalni / Permanent52,0%
Sezonci /Seasonal 48,0%
Središnji dio / Central Area9,8%
Planinski dio / Mountain Area0,9%
Primorje / Seaside Area89,3%
Putnièka agencija /Travel Agent18,4%
Direktni zahtjev /Direct Inquiry (by guest)34,1%
Vlastiti sistem rezervacije,predstavnik ili web stranica /Own Reservation System,Representative or Web Page15,0%Ostali izvori /
Other Sources3,7%
Tour operator /Tour Operator28,9%
1918
34,1%28,9%18,4%6,8%6,3%2,6%1,9%1,1%0,0%0,0%
100,0%
25,9%35,1%19,4%6,2%7,5%2,6%2,3%0,9%0,0%0,0%
100,0%
68,0%0,6%6,8%
14,0%3,0%4,0%0,6%3,0%0,0%0,0%
100,0%
58,8%13,3%26,7%1,2%0,0%0,0%0,0%0,0%0,0%0,0%
100,0%
33,9%23,6%16,0%14,1%4,7%2,7%2,9%2,2%0,0%0,0%
100,0%
33,3%30,8%19,6%3,0%7,4%3,6%1,6%0,6%0,1%0,0%
100,0%
36,1%35,7%20,7%0,0%7,1%0,0%0,3%0,0%0,0%0,0%
100,0%
23,3%19,6%19,3%12,4%9,2%6,9%6,9%1,3%1,2%
100,0%
22,7%19,4%19,4%12,1%8,9%7,4%7,6%1,4%1,2%
100,0%
29,0%21,7%17,3%14,5%11,2%3,1%1,0%0,0%2,1%
100,0%
20,7%20,7%31,0%13,8%13,8%0,0%0,0%0,0%0,0%
100,0%
25,2%19,3%15,9%11,6%9,8%5,9%9,4%1,7%1,3%
100,0%
21,7%19,1%21,2%14,4%8,7%6,8%5,6%1,2%1,4%
100,0%
22,9%22,5%22,9%7,3%9,0%
10,5%3,8%0,3%0,7%
100,0%
Fakultet za turizam,hotelijerstvo i trgovinuBar
Poslovanje hotelijerstva u Crnoj Gori 2006 Horwath Hotel Industry Survey Montenegro 2006
Zaposleni po hotelskim sektorima (u %)Employment per Hotel Departments (in %)
Izvori obavljenih rezervacija u hotelima Crne Gore 2005. (%)2005 Sources of Advance Reservations in Montenegrin Hotels (%)
Izvori unaprijed obavljenih rezervacija (u %)Sources of Advance Reservations (in %)
2005
Crna Gora
Montenegro
Planinskidio
Mountain Area
2005
Središnji dio
Central Area
2005
PrimorjeSeaside
Area2005
Hoteli s 4*
4* Hotels2005
Hotelis 3*
3*Hotels2005
Hotelis 2*
2*Hotels2005
Direktni zahtjevi od strane gostaTour operator
Putnièka agencijaVaša Web stranica
Vlastiti sistem rezervacijeNezavisni sistem rezervacije
Predstavnik hotelaOstale Internet straniceTransportno preduzeæe
Globalni sistem distribucije (GDS)Ukupno
Direct Inquiry (by guest)Tour OperatorTravel AgentOwn Web SiteOwn Reservation SystemIndependent Reservation SystemHotel RepresentativeOther Internet SiteTransportation CompanyGDSTotal
2005
Crna Gora
Montenegro
Planinskidio
Mountain Area
2005
Središnji dio
Central Area
2005
PrimorjeSeaside
Area2005
Hoteli s 4*
4* Hotels2005
Hotelis 3*
3*Hotels2005
Hotelis 2*
2*Hotels2005
Usluživanje i ostalo HiPKuhinja
DomaæinstvoAdministrativni i opšti sektor
RecepcijaSektor održavanja
Ostali operativni sektoriAnimacija
Marketing i prodajaUkupno
Service and Other F&BKitchenHousekeepingAdministration and GeneralFront OfficeProperty MaintenanceOther Operating DepartmentsAnimationMarketing and SalesTotal
Struktura i regionalna distribucija zaposlenih u hotelima Crne Gore 2005.2005 Montenegrin Hotel Staff Structure and Regional Distribution
Stalni / Permanent52,0%
Sezonci /Seasonal 48,0%
Središnji dio / Central Area9,8%
Planinski dio / Mountain Area0,9%
Primorje / Seaside Area89,3%
Putnièka agencija /Travel Agent18,4%
Direktni zahtjev /Direct Inquiry (by guest)34,1%
Vlastiti sistem rezervacije,predstavnik ili web stranica /Own Reservation System,Representative or Web Page15,0%Ostali izvori /
Other Sources3,7%
Tour operator /Tour Operator28,9%
1918
34,1%28,9%18,4%6,8%6,3%2,6%1,9%1,1%0,0%0,0%
100,0%
25,9%35,1%19,4%6,2%7,5%2,6%2,3%0,9%0,0%0,0%
100,0%
68,0%0,6%6,8%
14,0%3,0%4,0%0,6%3,0%0,0%0,0%
100,0%
58,8%13,3%26,7%1,2%0,0%0,0%0,0%0,0%0,0%0,0%
100,0%
33,9%23,6%16,0%14,1%4,7%2,7%2,9%2,2%0,0%0,0%
100,0%
33,3%30,8%19,6%3,0%7,4%3,6%1,6%0,6%0,1%0,0%
100,0%
36,1%35,7%20,7%0,0%7,1%0,0%0,3%0,0%0,0%0,0%
100,0%
23,3%19,6%19,3%12,4%9,2%6,9%6,9%1,3%1,2%
100,0%
22,7%19,4%19,4%12,1%8,9%7,4%7,6%1,4%1,2%
100,0%
29,0%21,7%17,3%14,5%11,2%3,1%1,0%0,0%2,1%
100,0%
20,7%20,7%31,0%13,8%13,8%0,0%0,0%0,0%0,0%
100,0%
25,2%19,3%15,9%11,6%9,8%5,9%9,4%1,7%1,3%
100,0%
21,7%19,1%21,2%14,4%8,7%6,8%5,6%1,2%1,4%
100,0%
22,9%22,5%22,9%7,3%9,0%
10,5%3,8%0,3%0,7%
100,0%
Fakultet za turizam,hotelijerstvo i trgovinuBar
Poslovanje hotelijerstva u Crnoj Gori 2006 Horwath Hotel Industry Survey Montenegro 2006
Profil hotelaHotel Profile
Prosjeèna kategorija (broj zvjezdica)Prosjeèni period poslovanja (broj mjeseci)
Najèešæa vrsta objekta
Prosjeèan broj smještajnih jedinicaOd toga, prosjeèan broj soba
Prosjeèan broj apartmanaProsjeèan broj ležaja
Prosjeèan fizièki broj zaposlenih na dan 31.07.
Prosjeèan broj zaposlenih prema satima rada
Prosjeèan broj restoranaProsjeèan broj stolica u restoranu
Prosjeèan broj barovaProsjeèan broj stolica u baru
Hoteli s ostalim sadržajima hrane i piæa (% u ukupnom)
Prosjeèan broj ostalih sadržaja hrane i piæaProsjeèan broj stolica u ost. sadrž. hrane i piæa
Hoteli s kongresnim i prostorima za sastanke (% u uk.)
Prosjeèan broj kongresnih i prostora za sastanke
Prosjeèna površina kongr. i 2
prostora za sast. (m)
Hoteli s bazenima (% u ukupnom)Prosjeèan broj unutrašnjih bazenaProsjeèan broj spoljašnjih bazena
Hoteli s fitness centrom (% u ukupnom)2Prosjeèna površina fitness centra (m)
Hoteli s wellness centrom (% u ukupnom)2
Prosjeèna površina wellness centra (m)
Hoteli s teniskim terenima (% u ukupnom)Prosjeèan broj nenatkrivenih tenis terena
Prosjeèna udaljenost hotela od plaže (m)Hoteli s plažom samo za
hotelske goste (% u ukup.)
Hoteli s casinom (% u ukupnom)2Prosjeèna površina casina (m)
Hoteli s parkingom (% u ukupnom)Hoteli s garažom (% u ukupnom)
Prosjeèan ukupan broj parking mjestaProsjeèan broj parking mjesta u garaži
2005
Crna Gora
Montenegro
Planinskidio
Mountain Area
2005
Središnji dio
Central Area
2005
PrimorjeSeaside
Area2005
Hoteli s 4*
4* Hotels2005
Hotelis 3*
3*Hotels2005
Hotelis 2*
2*Hotels2005
Average Category (stars)Average Operating Period (months)Most Common Hotel Type
Average Capacity (units)Out of Which, Average Number of RoomsAverage Number of SuitesAverage Number of Beds
Average Physical Number of Employees on 31st of JulyAverage Number of Employees per Working Hour
Average Number of RestaurantsAverage Number of Seats in RestaurantAverage Number of BarsAverage Number of Seats in BarHotels with Other F&B Outlets (% in total)Average Number of Other F&B OutletsAverage Number of Seats in Other F&B Outlet
Hotels with Congress & Meeting Facilities (% in total)Average Number of Congress and Meeting SpacesAverage Congress and Meeting Area (sq.m.)
Hotels with Swimming Pools (% in total)Average Number of Indoor PoolsAverage Number of Ooutdoor Pools
Hotels with Fitness Center (% in total)Average Fitness Center Area (sq.m.)
Hotels with Wellness Center (% in total)Average Wellness Center Area (sq.m.)
Hotels with Tennis Courts (% in total)Average Number of Outdoor Tennis Courts
Average Hotel Distance from Beach (m)Hotels with Beach Only for Hotel Guests (% of total)
Hotels with Casino (% in total)Average Casino Area (sq.m.)
Hotels with Parking (% in total)Hotels with Garage (% in total)Average Total Number of Parking LotsAverage Number of Parking Lots in Garage
2005
Crna Gora
Montenegro2006 plan
Crna Gora
Montenegro
Planinskidio
Mountain Area
2005
Središnji dio
Central Area
2005
PrimorjeSeaside
Area2005
Hoteli s 4*
4* Hotels2005
Hotelis 3*
3*Hotels2005
Hotelis 2*
2*Hotels2005
Sezonalnost noæenja (%)Overnights Seasonality (u %)
JanuarFebruar
MartAprilMajJuniJuli
AugustSeptembar
OktobarNovembarDecembar
Ukupno
JanuaryFebruaryMarchAprilMayJuneJulyAugustSeptemberOctoberNovemberDecemberTotal
Struktura ostvarenih noæenja 2004. - 2005. i planiranih za 2006. u hotelima Crne Gore po regijama (%)
2004 - 2005 Actual and 2006 Budgeted Overnights Structure in Montenegrin Hotels by Region (%)
95,8% 95,1% 95,5%
4,0% 4,7% 4,2%0,2% 0,3% 0,3%
0,0%
10,0%
20,0%
30,0%
40,0%
50,0%
60,0%
70,0%
80,0%
90,0%
100,0%
2004 2005 2006 plan
Planinski dio /Mountain Area
Središnji dio /Central Area
Primorje / Seaside Area
2120
39,6
odmorišni
leisure
13411518
310
79
81
1252
277
45%2
170
55%
2
133
22%11
16%31
13%86
9%4
93
29%
5%600
71%13%
7714
38,9
odmorišni
leisure
15413122
359
89
91
2280
279
47%2
167
53%
2
153
27%11
20%31
17%86
12%4
93
37%
7%600
73%13%
8413
312,0
poslovni
business
86815
183
57
60
2117
1100
60%1
200
80%
4
100
10%1-
0%-
0%-
0%-
-
-
0%-
80%20%
5820
412,0
odmorišni
leisure
14123
32
9
10
1781
17
0%-
-
33%
1
30
0%--
0%-
0%-
0%-
-
-
0%-
33%0%10
-
410,0
odmorišni
leisure
766511
157
77
82
1147
264
40%1
123
53%
2
111
23%12
20%37
27%105
13%2
115
33%
13%600
67%13%
5522
39,1
odmorišni
leisure
18415924
451
90
90
2318
282
38%4
184
50%
3
178
25%11
19%25
6%9
9%6
53
25%
0%-
81%19%
849
29,6
poslovni / kongresnibusiness / congress
14312320
315
54
57
1252
193
71%1
120
71%
1
103
14%11
0%-
0%-
0%-
141
29%
0%-
57%0%
113-
1,0%1,1%1,2%1,7%8,7%
16,0%22,2%22,9%17,0%5,6%1,5%1,2%
100,0%
1,0%1,1%1,3%2,0%6,6%
16,1%23,1%24,7%17,7%4,1%1,1%1,2%
100,0%
0,9%0,9%1,0%1,7%6,3%
16,3%23,8%25,4%18,1%3,9%0,8%0,9%
100,0%
4,3%4,9%8,0%9,1%
11,4%11,7%8,3%9,5%
10,1%7,2%7,5%8,0%
100,0%
10,7%9,9%2,4%1,8%3,7%4,2%
24,7%22,0%5,1%4,0%3,1%8,5%
100,0%
1,3%1,4%2,1%3,6%8,3%
14,9%18,2%20,9%16,9%7,3%2,5%2,5%
100,0%
1,0%1,1%0,8%1,5%6,5%
16,1%24,5%26,1%18,4%2,9%0,5%0,6%
100,0%
0,9%0,8%1,7%1,2%4,1%
17,7%25,8%25,7%16,4%3,0%1,0%1,6%
100,0%
Fakultet za turizam,hotelijerstvo i trgovinuBar
Poslovanje hotelijerstva u Crnoj Gori 2006 Horwath Hotel Industry Survey Montenegro 2006
Profil hotelaHotel Profile
Prosjeèna kategorija (broj zvjezdica)Prosjeèni period poslovanja (broj mjeseci)
Najèešæa vrsta objekta
Prosjeèan broj smještajnih jedinicaOd toga, prosjeèan broj soba
Prosjeèan broj apartmanaProsjeèan broj ležaja
Prosjeèan fizièki broj zaposlenih na dan 31.07.
Prosjeèan broj zaposlenih prema satima rada
Prosjeèan broj restoranaProsjeèan broj stolica u restoranu
Prosjeèan broj barovaProsjeèan broj stolica u baru
Hoteli s ostalim sadržajima hrane i piæa (% u ukupnom)
Prosjeèan broj ostalih sadržaja hrane i piæaProsjeèan broj stolica u ost. sadrž. hrane i piæa
Hoteli s kongresnim i prostorima za sastanke (% u uk.)
Prosjeèan broj kongresnih i prostora za sastanke
Prosjeèna površina kongr. i 2
prostora za sast. (m)
Hoteli s bazenima (% u ukupnom)Prosjeèan broj unutrašnjih bazenaProsjeèan broj spoljašnjih bazena
Hoteli s fitness centrom (% u ukupnom)2Prosjeèna površina fitness centra (m)
Hoteli s wellness centrom (% u ukupnom)2
Prosjeèna površina wellness centra (m)
Hoteli s teniskim terenima (% u ukupnom)Prosjeèan broj nenatkrivenih tenis terena
Prosjeèna udaljenost hotela od plaže (m)Hoteli s plažom samo za
hotelske goste (% u ukup.)
Hoteli s casinom (% u ukupnom)2Prosjeèna površina casina (m)
Hoteli s parkingom (% u ukupnom)Hoteli s garažom (% u ukupnom)
Prosjeèan ukupan broj parking mjestaProsjeèan broj parking mjesta u garaži
2005
Crna Gora
Montenegro
Planinskidio
Mountain Area
2005
Središnji dio
Central Area
2005
PrimorjeSeaside
Area2005
Hoteli s 4*
4* Hotels2005
Hotelis 3*
3*Hotels2005
Hotelis 2*
2*Hotels2005
Average Category (stars)Average Operating Period (months)Most Common Hotel Type
Average Capacity (units)Out of Which, Average Number of RoomsAverage Number of SuitesAverage Number of Beds
Average Physical Number of Employees on 31st of JulyAverage Number of Employees per Working Hour
Average Number of RestaurantsAverage Number of Seats in RestaurantAverage Number of BarsAverage Number of Seats in BarHotels with Other F&B Outlets (% in total)Average Number of Other F&B OutletsAverage Number of Seats in Other F&B Outlet
Hotels with Congress & Meeting Facilities (% in total)Average Number of Congress and Meeting SpacesAverage Congress and Meeting Area (sq.m.)
Hotels with Swimming Pools (% in total)Average Number of Indoor PoolsAverage Number of Ooutdoor Pools
Hotels with Fitness Center (% in total)Average Fitness Center Area (sq.m.)
Hotels with Wellness Center (% in total)Average Wellness Center Area (sq.m.)
Hotels with Tennis Courts (% in total)Average Number of Outdoor Tennis Courts
Average Hotel Distance from Beach (m)Hotels with Beach Only for Hotel Guests (% of total)
Hotels with Casino (% in total)Average Casino Area (sq.m.)
Hotels with Parking (% in total)Hotels with Garage (% in total)Average Total Number of Parking LotsAverage Number of Parking Lots in Garage
2005
Crna Gora
Montenegro2006 plan
Crna Gora
Montenegro
Planinskidio
Mountain Area
2005
Središnji dio
Central Area
2005
PrimorjeSeaside
Area2005
Hoteli s 4*
4* Hotels2005
Hotelis 3*
3*Hotels2005
Hotelis 2*
2*Hotels2005
Sezonalnost noæenja (%)Overnights Seasonality (u %)
JanuarFebruar
MartAprilMajJuniJuli
AugustSeptembar
OktobarNovembarDecembar
Ukupno
JanuaryFebruaryMarchAprilMayJuneJulyAugustSeptemberOctoberNovemberDecemberTotal
Struktura ostvarenih noæenja 2004. - 2005. i planiranih za 2006. u hotelima Crne Gore po regijama (%)
2004 - 2005 Actual and 2006 Budgeted Overnights Structure in Montenegrin Hotels by Region (%)
95,8% 95,1% 95,5%
4,0% 4,7% 4,2%0,2% 0,3% 0,3%
0,0%
10,0%
20,0%
30,0%
40,0%
50,0%
60,0%
70,0%
80,0%
90,0%
100,0%
2004 2005 2006 plan
Planinski dio /Mountain Area
Središnji dio /Central Area
Primorje / Seaside Area
2120
39,6
odmorišni
leisure
13411518
310
79
81
1252
277
45%2
170
55%
2
133
22%11
16%31
13%86
9%4
93
29%
5%600
71%13%
7714
38,9
odmorišni
leisure
15413122
359
89
91
2280
279
47%2
167
53%
2
153
27%11
20%31
17%86
12%4
93
37%
7%600
73%13%
8413
312,0
poslovni
business
86815
183
57
60
2117
1100
60%1
200
80%
4
100
10%1-
0%-
0%-
0%-
-
-
0%-
80%20%
5820
412,0
odmorišni
leisure
14123
32
9
10
1781
17
0%-
-
33%
1
30
0%--
0%-
0%-
0%-
-
-
0%-
33%0%10
-
410,0
odmorišni
leisure
766511
157
77
82
1147
264
40%1
123
53%
2
111
23%12
20%37
27%105
13%2
115
33%
13%600
67%13%
5522
39,1
odmorišni
leisure
18415924
451
90
90
2318
282
38%4
184
50%
3
178
25%11
19%25
6%9
9%6
53
25%
0%-
81%19%
849
29,6
poslovni / kongresnibusiness / congress
14312320
315
54
57
1252
193
71%1
120
71%
1
103
14%11
0%-
0%-
0%-
141
29%
0%-
57%0%
113-
1,0%1,1%1,2%1,7%8,7%
16,0%22,2%22,9%17,0%5,6%1,5%1,2%
100,0%
1,0%1,1%1,3%2,0%6,6%
16,1%23,1%24,7%17,7%4,1%1,1%1,2%
100,0%
0,9%0,9%1,0%1,7%6,3%
16,3%23,8%25,4%18,1%3,9%0,8%0,9%
100,0%
4,3%4,9%8,0%9,1%
11,4%11,7%8,3%9,5%
10,1%7,2%7,5%8,0%
100,0%
10,7%9,9%2,4%1,8%3,7%4,2%
24,7%22,0%5,1%4,0%3,1%8,5%
100,0%
1,3%1,4%2,1%3,6%8,3%
14,9%18,2%20,9%16,9%7,3%2,5%2,5%
100,0%
1,0%1,1%0,8%1,5%6,5%
16,1%24,5%26,1%18,4%2,9%0,5%0,6%
100,0%
0,9%0,8%1,7%1,2%4,1%
17,7%25,8%25,7%16,4%3,0%1,0%1,6%
100,0%
Fakultet za turizam,hotelijerstvo i trgovinuBar
Poslovanje hotelijerstva u Crnoj Gori 2006 Horwath Hotel Industry Survey Montenegro 2006
Finansijski rezultati poslovanja hotelijerstva Crne Gore (udio u poslovnom prihodu, u %)Montenegrin Hotel Industry Financial Results (Ratio to Net Operating Revenues, in %)
Prihodi smještajaOstali prihodi sektora smještaja
Ukupni prihod sektora smještajaPrihodi hrane
Prihodi piæaOstali prihodi sektora hrane i piæa
Ukupni prihod sektora hrane i piæaPrihodi trgovina
Prihodi casinaPrihodi sporta i rekreacije
Prihodi wellness / zdravstvenog centraPrihodi ostalih operativnih sektora
Prihodi od zakupaOstali prihodi
UKUPNI POSLOVNI PRIHODI DIREKTNI TROŠKOVI
SmještajHrana
PiæeOstalo sektor hrane i piæa
Ukupno sektor hrane i piæaTrgovine
Sport i rekreacijaWellness / Zdravstveni centar
Ostali operativni sektoriUKUPNI DIREKTNI TROŠKOVI
DIREKTNE PLATE I POVEZANI TROŠKOVISmještaj
Hrana i piæeTrgovine
CasinoSport i rekreacija
Wellness / Zdravstveni centarOstali operativni sektori
UKUPNE DIREKTNE PLATE I POV. TR.OSTALI SEKTORSKI TROŠKOVI
SmještajHrana i piæe
TrgovineCasino
Sport i rekreacijaWellness / Zdravstveni centar
Ostali operativni sektoriUKUPNI OSTALI SEKTORSKI TROŠKOVI
UKUPNI DOPRINOS OPERATIVNIH SEKTORA NERASPOREÐENE PLATE I POV. TR.
Administrativni i opšti sektorMarketing i prodaja
AnimacijaOdržavanje
UKUPNE NERASPOR. PLATE I POV. TR.NERASPOREÐENI IZDACI
Administrativni i opšti sektorMarketing i prodaja
AnimacijaOdržavanje
Energija objektaUKUPNI NERASPOREÐENI IZDACIUKUPNI TROŠKOVI PRIJE GOP-a
GOP - DOBIT PRIJE FIKSNIH TROŠKOVA FIKSNI TROŠKOVI
Menadžment nadoknadaTrošak zakupa i leasinga opreme
Nadoknade (komunalna i dr.) i doprinosiPremije osiguranja
AmortizacijaKamate
Ostali fiksni troškoviUKUPNI FIKSNI TROŠKOVI
FINANSIJSKI I IZVANREDNI PRIHODIFINANS. (osim kamata) I IZVANR. RASH.
UKUPNI PRIHODIUKUPNI TROŠKOVI
BRUTO DOBIT / GUBITAK
Rooms RevenuesOther Rooms RevenuesTotal Rooms Department RevenuesFood RevenuesBeverage RevenuesOther F&B RevenuesTotal F&B Department RevenuesShops RevenuesCasino RevenuesSport and Recreation RevenuesWellness / Health Center RevenuesOther Operating Departments RevenuesRental RevenuesOther Operating RevenuesTOTAL NET OPERATING REVENUESCOSTS OF SALESRoomsFoodBeverageOther F&BTotal F&B DepartmentShopsSport and RecreationWellness / Health CenterOther Operating DepartmentsTOTAL COSTS OF SALESDIRECT PAYROLL AND RELATED EXP.RoomsF&BShopsCasinoSport and RecreationWellness / Health CenterOther Operating DepartmentsTOTAL DIRECT PAYROLL AND REL. EXP.OTHER DEPARTMENTAL EXPENSESRoomsF&BShopsCasinoSport and RecreationWellness / Health CenterOther Operating DepartmentsTOTAL OTHER DEPARTMENTAL EXP.TOTAL DEPARTMENTAL CONTRIBUTIONUNDISTRIBUTED PAYROLL AND REL. EXP.Administration and GeneralMarketing and SalesAnimationMaintenanceTOTAL UNDISTR. PAYROLL AND REL. EXP.UNDISTRIBUTED OTHER EXPENSESAdministration and GeneralMarketing and SalesAnimationMaintenanceEnergyTOTAL UNDISTRIBUTED OTHER EXP.TOTAL EXPENSES BEFORE GOPGOP - GROSS OPERATING PROFITFIXED CHARGESManagement FeesRent and Leasing ExpensesTaxes and FeesInsurance PremiumsDepreciation and AmortizationInterest ExpensesOther Fixed ChargesTOTAL FIXED CHARGESFINANCIAL AND EXTRAORDINARY REV.FINANC. (excl. interests) AND EXTR. EXP.TOTAL REVENUESTOTAL EXPENSESPROFIT BEFORE PROFIT TAX / LOSS
Primorje
Seaside Area2005
Crna Gora
Montenegro2005
Crna Gora
Montenegro2006 plan
Središnji dio
Central Area2005
Planinski dio
Mountain Area2005
Hoteli s 4*
4* Hotels2005
Hoteli s 3*
3* Hotels2005
Hoteli s 2*
2* Hotels2005
do 100 soba
under 100 rooms2005
100 - 200 soba
100 - 200 rooms2005
preko 200 soba
over 200 rooms2005
manje od 25 Eura
less than25 Euro
2005
25 - 60 Eura
25 - 60 Euro2005
višeod 60 Euramore than
60 Euro2005
2322
47,6%1,2%
48,8%23,3%12,7%0,6%
36,5%0,2%8,9%0,1%0,4%0,4%0,4%4,3%
100,0%
13,2%53,7%36,8%84,2%48,3%63,5%14,0%0,4%
-24,5%
44,9%1,3%
46,3%23,9%12,4%0,9%
37,2%0,4%9,0%0,5%0,4%0,1%0,9%5,3%
100,0%
15,7%56,9%37,5%78,0%50,9%92,6%4,4%
11,3%-
26,9%
45,5%0,9%
46,4%22,9%11,0%0,7%
34,7%0,4%
10,6%0,5%0,5%0,1%1,0%5,7%
100,0%
12,8%55,5%30,9%
108,2%48,8%93,5%4,4%
10,8%184,1%23,5%
43,1%4,2%
47,3%29,9%17,3%1,9%
49,1%0,4%0,0%0,0%0,0%0,0%0,3%3,0%
100,0%
30,5%64,7%64,2%1,9%
62,1%87,2%
---
45,7%
34,3%0,0%
34,3%26,6%34,7%0,0%
61,2%0,0%0,0%0,0%0,0%0,0%0,0%4,5%
100,0%
38,3%49,6%38,7%
-43,4%
----
43,1%
46,8%1,2%
47,9%18,8%11,5%1,3%
31,6%0,3%
15,0%0,6%0,7%0,2%0,2%3,6%
100,0%
18,5%60,3%40,6%81,3%54,0%
119,8%3,5%
10,8%172,4%26,6%
40,9%1,1%
42,0%31,3%16,1%0,3%
47,7%0,6%0,0%0,1%0,0%0,0%2,2%7,3%
100,0%
13,8%49,0%30,9%32,5%42,8%69,6%18,5%
--
27,2%
45,4%2,9%
48,4%32,2%7,8%0,0%
40,0%0,2%0,0%0,4%0,0%0,0%1,2%9,8%
100,0%
4,9%65,9%48,2%
-62,7%84,2%0,0%
--
27,6%
46,0%1,5%
47,4%26,5%17,4%1,0%
44,8%0,0%0,0%0,0%0,0%0,0%0,5%7,2%
100,0%
22,3%56,4%43,0%90,4%52,0%84,2%
325,7%--
34,2%
37,5%1,3%
38,8%20,8%9,0%1,0%
30,7%0,5%
22,7%1,0%1,0%0,3%0,5%4,5%
100,0%
7,7%54,8%25,5%59,9%46,4%
111,9%0,0%
11,3%-
18,4%
63,1%0,8%
63,9%24,1%5,5%0,3%
29,8%0,9%0,0%0,4%0,0%0,0%3,5%1,4%
100,0%
12,9%63,7%35,5%
113,0%58,9%62,8%13,2%
--
26,5%
51,5%0,9%
52,5%29,7%9,6%2,2%
41,5%1,0%0,0%0,3%0,0%0,0%1,3%3,5%
100,0%
17,7%55,8%37,7%6,0%
48,9%71,2%29,5%
--
31,5%
47,5%2,5%
50,0%25,9%14,8%0,7%
41,4%0,3%0,0%0,1%0,0%0,0%1,2%7,0%
100,0%
13,3%53,2%31,9%
174,6%47,5%76,9%0,0%0,0%
-26,6%
38,4%0,3%
38,7%18,5%11,3%0,3%
30,2%0,1%
24,0%1,0%1,0%0,3%0,3%4,5%
100,0%
17,6%63,6%45,6%
125,6%57,5%
278,3%0,0%
11,2%56,4%24,7%
21,9%25,1%13,3%38,2%93,9%1,3%
-23,8%
5,4%9,7%2,8%
11,4%20,2%0,7%
-8,1%
43,6%
26,6%36,0%17,8%32,9%17,9%33,5%
-29,5%
8,4%10,8%4,8%5,1%6,7%
39,5%-
9,2%34,4%
27,1%37,4%16,1%32,9%17,9%33,5%
-29,8%
8,5%11,1%4,8%5,1%6,7%
39,5%-
9,3%37,4%
21,2%35,4%28,4%
----
28,7%
7,7%10,8%5,2%
----
9,8%15,8%
44,5%10,9%
-----
21,9%
5,0%3,5%
-----
3,9%31,2%
26,5%33,1%19,5%32,9%13,5%33,5%
-28,6%
8,3%7,6%2,7%5,1%6,7%
39,5%-
7,9%36,9%
28,4%37,0%18,5%
-84,3%
--
30,9%
8,0%12,8%7,2%
-14,1%
--
10,9%30,9%
22,9%45,3%0,0%
-0,0%
--
30,1%
9,3%17,9%0,0%
-0,0%
--
12,0%30,2%
25,1%33,4%0,0%
-0,0%
--
26,9%
11,4%14,9%0,0%
-0,0%
--
12,7%26,3%
31,4%41,3%21,7%32,9%12,8%33,5%
-33,8%
6,1%6,1%3,3%5,1%6,4%
39,5%-
6,3%41,5%
21,8%33,8%14,6%
-60,3%
--
25,7%
4,6%3,6%8,0%
-10,1%
--
5,9%41,8%
30,4%27,4%16,5%
-44,4%
--
29,7%
14,0%4,6%6,5%
-5,9%
--
10,0%28,8%
22,9%45,4%24,8%
-189,0%89,3%
-30,7%
7,4%15,8%3,5%
-63,3%39,8%
-11,5%31,2%
29,1%28,2%0,0%
32,9%0,0%
31,4%0,0%
28,0%
5,5%7,7%0,0%5,1%2,6%
39,5%38,7%6,2%
41,1%
2,3%0,4%0,1%0,6%3,4%
4,1%1,6%0,7%2,7%7,9%
17,1%76,9%23,1%
3,3%0,4%0,2%1,2%5,0%
2,6%1,6%0,5%2,8%8,7%
16,2%86,8%13,2%
3,4%0,4%0,2%1,3%5,3%
2,9%1,8%0,6%3,1%7,9%
16,3%84,1%15,9%
2,9%0,3%0,0%0,9%4,1%
0,8%0,2%0,0%1,4%
13,5%16,0%
104,3%-4,3%
1,0%0,0%0,0%0,0%1,0%
0,7%0,0%0,0%2,3%
12,5%15,5%85,3%14,7%
3,2%0,5%0,2%0,8%4,8%
2,8%2,2%0,8%2,0%8,0%
15,7%83,6%16,4%
3,4%0,1%0,1%1,0%4,7%
2,0%0,7%0,1%4,1%8,5%
15,4%89,1%10,9%
3,4%0,0%0,0%3,7%7,1%
2,9%0,6%0,0%4,4%
13,1%20,9%97,9%2,1%
4,2%0,1%0,0%1,0%5,3%
1,6%0,2%0,0%2,8%
10,5%15,2%94,2%5,8%
2,5%0,8%0,3%1,0%4,6%
3,7%3,2%1,3%1,6%6,8%
16,6%79,7%20,3%
2,4%0,1%0,1%2,4%5,0%
2,6%1,4%0,2%6,4%8,1%
18,7%81,9%18,1%
5,1%0,1%0,1%1,2%6,5%
3,3%0,7%0,1%3,5%
10,7%18,3%96,0%4,0%
2,6%0,0%0,0%1,1%3,8%
1,9%0,5%0,0%3,6%
10,8%16,8%89,3%10,7%
3,1%0,9%0,3%1,3%5,6%
2,9%3,2%1,3%1,7%5,4%
14,5%78,9%21,1%
1,5%0,1%1,0%0,5%6,5%0,7%1,8%
12,1%0,3%0,0%
100,3%89,0%11,3%
1,5%0,1%1,4%0,7%
10,2%1,3%0,5%
15,7%1,1%0,6%
101,1%103,1%
-1,9%
1,8%0,0%1,4%0,6%
10,6%1,5%0,3%
16,2%1,3%0,7%
101,3%101,1%
0,2%
0,0%0,9%1,4%1,1%8,2%0,0%1,8%
13,3%0,2%0,0%
100,2%117,6%-17,4%
0,0%0,0%1,5%0,1%6,9%0,0%0,0%8,5%0,0%1,1%
100,0%94,9%5,1%
2,5%0,2%0,8%0,6%
11,6%1,3%0,9%
17,9%1,0%0,5%
101,0%102,0%
-1,0%
0,0%0,0%2,1%0,6%7,1%1,5%0,0%
11,3%1,0%0,2%
101,0%100,7%
0,3%
0,0%0,0%2,5%1,2%
10,5%0,7%0,0%
14,9%2,3%2,2%
102,3%115,0%-12,7%
0,0%0,3%1,6%0,5%9,1%0,4%1,0%
13,0%0,7%0,1%
100,7%107,3%
-6,5%
3,8%0,0%0,8%0,7%
13,0%1,9%0,0%
20,1%1,5%0,8%
101,5%100,6%
0,9%
0,0%0,0%2,1%1,0%5,9%2,4%0,5%
12,0%1,6%2,0%
101,6%95,9%5,6%
0,0%0,0%1,7%1,1%
10,6%1,8%0,0%
15,3%0,7%0,2%
100,7%111,5%-10,9%
0,0%0,1%1,9%0,6%9,3%0,4%0,7%
12,9%1,3%0,8%
101,3%103,1%
-1,8%
4,0%0,3%0,5%0,5%
11,0%1,9%0,6%
18,9%1,3%0,7%
101,3%98,5%2,8%
Fakultet za turizam,hotelijerstvo i trgovinuBar
Poslovanje hotelijerstva u Crnoj Gori 2006 Horwath Hotel Industry Survey Montenegro 2006
Finansijski rezultati poslovanja hotelijerstva Crne Gore (udio u poslovnom prihodu, u %)Montenegrin Hotel Industry Financial Results (Ratio to Net Operating Revenues, in %)
Prihodi smještajaOstali prihodi sektora smještaja
Ukupni prihod sektora smještajaPrihodi hrane
Prihodi piæaOstali prihodi sektora hrane i piæa
Ukupni prihod sektora hrane i piæaPrihodi trgovina
Prihodi casinaPrihodi sporta i rekreacije
Prihodi wellness / zdravstvenog centraPrihodi ostalih operativnih sektora
Prihodi od zakupaOstali prihodi
UKUPNI POSLOVNI PRIHODI DIREKTNI TROŠKOVI
SmještajHrana
PiæeOstalo sektor hrane i piæa
Ukupno sektor hrane i piæaTrgovine
Sport i rekreacijaWellness / Zdravstveni centar
Ostali operativni sektoriUKUPNI DIREKTNI TROŠKOVI
DIREKTNE PLATE I POVEZANI TROŠKOVISmještaj
Hrana i piæeTrgovine
CasinoSport i rekreacija
Wellness / Zdravstveni centarOstali operativni sektori
UKUPNE DIREKTNE PLATE I POV. TR.OSTALI SEKTORSKI TROŠKOVI
SmještajHrana i piæe
TrgovineCasino
Sport i rekreacijaWellness / Zdravstveni centar
Ostali operativni sektoriUKUPNI OSTALI SEKTORSKI TROŠKOVI
UKUPNI DOPRINOS OPERATIVNIH SEKTORA NERASPOREÐENE PLATE I POV. TR.
Administrativni i opšti sektorMarketing i prodaja
AnimacijaOdržavanje
UKUPNE NERASPOR. PLATE I POV. TR.NERASPOREÐENI IZDACI
Administrativni i opšti sektorMarketing i prodaja
AnimacijaOdržavanje
Energija objektaUKUPNI NERASPOREÐENI IZDACIUKUPNI TROŠKOVI PRIJE GOP-a
GOP - DOBIT PRIJE FIKSNIH TROŠKOVA FIKSNI TROŠKOVI
Menadžment nadoknadaTrošak zakupa i leasinga opreme
Nadoknade (komunalna i dr.) i doprinosiPremije osiguranja
AmortizacijaKamate
Ostali fiksni troškoviUKUPNI FIKSNI TROŠKOVI
FINANSIJSKI I IZVANREDNI PRIHODIFINANS. (osim kamata) I IZVANR. RASH.
UKUPNI PRIHODIUKUPNI TROŠKOVI
BRUTO DOBIT / GUBITAK
Rooms RevenuesOther Rooms RevenuesTotal Rooms Department RevenuesFood RevenuesBeverage RevenuesOther F&B RevenuesTotal F&B Department RevenuesShops RevenuesCasino RevenuesSport and Recreation RevenuesWellness / Health Center RevenuesOther Operating Departments RevenuesRental RevenuesOther Operating RevenuesTOTAL NET OPERATING REVENUESCOSTS OF SALESRoomsFoodBeverageOther F&BTotal F&B DepartmentShopsSport and RecreationWellness / Health CenterOther Operating DepartmentsTOTAL COSTS OF SALESDIRECT PAYROLL AND RELATED EXP.RoomsF&BShopsCasinoSport and RecreationWellness / Health CenterOther Operating DepartmentsTOTAL DIRECT PAYROLL AND REL. EXP.OTHER DEPARTMENTAL EXPENSESRoomsF&BShopsCasinoSport and RecreationWellness / Health CenterOther Operating DepartmentsTOTAL OTHER DEPARTMENTAL EXP.TOTAL DEPARTMENTAL CONTRIBUTIONUNDISTRIBUTED PAYROLL AND REL. EXP.Administration and GeneralMarketing and SalesAnimationMaintenanceTOTAL UNDISTR. PAYROLL AND REL. EXP.UNDISTRIBUTED OTHER EXPENSESAdministration and GeneralMarketing and SalesAnimationMaintenanceEnergyTOTAL UNDISTRIBUTED OTHER EXP.TOTAL EXPENSES BEFORE GOPGOP - GROSS OPERATING PROFITFIXED CHARGESManagement FeesRent and Leasing ExpensesTaxes and FeesInsurance PremiumsDepreciation and AmortizationInterest ExpensesOther Fixed ChargesTOTAL FIXED CHARGESFINANCIAL AND EXTRAORDINARY REV.FINANC. (excl. interests) AND EXTR. EXP.TOTAL REVENUESTOTAL EXPENSESPROFIT BEFORE PROFIT TAX / LOSS
Primorje
Seaside Area2005
Crna Gora
Montenegro2005
Crna Gora
Montenegro2006 plan
Središnji dio
Central Area2005
Planinski dio
Mountain Area2005
Hoteli s 4*
4* Hotels2005
Hoteli s 3*
3* Hotels2005
Hoteli s 2*
2* Hotels2005
do 100 soba
under 100 rooms2005
100 - 200 soba
100 - 200 rooms2005
preko 200 soba
over 200 rooms2005
manje od 25 Eura
less than25 Euro
2005
25 - 60 Eura
25 - 60 Euro2005
višeod 60 Euramore than
60 Euro2005
2322
47,6%1,2%
48,8%23,3%12,7%0,6%
36,5%0,2%8,9%0,1%0,4%0,4%0,4%4,3%
100,0%
13,2%53,7%36,8%84,2%48,3%63,5%14,0%0,4%
-24,5%
44,9%1,3%
46,3%23,9%12,4%0,9%
37,2%0,4%9,0%0,5%0,4%0,1%0,9%5,3%
100,0%
15,7%56,9%37,5%78,0%50,9%92,6%4,4%
11,3%-
26,9%
45,5%0,9%
46,4%22,9%11,0%0,7%
34,7%0,4%
10,6%0,5%0,5%0,1%1,0%5,7%
100,0%
12,8%55,5%30,9%
108,2%48,8%93,5%4,4%
10,8%184,1%23,5%
43,1%4,2%
47,3%29,9%17,3%1,9%
49,1%0,4%0,0%0,0%0,0%0,0%0,3%3,0%
100,0%
30,5%64,7%64,2%1,9%
62,1%87,2%
---
45,7%
34,3%0,0%
34,3%26,6%34,7%0,0%
61,2%0,0%0,0%0,0%0,0%0,0%0,0%4,5%
100,0%
38,3%49,6%38,7%
-43,4%
----
43,1%
46,8%1,2%
47,9%18,8%11,5%1,3%
31,6%0,3%
15,0%0,6%0,7%0,2%0,2%3,6%
100,0%
18,5%60,3%40,6%81,3%54,0%
119,8%3,5%
10,8%172,4%26,6%
40,9%1,1%
42,0%31,3%16,1%0,3%
47,7%0,6%0,0%0,1%0,0%0,0%2,2%7,3%
100,0%
13,8%49,0%30,9%32,5%42,8%69,6%18,5%
--
27,2%
45,4%2,9%
48,4%32,2%7,8%0,0%
40,0%0,2%0,0%0,4%0,0%0,0%1,2%9,8%
100,0%
4,9%65,9%48,2%
-62,7%84,2%0,0%
--
27,6%
46,0%1,5%
47,4%26,5%17,4%1,0%
44,8%0,0%0,0%0,0%0,0%0,0%0,5%7,2%
100,0%
22,3%56,4%43,0%90,4%52,0%84,2%
325,7%--
34,2%
37,5%1,3%
38,8%20,8%9,0%1,0%
30,7%0,5%
22,7%1,0%1,0%0,3%0,5%4,5%
100,0%
7,7%54,8%25,5%59,9%46,4%
111,9%0,0%
11,3%-
18,4%
63,1%0,8%
63,9%24,1%5,5%0,3%
29,8%0,9%0,0%0,4%0,0%0,0%3,5%1,4%
100,0%
12,9%63,7%35,5%
113,0%58,9%62,8%13,2%
--
26,5%
51,5%0,9%
52,5%29,7%9,6%2,2%
41,5%1,0%0,0%0,3%0,0%0,0%1,3%3,5%
100,0%
17,7%55,8%37,7%6,0%
48,9%71,2%29,5%
--
31,5%
47,5%2,5%
50,0%25,9%14,8%0,7%
41,4%0,3%0,0%0,1%0,0%0,0%1,2%7,0%
100,0%
13,3%53,2%31,9%
174,6%47,5%76,9%0,0%0,0%
-26,6%
38,4%0,3%
38,7%18,5%11,3%0,3%
30,2%0,1%
24,0%1,0%1,0%0,3%0,3%4,5%
100,0%
17,6%63,6%45,6%
125,6%57,5%
278,3%0,0%
11,2%56,4%24,7%
21,9%25,1%13,3%38,2%93,9%1,3%
-23,8%
5,4%9,7%2,8%
11,4%20,2%0,7%
-8,1%
43,6%
26,6%36,0%17,8%32,9%17,9%33,5%
-29,5%
8,4%10,8%4,8%5,1%6,7%
39,5%-
9,2%34,4%
27,1%37,4%16,1%32,9%17,9%33,5%
-29,8%
8,5%11,1%4,8%5,1%6,7%
39,5%-
9,3%37,4%
21,2%35,4%28,4%
----
28,7%
7,7%10,8%5,2%
----
9,8%15,8%
44,5%10,9%
-----
21,9%
5,0%3,5%
-----
3,9%31,2%
26,5%33,1%19,5%32,9%13,5%33,5%
-28,6%
8,3%7,6%2,7%5,1%6,7%
39,5%-
7,9%36,9%
28,4%37,0%18,5%
-84,3%
--
30,9%
8,0%12,8%7,2%
-14,1%
--
10,9%30,9%
22,9%45,3%0,0%
-0,0%
--
30,1%
9,3%17,9%0,0%
-0,0%
--
12,0%30,2%
25,1%33,4%0,0%
-0,0%
--
26,9%
11,4%14,9%0,0%
-0,0%
--
12,7%26,3%
31,4%41,3%21,7%32,9%12,8%33,5%
-33,8%
6,1%6,1%3,3%5,1%6,4%
39,5%-
6,3%41,5%
21,8%33,8%14,6%
-60,3%
--
25,7%
4,6%3,6%8,0%
-10,1%
--
5,9%41,8%
30,4%27,4%16,5%
-44,4%
--
29,7%
14,0%4,6%6,5%
-5,9%
--
10,0%28,8%
22,9%45,4%24,8%
-189,0%89,3%
-30,7%
7,4%15,8%3,5%
-63,3%39,8%
-11,5%31,2%
29,1%28,2%0,0%
32,9%0,0%
31,4%0,0%
28,0%
5,5%7,7%0,0%5,1%2,6%
39,5%38,7%6,2%
41,1%
2,3%0,4%0,1%0,6%3,4%
4,1%1,6%0,7%2,7%7,9%
17,1%76,9%23,1%
3,3%0,4%0,2%1,2%5,0%
2,6%1,6%0,5%2,8%8,7%
16,2%86,8%13,2%
3,4%0,4%0,2%1,3%5,3%
2,9%1,8%0,6%3,1%7,9%
16,3%84,1%15,9%
2,9%0,3%0,0%0,9%4,1%
0,8%0,2%0,0%1,4%
13,5%16,0%
104,3%-4,3%
1,0%0,0%0,0%0,0%1,0%
0,7%0,0%0,0%2,3%
12,5%15,5%85,3%14,7%
3,2%0,5%0,2%0,8%4,8%
2,8%2,2%0,8%2,0%8,0%
15,7%83,6%16,4%
3,4%0,1%0,1%1,0%4,7%
2,0%0,7%0,1%4,1%8,5%
15,4%89,1%10,9%
3,4%0,0%0,0%3,7%7,1%
2,9%0,6%0,0%4,4%
13,1%20,9%97,9%2,1%
4,2%0,1%0,0%1,0%5,3%
1,6%0,2%0,0%2,8%
10,5%15,2%94,2%5,8%
2,5%0,8%0,3%1,0%4,6%
3,7%3,2%1,3%1,6%6,8%
16,6%79,7%20,3%
2,4%0,1%0,1%2,4%5,0%
2,6%1,4%0,2%6,4%8,1%
18,7%81,9%18,1%
5,1%0,1%0,1%1,2%6,5%
3,3%0,7%0,1%3,5%
10,7%18,3%96,0%4,0%
2,6%0,0%0,0%1,1%3,8%
1,9%0,5%0,0%3,6%
10,8%16,8%89,3%10,7%
3,1%0,9%0,3%1,3%5,6%
2,9%3,2%1,3%1,7%5,4%
14,5%78,9%21,1%
1,5%0,1%1,0%0,5%6,5%0,7%1,8%
12,1%0,3%0,0%
100,3%89,0%11,3%
1,5%0,1%1,4%0,7%
10,2%1,3%0,5%
15,7%1,1%0,6%
101,1%103,1%
-1,9%
1,8%0,0%1,4%0,6%
10,6%1,5%0,3%
16,2%1,3%0,7%
101,3%101,1%
0,2%
0,0%0,9%1,4%1,1%8,2%0,0%1,8%
13,3%0,2%0,0%
100,2%117,6%-17,4%
0,0%0,0%1,5%0,1%6,9%0,0%0,0%8,5%0,0%1,1%
100,0%94,9%5,1%
2,5%0,2%0,8%0,6%
11,6%1,3%0,9%
17,9%1,0%0,5%
101,0%102,0%
-1,0%
0,0%0,0%2,1%0,6%7,1%1,5%0,0%
11,3%1,0%0,2%
101,0%100,7%
0,3%
0,0%0,0%2,5%1,2%
10,5%0,7%0,0%
14,9%2,3%2,2%
102,3%115,0%-12,7%
0,0%0,3%1,6%0,5%9,1%0,4%1,0%
13,0%0,7%0,1%
100,7%107,3%
-6,5%
3,8%0,0%0,8%0,7%
13,0%1,9%0,0%
20,1%1,5%0,8%
101,5%100,6%
0,9%
0,0%0,0%2,1%1,0%5,9%2,4%0,5%
12,0%1,6%2,0%
101,6%95,9%5,6%
0,0%0,0%1,7%1,1%
10,6%1,8%0,0%
15,3%0,7%0,2%
100,7%111,5%-10,9%
0,0%0,1%1,9%0,6%9,3%0,4%0,7%
12,9%1,3%0,8%
101,3%103,1%
-1,8%
4,0%0,3%0,5%0,5%
11,0%1,9%0,6%
18,9%1,3%0,7%
101,3%98,5%2,8%
Fakultet za turizam,hotelijerstvo i trgovinuBar
Poslovanje hotelijerstva u Crnoj Gori 2006 Horwath Hotel Industry Survey Montenegro 2006
Prihodi smještajaOstali prihodi sektora smještaja
Ukupni prihod sektora smještajaPrihodi hrane
Prihodi piæaOstali prihodi sektora hrane i piæa
Ukupni prihod sektora hrane i piæaPrihodi trgovina
Prihodi casinaPrihodi sporta i rekreacije
Prihodi wellness / zdravstvenog centraPrihodi ostalih operativnih sektora
Prihodi od zakupaOstali prihodi
UKUPNI POSLOVNI PRIHODI DIREKTNI TROŠKOVI
SmještajHrana
PiæeOstalo sektor hrane i piæa
Ukupno sektor hrane i piæaTrgovine
Sport i rekreacijaWellness / Zdravstveni centar
Ostali operativni sektoriUKUPNI DIREKTNI TROŠKOVI
DIREKTNE PLATE I POVEZANI TROŠKOVISmještaj
Hrana i piæeTrgovine
CasinoSport i rekreacija
Wellness / Zdravstveni centarOstali operativni sektori
UKUPNE DIREKTNE PLATE I POV. TR.OSTALI SEKTORSKI TROŠKOVI
SmještajHrana i piæe
TrgovineCasino
Sport i rekreacijaWellness / Zdravstveni centar
Ostali operativni sektoriUKUPNI OSTALI SEKTORSKI TROŠKOVI
UKUPNI DOPRINOS OPERATIVNIH SEKTORA NERASPOREÐENE PLATE I POV. TR.
Administrativni i opšti sektorMarketing i prodaja
AnimacijaOdržavanje
UKUPNE NERASPOR. PLATE I POV. TR.NERASPOREÐENI IZDACI
Administrativni i opšti sektorMarketing i prodaja
AnimacijaOdržavanje
Energija objektaUKUPNI NERASPOREÐENI IZDACIUKUPNI TROŠKOVI PRIJE GOP-a
GOP - DOBIT PRIJE FIKSNIH TROŠKOVA FIKSNI TROŠKOVI
Menadžment nadoknadaTrošak zakupa i leasinga opreme
Nadoknade (komunalna i dr.) i doprinosiPremije osiguranja
AmortizacijaKamate
Ostali fiksni troškoviUKUPNI FIKSNI TROŠKOVI
FINANSIJSKI I IZVANREDNI PRIHODIFINANS. (osim kamata) I IZVANR. RASH.
UKUPNI PRIHODIUKUPNI TROŠKOVI
BRUTO DOBIT / GUBITAK
Rooms RevenuesOther Rooms RevenuesTotal Rooms Department RevenuesFood RevenuesBeverage RevenuesOther F&B RevenuesTotal F&B Department RevenuesShops RevenuesCasino RevenuesSport and Recreation RevenuesWellness / Health Center RevenuesOther Operating Departments RevenuesRental RevenuesOther Operating RevenuesTOTAL NET OPERATING REVENUESCOSTS OF SALESRoomsFoodBeverageOther F&BTotal F&B DepartmentShopsSport and RecreationWellness / Health CenterOther Operating DepartmentsTOTAL COSTS OF SALESDIRECT PAYROLL AND RELATED EXP.RoomsF&BShopsCasinoSport and RecreationWellness / Health CenterOther Operating DepartmentsTOTAL DIRECT PAYROLL AND REL. EXP.OTHER DEPARTMENTAL EXPENSESRoomsF&BShopsCasinoSport and RecreationWellness / Health CenterOther Operating DepartmentsTOTAL OTHER DEPARTMENTAL EXP.TOTAL DEPARTMENTAL CONTRIBUTIONUNDISTRIBUTED PAYROLL AND REL. EXP.Administration and GeneralMarketing and SalesAnimationMaintenanceTOTAL UNDISTR. PAYROLL AND REL. EXP.UNDISTRIBUTED OTHER EXPENSESAdministration and GeneralMarketing and SalesAnimationMaintenanceEnergyTOTAL UNDISTRIBUTED OTHER EXP.TOTAL EXPENSES BEFORE GOPGOP - GROSS OPERATING PROFITFIXED CHARGESManagement FeesRent and Leasing ExpensesTaxes and FeesInsurance PremiumsDepreciation and AmortizationInterest ExpensesOther Fixed ChargesTOTAL FIXED CHARGESFINANCIAL AND EXTRAORDINARY REV.FINANC. (excl. interests) AND EXTR. EXP.TOTAL REVENUESTOTAL EXPENSESPROFIT BEFORE PROFIT TAX / LOSS
Finansijski rezultati poslovanja hotelijerstva Crne Gore (po raspoloživoj sobi u Euro)Montenegrin Hotel Industry Financial Results (per Available Room, in Euro)
Primorje
Seaside Area2005
Crna Gora
Montenegro2005
Crna Gora
Montenegro2006 plan
Središnji dio
Central Area2005
Planinski dio
Mountain Area2005
Hoteli s 4*
4* Hotels2005
Hoteli s 3*
3* Hotels2005
Hoteli s 2*
2* Hotels2005
do 100 soba
under 100 rooms2005
100 - 200 soba
100 - 200 rooms2005
preko 200 soba
over 200 rooms2005
manje od 25 Eura
less than25 Euro
2005
25 - 60 Eura
25 - 60 Euro2005
višeod 60 Euramore than
60 Euro2005
2524
5.443,9142,8
5.586,72.661,81.447,8
64,44.174,0
23,71.016,4
12,747,642,542,6
494,911.441,0
740,21.428,4
533,354,2
2.015,915,01,80,2
28,82.801,9
3.635,2107,9
3.743,11.934,61.005,4
69,73.009,7
29,0727,537,232,38,1
70,8432,5
8.090,2
586,31.100,2
377,254,3
1.531,726,81,63,6
26,02.176,1
3.941,080,5
4.021,51.983,9
955,363,1
3.002,331,6
921,547,140,910,286,2
497,08.658,3
516,31.101,8
295,468,3
1.465,529,52,14,4
18,82.036,6
3.469,1336,7
3.805,82.402,41.391,1
150,73.944,2
30,80,00,00,00,0
21,1238,7
8.040,5
1.162,01.553,9
893,62,9
2.450,526,80,01,1
35,03.675,3
854,80,0
854,8662,5863,9
0,01.526,4
0,00,00,00,00,00,0
111,12.492,3
327,2328,4334,1
0,0662,5
0,00,00,0
83,31.073,1
5.745,8141,6
5.887,52.311,91.413,9
159,23.885,0
32,41.843,0
78,781,820,422,1
436,512.287,5
1.087,21.393,5
573,9129,5
2.096,938,82,88,8
35,33.269,7
2.265,759,7
2.325,41.731,2
893,616,2
2.641,034,30,06,90,00,0
120,7406,6
5.535,0
321,8847,9276,4
5,31.129,6
23,91,30,3
28,81.505,8
2.242,8145,6
2.388,41.591,3
385,70,0
1.977,09,40,0
17,30,00,0
61,4483,3
4.936,8
117,51.048,2
186,05,3
1.239,67,90,00,00,0
1.365,0
3.306,9106,6
3.413,41.908,21.249,1
69,03.226,3
3,30,00,60,00,0
32,6519,6
7.195,9
761,41.077,0
536,962,4
1.676,22,82,10,0
17,02.459,5
4.566,1163,3
4.729,42.530,61.093,5
116,13.740,1
63,92.764,5
124,5122,730,757,0
545,212.178,2
362,01.387,2
278,469,5
1.735,171,60,0
13,861,2
2.243,7
3.292,541,9
3.334,31.255,8
286,213,4
1.555,349,40,0
19,30,00,0
183,674,0
5.216,1
429,0799,5101,515,1
916,131,02,60,04,7
1.383,4
2.046,836,5
2.083,41.179,3
380,588,2
1.648,038,50,0
13,10,00,0
50,8137,7
3.971,4
369,2657,7143,4
5,3806,427,43,90,3
44,41.251,6
3.821,4198,2
4.019,72.080,91.193,6
54,53.328,9
23,90,05,32,70,0
97,4566,7
8.044,6
532,71.106,6
381,095,1
1.582,618,40,00,06,6
2.140,3
7.374,457,2
7.431,53.558,72.170,3
60,95.789,9
17,24.607,5
186,4197,351,153,6
860,919.195,4
1.308,02.263,1
990,676,5
3.330,247,90,0
22,128,9
4.737,1
1.221,51.048,4
3,1387,812,00,6
53,82.727,3
303,5404,3
0,7115,6
2,60,3
96,3923,3
4.988,6
995,21.083,5
5,2239,1
6,710,842,6
2.383,1
312,8323,9
1,437,32,5
12,855,6
746,22.784,8
1.087,91.123,3
5,1302,8
8,413,737,9
2.579,2
343,1334,1
1,547,33,2
16,259,0
804,43.238,2
807,61.395,2
8,80,00,00,0
96,32.307,9
292,9425,2
1,60,00,00,0
68,1787,7
1.269,4
380,8166,0
0,00,00,00,00,0
546,7
42,953,10,00,00,00,00,0
96,0776,5
1.560,41.284,0
6,3605,710,727,422,0
3.516,5
490,8295,7
0,994,65,3
32,348,6
968,24.533,2
661,2977,5
6,30,05,80,0
61,51.712,4
185,4337,6
2,50,01,00,0
78,4604,8
1.712,0
547,7896,2
0,00,00,00,0
43,51.487,4
222,5353,1
0,00,00,00,0
18,4594,0
1.490,4
857,31.076,6
0,00,00,00,00,0
1.933,9
390,3479,7
0,00,00,00,0
41,2911,2
1.891,4
1.486,71.543,6
13,8908,516,041,1
104,94.114,6
286,4226,6
2,1141,9
7,948,551,9
765,45.054,5
725,8525,8
7,20,0
11,70,0
71,21.341,7
151,856,14,00,02,00,0
96,1310,0
2.181,0
634,3451,6
6,30,05,80,0
80,51.178,6
292,376,12,50,00,80,0
27,1398,7
1.142,5
919,51.510,1
5,90,0
10,02,4
20,72.468,6
298,5525,2
0,80,03,31,1
97,5926,4
2.509,3
2.159,51.631,2
0,01.514,2
0,062,00,0
5.367,0
405,4448,0
0,0236,5
4,878,019,8
1.192,57.898,8
264,842,87,5
72,6387,6
466,7188,278,8
310,6908,4
1.952,78.792,72.648,3
266,628,712,796,6
404,7
208,0126,042,7
230,3705,9
1.312,97.023,01.067,3
296,332,216,1
110,1454,7
251,4156,953,6
266,8681,9
1.410,67.285,51.372,8
234,624,60,0
73,7332,9
62,416,42,4
114,31.087,01.282,58.386,4-346,0
23,70,00,00,0
23,7
17,00,00,0
58,3310,4385,7
2.125,2367,1
394,765,825,399,3
585,1
341,2265,2102,3240,1985,7
1.934,510.273,92.013,5
190,85,46,5
55,6258,3
111,838,15,4
227,0470,2852,5
4.933,8601,2
165,52,20,0
184,9352,6
142,428,80,0
216,8645,0
1.033,04.831,9
104,9
302,16,80,0
73,6382,6
113,917,10,0
205,0757,3
1.093,26.780,3
415,6
309,991,742,5
119,1563,2
454,5384,6154,6196,5831,7
2.021,99.708,72.469,4
123,94,57,4
126,1261,8
135,375,29,3
335,7420,1975,6
4.272,5943,6
202,43,73,0
49,1258,2
132,528,33,7
137,2425,2726,9
3.814,1157,4
210,92,03,5
86,7303,0
150,241,23,6
287,7865,4
1.348,07.186,3
858,3
586,5166,563,4
250,01.066,4
563,4613,2250,6325,3
1.029,12.781,6
15.144,64.050,8
166,715,7
111,457,0
743,784,5
209,41.388,4
33,94,3
11.474,910.185,41.289,5
121,311,9
110,052,9
825,8102,242,1
1.266,292,550,8
8.182,78.340,0-157,3
153,73,3
117,451,8
919,3129,329,3
1.404,0114,261,6
8.772,58.751,1
21,4
0,070,6
109,089,8
656,81,1
144,21.071,4
17,60,0
8.058,19.457,8
-1.399,8
0,00,0
36,82,9
172,90,00,0
212,60,0
28,02.492,32.365,8
126,5
307,330,297,667,7
1.430,7156,5106,6
2.196,6123,865,5
12.411,312.536,0
-124,7
0,00,0
116,135,8
392,981,70,0
626,553,411,1
5.588,45.571,4
17,0
0,00,0
122,360,3
519,232,80,0
734,6114,6110,4
5.051,45.676,9-625,5
0,022,6
117,237,4
656,531,069,5
934,153,05,5
7.249,07.720,0-471,0
461,00,0
94,783,0
1.578,3226,1
0,02.443,1
179,496,7
12.357,612.248,5
109,1
0,00,0
110,954,0
308,5125,526,2
625,282,4
106,95.298,55.004,6
293,9
0,00,0
68,743,7
420,473,00,0
605,725,99,3
3.997,34.429,1-431,8
0,06,3
155,845,6
747,530,554,9
1.040,6101,463,3
8.146,08.290,2-144,2
768,358,897,896,8
2.115,8371,3120,2
3.629,0246,4128,3
19.441,818.901,8
539,9
Fakultet za turizam,hotelijerstvo i trgovinuBar
Poslovanje hotelijerstva u Crnoj Gori 2006 Horwath Hotel Industry Survey Montenegro 2006
Prihodi smještajaOstali prihodi sektora smještaja
Ukupni prihod sektora smještajaPrihodi hrane
Prihodi piæaOstali prihodi sektora hrane i piæa
Ukupni prihod sektora hrane i piæaPrihodi trgovina
Prihodi casinaPrihodi sporta i rekreacije
Prihodi wellness / zdravstvenog centraPrihodi ostalih operativnih sektora
Prihodi od zakupaOstali prihodi
UKUPNI POSLOVNI PRIHODI DIREKTNI TROŠKOVI
SmještajHrana
PiæeOstalo sektor hrane i piæa
Ukupno sektor hrane i piæaTrgovine
Sport i rekreacijaWellness / Zdravstveni centar
Ostali operativni sektoriUKUPNI DIREKTNI TROŠKOVI
DIREKTNE PLATE I POVEZANI TROŠKOVISmještaj
Hrana i piæeTrgovine
CasinoSport i rekreacija
Wellness / Zdravstveni centarOstali operativni sektori
UKUPNE DIREKTNE PLATE I POV. TR.OSTALI SEKTORSKI TROŠKOVI
SmještajHrana i piæe
TrgovineCasino
Sport i rekreacijaWellness / Zdravstveni centar
Ostali operativni sektoriUKUPNI OSTALI SEKTORSKI TROŠKOVI
UKUPNI DOPRINOS OPERATIVNIH SEKTORA NERASPOREÐENE PLATE I POV. TR.
Administrativni i opšti sektorMarketing i prodaja
AnimacijaOdržavanje
UKUPNE NERASPOR. PLATE I POV. TR.NERASPOREÐENI IZDACI
Administrativni i opšti sektorMarketing i prodaja
AnimacijaOdržavanje
Energija objektaUKUPNI NERASPOREÐENI IZDACIUKUPNI TROŠKOVI PRIJE GOP-a
GOP - DOBIT PRIJE FIKSNIH TROŠKOVA FIKSNI TROŠKOVI
Menadžment nadoknadaTrošak zakupa i leasinga opreme
Nadoknade (komunalna i dr.) i doprinosiPremije osiguranja
AmortizacijaKamate
Ostali fiksni troškoviUKUPNI FIKSNI TROŠKOVI
FINANSIJSKI I IZVANREDNI PRIHODIFINANS. (osim kamata) I IZVANR. RASH.
UKUPNI PRIHODIUKUPNI TROŠKOVI
BRUTO DOBIT / GUBITAK
Rooms RevenuesOther Rooms RevenuesTotal Rooms Department RevenuesFood RevenuesBeverage RevenuesOther F&B RevenuesTotal F&B Department RevenuesShops RevenuesCasino RevenuesSport and Recreation RevenuesWellness / Health Center RevenuesOther Operating Departments RevenuesRental RevenuesOther Operating RevenuesTOTAL NET OPERATING REVENUESCOSTS OF SALESRoomsFoodBeverageOther F&BTotal F&B DepartmentShopsSport and RecreationWellness / Health CenterOther Operating DepartmentsTOTAL COSTS OF SALESDIRECT PAYROLL AND RELATED EXP.RoomsF&BShopsCasinoSport and RecreationWellness / Health CenterOther Operating DepartmentsTOTAL DIRECT PAYROLL AND REL. EXP.OTHER DEPARTMENTAL EXPENSESRoomsF&BShopsCasinoSport and RecreationWellness / Health CenterOther Operating DepartmentsTOTAL OTHER DEPARTMENTAL EXP.TOTAL DEPARTMENTAL CONTRIBUTIONUNDISTRIBUTED PAYROLL AND REL. EXP.Administration and GeneralMarketing and SalesAnimationMaintenanceTOTAL UNDISTR. PAYROLL AND REL. EXP.UNDISTRIBUTED OTHER EXPENSESAdministration and GeneralMarketing and SalesAnimationMaintenanceEnergyTOTAL UNDISTRIBUTED OTHER EXP.TOTAL EXPENSES BEFORE GOPGOP - GROSS OPERATING PROFITFIXED CHARGESManagement FeesRent and Leasing ExpensesTaxes and FeesInsurance PremiumsDepreciation and AmortizationInterest ExpensesOther Fixed ChargesTOTAL FIXED CHARGESFINANCIAL AND EXTRAORDINARY REV.FINANC. (excl. interests) AND EXTR. EXP.TOTAL REVENUESTOTAL EXPENSESPROFIT BEFORE PROFIT TAX / LOSS
Finansijski rezultati poslovanja hotelijerstva Crne Gore (po raspoloživoj sobi u Euro)Montenegrin Hotel Industry Financial Results (per Available Room, in Euro)
Primorje
Seaside Area2005
Crna Gora
Montenegro2005
Crna Gora
Montenegro2006 plan
Središnji dio
Central Area2005
Planinski dio
Mountain Area2005
Hoteli s 4*
4* Hotels2005
Hoteli s 3*
3* Hotels2005
Hoteli s 2*
2* Hotels2005
do 100 soba
under 100 rooms2005
100 - 200 soba
100 - 200 rooms2005
preko 200 soba
over 200 rooms2005
manje od 25 Eura
less than25 Euro
2005
25 - 60 Eura
25 - 60 Euro2005
višeod 60 Euramore than
60 Euro2005
2524
5.443,9142,8
5.586,72.661,81.447,8
64,44.174,0
23,71.016,4
12,747,642,542,6
494,911.441,0
740,21.428,4
533,354,2
2.015,915,01,80,2
28,82.801,9
3.635,2107,9
3.743,11.934,61.005,4
69,73.009,7
29,0727,537,232,38,1
70,8432,5
8.090,2
586,31.100,2
377,254,3
1.531,726,81,63,6
26,02.176,1
3.941,080,5
4.021,51.983,9
955,363,1
3.002,331,6
921,547,140,910,286,2
497,08.658,3
516,31.101,8
295,468,3
1.465,529,52,14,4
18,82.036,6
3.469,1336,7
3.805,82.402,41.391,1
150,73.944,2
30,80,00,00,00,0
21,1238,7
8.040,5
1.162,01.553,9
893,62,9
2.450,526,80,01,1
35,03.675,3
854,80,0
854,8662,5863,9
0,01.526,4
0,00,00,00,00,00,0
111,12.492,3
327,2328,4334,1
0,0662,5
0,00,00,0
83,31.073,1
5.745,8141,6
5.887,52.311,91.413,9
159,23.885,0
32,41.843,0
78,781,820,422,1
436,512.287,5
1.087,21.393,5
573,9129,5
2.096,938,82,88,8
35,33.269,7
2.265,759,7
2.325,41.731,2
893,616,2
2.641,034,30,06,90,00,0
120,7406,6
5.535,0
321,8847,9276,4
5,31.129,6
23,91,30,3
28,81.505,8
2.242,8145,6
2.388,41.591,3
385,70,0
1.977,09,40,0
17,30,00,0
61,4483,3
4.936,8
117,51.048,2
186,05,3
1.239,67,90,00,00,0
1.365,0
3.306,9106,6
3.413,41.908,21.249,1
69,03.226,3
3,30,00,60,00,0
32,6519,6
7.195,9
761,41.077,0
536,962,4
1.676,22,82,10,0
17,02.459,5
4.566,1163,3
4.729,42.530,61.093,5
116,13.740,1
63,92.764,5
124,5122,730,757,0
545,212.178,2
362,01.387,2
278,469,5
1.735,171,60,0
13,861,2
2.243,7
3.292,541,9
3.334,31.255,8
286,213,4
1.555,349,40,0
19,30,00,0
183,674,0
5.216,1
429,0799,5101,515,1
916,131,02,60,04,7
1.383,4
2.046,836,5
2.083,41.179,3
380,588,2
1.648,038,50,0
13,10,00,0
50,8137,7
3.971,4
369,2657,7143,4
5,3806,427,43,90,3
44,41.251,6
3.821,4198,2
4.019,72.080,91.193,6
54,53.328,9
23,90,05,32,70,0
97,4566,7
8.044,6
532,71.106,6
381,095,1
1.582,618,40,00,06,6
2.140,3
7.374,457,2
7.431,53.558,72.170,3
60,95.789,9
17,24.607,5
186,4197,351,153,6
860,919.195,4
1.308,02.263,1
990,676,5
3.330,247,90,0
22,128,9
4.737,1
1.221,51.048,4
3,1387,812,00,6
53,82.727,3
303,5404,3
0,7115,6
2,60,3
96,3923,3
4.988,6
995,21.083,5
5,2239,1
6,710,842,6
2.383,1
312,8323,9
1,437,32,5
12,855,6
746,22.784,8
1.087,91.123,3
5,1302,8
8,413,737,9
2.579,2
343,1334,1
1,547,33,2
16,259,0
804,43.238,2
807,61.395,2
8,80,00,00,0
96,32.307,9
292,9425,2
1,60,00,00,0
68,1787,7
1.269,4
380,8166,0
0,00,00,00,00,0
546,7
42,953,10,00,00,00,00,0
96,0776,5
1.560,41.284,0
6,3605,710,727,422,0
3.516,5
490,8295,7
0,994,65,3
32,348,6
968,24.533,2
661,2977,5
6,30,05,80,0
61,51.712,4
185,4337,6
2,50,01,00,0
78,4604,8
1.712,0
547,7896,2
0,00,00,00,0
43,51.487,4
222,5353,1
0,00,00,00,0
18,4594,0
1.490,4
857,31.076,6
0,00,00,00,00,0
1.933,9
390,3479,7
0,00,00,00,0
41,2911,2
1.891,4
1.486,71.543,6
13,8908,516,041,1
104,94.114,6
286,4226,6
2,1141,9
7,948,551,9
765,45.054,5
725,8525,8
7,20,0
11,70,0
71,21.341,7
151,856,14,00,02,00,0
96,1310,0
2.181,0
634,3451,6
6,30,05,80,0
80,51.178,6
292,376,12,50,00,80,0
27,1398,7
1.142,5
919,51.510,1
5,90,0
10,02,4
20,72.468,6
298,5525,2
0,80,03,31,1
97,5926,4
2.509,3
2.159,51.631,2
0,01.514,2
0,062,00,0
5.367,0
405,4448,0
0,0236,5
4,878,019,8
1.192,57.898,8
264,842,87,5
72,6387,6
466,7188,278,8
310,6908,4
1.952,78.792,72.648,3
266,628,712,796,6
404,7
208,0126,042,7
230,3705,9
1.312,97.023,01.067,3
296,332,216,1
110,1454,7
251,4156,953,6
266,8681,9
1.410,67.285,51.372,8
234,624,60,0
73,7332,9
62,416,42,4
114,31.087,01.282,58.386,4-346,0
23,70,00,00,0
23,7
17,00,00,0
58,3310,4385,7
2.125,2367,1
394,765,825,399,3
585,1
341,2265,2102,3240,1985,7
1.934,510.273,92.013,5
190,85,46,5
55,6258,3
111,838,15,4
227,0470,2852,5
4.933,8601,2
165,52,20,0
184,9352,6
142,428,80,0
216,8645,0
1.033,04.831,9
104,9
302,16,80,0
73,6382,6
113,917,10,0
205,0757,3
1.093,26.780,3
415,6
309,991,742,5
119,1563,2
454,5384,6154,6196,5831,7
2.021,99.708,72.469,4
123,94,57,4
126,1261,8
135,375,29,3
335,7420,1975,6
4.272,5943,6
202,43,73,0
49,1258,2
132,528,33,7
137,2425,2726,9
3.814,1157,4
210,92,03,5
86,7303,0
150,241,23,6
287,7865,4
1.348,07.186,3
858,3
586,5166,563,4
250,01.066,4
563,4613,2250,6325,3
1.029,12.781,6
15.144,64.050,8
166,715,7
111,457,0
743,784,5
209,41.388,4
33,94,3
11.474,910.185,41.289,5
121,311,9
110,052,9
825,8102,242,1
1.266,292,550,8
8.182,78.340,0-157,3
153,73,3
117,451,8
919,3129,329,3
1.404,0114,261,6
8.772,58.751,1
21,4
0,070,6
109,089,8
656,81,1
144,21.071,4
17,60,0
8.058,19.457,8
-1.399,8
0,00,0
36,82,9
172,90,00,0
212,60,0
28,02.492,32.365,8
126,5
307,330,297,667,7
1.430,7156,5106,6
2.196,6123,865,5
12.411,312.536,0
-124,7
0,00,0
116,135,8
392,981,70,0
626,553,411,1
5.588,45.571,4
17,0
0,00,0
122,360,3
519,232,80,0
734,6114,6110,4
5.051,45.676,9-625,5
0,022,6
117,237,4
656,531,069,5
934,153,05,5
7.249,07.720,0-471,0
461,00,0
94,783,0
1.578,3226,1
0,02.443,1
179,496,7
12.357,612.248,5
109,1
0,00,0
110,954,0
308,5125,526,2
625,282,4
106,95.298,55.004,6
293,9
0,00,0
68,743,7
420,473,00,0
605,725,99,3
3.997,34.429,1-431,8
0,06,3
155,845,6
747,530,554,9
1.040,6101,463,3
8.146,08.290,2-144,2
768,358,897,896,8
2.115,8371,3120,2
3.629,0246,4128,3
19.441,818.901,8
539,9
Fakultet za turizam,hotelijerstvo i trgovinuBar
Poslovanje hotelijerstva u Crnoj Gori 2006 Horwath Hotel Industry Survey Montenegro 2006
2005
Crna Gora
Montenegro
Planinskidio
Mountain Area
2005
Središnji dio
Central Area
2005
PrimorjeSeaside
Area2005
Hoteli s 4*
4* Hotels2005
Hotelis 3*
3*Hotels2005
Hotelis 2*
2*Hotels2005
Korišæenje tehnoloških sistema (u %)Use of Technology Systems (in %)
Planirana ulaganja 2006. i 2007. godinePlanned Investments in 2006 and 2007
Key Figures
Average Annual Room OccupancyThis category is defined as total occupied rooms divided by total available rooms throughout the year.Average Room RateThis category is defined as rooms revenues (without value added tax) divided by the total number of rooms occupied.
Profit and Loss Statement Items
REVENUESRooms revenuesThis category includes net revenues from room and apartment rental or sub rental. Rooms revenue is shown in net amount, which means that VAT, agency commissions or residence tax are excluded. If rooms (lodging) and board food are included in selling price, the rooms revenues are separated from food revenues in order to show appropriate revenues by departments.Other Rooms RevenuesThis category includes departmental revenues from the sources other than lodging revenue. Revenue is shown in net amount (tax not included) and it can include the following revenues: telecommunications, guest insurance, congress or meeting room rentals, guest laundry, parking, exchange office, safe deposit and all other departmental revenues generated and paid at front office (except F&B revenues and other services paid "on room" that belong to other departments described in the following paragraphs).Food RevenuesFood revenue is related to net revenue that is realised by food sale including coffee, milk, tea and fresh juice. Revenue does not include tax, but includes a la carte and board food.Beverage RevenuesBeverage revenue includes net revenue realised by sale of alcoholic and non-alcoholic drinks (tax excluded).Other F&B RevenuesThis category includes departmental revenues from sources other than the sale of food and beverage articles. Revenues are shown in net amounts (tax excluded) and can be: rental of F&B spaces for any purpose, miscellaneous banquet revenues, couvert or service charges and other miscellaneous departmental revenues (sales of candies, cigarettes etc.).Shops RevenuesThis category includes net revenues (without tax) realised from retail in special shops of the property (souvenir, market, newspaper etc.).Casino RevenuesThis category includes net revenues (without tax) realised in hotel casino if it is not rented out in which case it generates rental revenues.Sport and Recreation RevenuesThis category includes net revenues (without tax) realised from the rental of sport facilities (like tennis courts, mini golf, sport halls etc.), sport equipment rentals (rackets, balls, beach requisites, boats etc.) and sale of tickets for entering the outdoor pools, beach and similar. If the property
Kljuèni indikatori
Prosjeèna zauzetost sobaOva kategorija se definiše kao ukupno zauzete sobe podijeljene sa ukupno raspoloživim sobama kroz godinu.Prosjeèna ostvarena cijena sobeOva kategorija se definiše kao prihodi smještaja (bez poreza na dodatu vrijednost) podijeljeni sa ukupnim brojem zauzetih soba.
Stavke Bilansa uspjeha
PRIHODIPrihodi smještajaOva stavka ukljuèuje neto prihode od turistièkog korišæenja ili podzakupa hotelskih soba i apartmana. Èesto se naziva prihod "èistog" smještaja. Prihodi smještaja iskazuju se u neto iznosima, što znaèi da ne ukljuèuju porez na dodatu vrijednost, provizije agencijama niti boravišnu taksu. Ako su i soba (noæenje) i pansionska hrana ukljuèeni u prodajnu cijenu, prihodi smještaja se odvajaju od prihoda hrane, kako bi se mogli iskazati odgovarajuæi prihodi sektora.Ostali prihodi sektora smještajaOva prihodovna stavka ukljuèuje prihode sektora iz izvora razlièitih od prihoda "èistog" smještaja. Prihodi se iskazuju u neto iznosima (ne ukljuèuju porez) a mogu biti: prihodi telekomunikacija, prihodi od osiguranja gostiju, prihodi od zakupa kongresne ili dvorane za sastanke, prihodi od pranja veša za goste, prihodi parkinga, prihodi mjenjaènice, prihodi depoa te razni ostali prihodi sektora koji se generišu i naplaæuju na recepciji (osim prihoda hrane i piæa i ostalih usluga plaæenih "na sobu" koji pripadaju ostalim dalje navedenim sektorima).Prihodi hranePrihod hrane se odnosi na neto prihod koji se ostvaruje prodajom hrane ukljuèujuæi prodaju kafe, mlijeka, èaja i svježih (nepakovanih, cijeðenih) sokova. Prihod ne ukljuèuje porez i obuhvata kako a la carte hranu tako i pansionsku hranu.Prihodi piæaPrihodi piæa ukljuèuju neto prihode ostvarene prodajom alkoholnih i bezalkoholnih piæa (ne ukljuèuju porez).Ostali prihodi sektora hrane i piæaOva prihodovna stavka ukljuèuje prihode sektora iz izvora razlièitih od prodaje hrane i piæa. Prihodi se iskazuju u neto iznosima (ne ukljuèuju porez) a mogu biti: zakup prostorija hrane i piæa za neku namjenu, razni banketni prihodi, prihodi od naplate kuvera ili servisa, te razni ostali prihodi sektora (prodaja bombona, cigareta i sl.).Prihod trgovinaOva prihodovna stavka ukljuèuje neto prihode (bez poreza) ostvarene prodajom trgovaèke robe u posebnim trgovinama objekta (kao što su suvenirnice, duæani, novinski kiosci i sl.).Prihod casinaOva stavka ukljuèuje neto prihode (bez poreza) ostvarene u hotelskom casinu ukoliko isti nije u potpunosti zakupljen pa se u njemu generiše prihod od zakupa.Prihod sporta i rekreacijeOva prihodovna stavka ukljuèuje neto prihode (bez poreza) ostvarene zakupom sportskih terena na korišæenje gostima (kao npr. teniskih terena,
Objašnjenje korišæenih pojmova Explanation of Terms Used
2726
Sistem za pristup InternetuSistem obraèuna telefonskih poziva
Vlastita web stranicaLokalna mreža (LAN)
Intranet sistemSistem za prodajna mjesta hrane i piæa (POS)
Sistem praæenja poslovanja (MIS)Sistem memorisanja podataka
(Data Warehousing)Jednoobrazni raèunov. sistem
za smještajnu ind. (USALI)Sistem upravljanja objektom (PMS)
Centralni sistem rezervacije (CRS)Sistem upravljanja prihodom (YM)
Široko pojasna mreža (WAN)Sistem upravljanja energijom (EMS)
Globalni sistem distribucije (GDS)
Internet AccessTelephone Central SystemOwn WebsiteLocal Area Network (LAN)Intranet SystemPoint of Sale System (POS)Management Information System (MIS)
Data Warehousing SystemUniform System of Accounts for Lodging Industry (USALI)Property Management System (PMS)Central Reservation System (CRS)Yield Management (YM)Wide Area Network (WAN)Energy Management System (EMS)Global Distribution System (GDS)
89,5%84,2%52,6%34,2%31,6%21,1%18,4%
18,4%
15,8%15,8%15,8%13,2%13,2%7,9%2,6%
90,0%86,7%53,3%40,0%33,3%23,3%20,0%
20,0%
16,7%16,7%16,7%13,3%13,3%6,7%3,3%
100,0%100,0%80,0%20,0%40,0%20,0%20,0%
20,0%
20,0%20,0%20,0%20,0%20,0%20,0%0,0%
66,7%33,3%0,0%0,0%0,0%0,0%0,0%
0,0%
0,0%0,0%0,0%0,0%0,0%0,0%0,0%
93,3%93,3%80,0%46,7%60,0%40,0%26,7%
33,3%
40,0%40,0%40,0%26,7%33,3%20,0%6,7%
87,5%75,0%31,3%37,5%18,8%6,3%6,3%
12,5%
0,0%0,0%0,0%6,3%0,0%0,0%0,0%
85,7%85,7%42,9%0,0%0,0%
14,3%28,6%
0,0%
0,0%0,0%0,0%0,0%0,0%0,0%0,0%
Hoteli koji æe ulagati (% u ukupnom) /Hotels that will invest (% in total)
Prosjeèan iznos ulaganja po hotelu u Euro /Average investment per hotel in Euro
348.481 513.970 11.000110.000
1.049.200 1.740.000 30.000 7.333
37%
30%
40%
100% 100%
20%
26%20%
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
Crna Gora / Montenegro Primorje / Seaside Area Središnji dio / Central Area Planinski dio / Mountain Area
0
100.000
200.000
300.000
400.000
500.000
600.000
700.000
800.000
900.000
1.000.000
1.100.000
1.200.000
1.300.000
1.400.000
1.500.000
1.600.000
1.700.000
1.800.000
Euro 2006 Euro 2007
% 2006 % 2007
Fakultet za turizam,hotelijerstvo i trgovinuBar
Poslovanje hotelijerstva u Crnoj Gori 2006 Horwath Hotel Industry Survey Montenegro 2006
2005
Crna Gora
Montenegro
Planinskidio
Mountain Area
2005
Središnji dio
Central Area
2005
PrimorjeSeaside
Area2005
Hoteli s 4*
4* Hotels2005
Hotelis 3*
3*Hotels2005
Hotelis 2*
2*Hotels2005
Korišæenje tehnoloških sistema (u %)Use of Technology Systems (in %)
Planirana ulaganja 2006. i 2007. godinePlanned Investments in 2006 and 2007
Key Figures
Average Annual Room OccupancyThis category is defined as total occupied rooms divided by total available rooms throughout the year.Average Room RateThis category is defined as rooms revenues (without value added tax) divided by the total number of rooms occupied.
Profit and Loss Statement Items
REVENUESRooms revenuesThis category includes net revenues from room and apartment rental or sub rental. Rooms revenue is shown in net amount, which means that VAT, agency commissions or residence tax are excluded. If rooms (lodging) and board food are included in selling price, the rooms revenues are separated from food revenues in order to show appropriate revenues by departments.Other Rooms RevenuesThis category includes departmental revenues from the sources other than lodging revenue. Revenue is shown in net amount (tax not included) and it can include the following revenues: telecommunications, guest insurance, congress or meeting room rentals, guest laundry, parking, exchange office, safe deposit and all other departmental revenues generated and paid at front office (except F&B revenues and other services paid "on room" that belong to other departments described in the following paragraphs).Food RevenuesFood revenue is related to net revenue that is realised by food sale including coffee, milk, tea and fresh juice. Revenue does not include tax, but includes a la carte and board food.Beverage RevenuesBeverage revenue includes net revenue realised by sale of alcoholic and non-alcoholic drinks (tax excluded).Other F&B RevenuesThis category includes departmental revenues from sources other than the sale of food and beverage articles. Revenues are shown in net amounts (tax excluded) and can be: rental of F&B spaces for any purpose, miscellaneous banquet revenues, couvert or service charges and other miscellaneous departmental revenues (sales of candies, cigarettes etc.).Shops RevenuesThis category includes net revenues (without tax) realised from retail in special shops of the property (souvenir, market, newspaper etc.).Casino RevenuesThis category includes net revenues (without tax) realised in hotel casino if it is not rented out in which case it generates rental revenues.Sport and Recreation RevenuesThis category includes net revenues (without tax) realised from the rental of sport facilities (like tennis courts, mini golf, sport halls etc.), sport equipment rentals (rackets, balls, beach requisites, boats etc.) and sale of tickets for entering the outdoor pools, beach and similar. If the property
Kljuèni indikatori
Prosjeèna zauzetost sobaOva kategorija se definiše kao ukupno zauzete sobe podijeljene sa ukupno raspoloživim sobama kroz godinu.Prosjeèna ostvarena cijena sobeOva kategorija se definiše kao prihodi smještaja (bez poreza na dodatu vrijednost) podijeljeni sa ukupnim brojem zauzetih soba.
Stavke Bilansa uspjeha
PRIHODIPrihodi smještajaOva stavka ukljuèuje neto prihode od turistièkog korišæenja ili podzakupa hotelskih soba i apartmana. Èesto se naziva prihod "èistog" smještaja. Prihodi smještaja iskazuju se u neto iznosima, što znaèi da ne ukljuèuju porez na dodatu vrijednost, provizije agencijama niti boravišnu taksu. Ako su i soba (noæenje) i pansionska hrana ukljuèeni u prodajnu cijenu, prihodi smještaja se odvajaju od prihoda hrane, kako bi se mogli iskazati odgovarajuæi prihodi sektora.Ostali prihodi sektora smještajaOva prihodovna stavka ukljuèuje prihode sektora iz izvora razlièitih od prihoda "èistog" smještaja. Prihodi se iskazuju u neto iznosima (ne ukljuèuju porez) a mogu biti: prihodi telekomunikacija, prihodi od osiguranja gostiju, prihodi od zakupa kongresne ili dvorane za sastanke, prihodi od pranja veša za goste, prihodi parkinga, prihodi mjenjaènice, prihodi depoa te razni ostali prihodi sektora koji se generišu i naplaæuju na recepciji (osim prihoda hrane i piæa i ostalih usluga plaæenih "na sobu" koji pripadaju ostalim dalje navedenim sektorima).Prihodi hranePrihod hrane se odnosi na neto prihod koji se ostvaruje prodajom hrane ukljuèujuæi prodaju kafe, mlijeka, èaja i svježih (nepakovanih, cijeðenih) sokova. Prihod ne ukljuèuje porez i obuhvata kako a la carte hranu tako i pansionsku hranu.Prihodi piæaPrihodi piæa ukljuèuju neto prihode ostvarene prodajom alkoholnih i bezalkoholnih piæa (ne ukljuèuju porez).Ostali prihodi sektora hrane i piæaOva prihodovna stavka ukljuèuje prihode sektora iz izvora razlièitih od prodaje hrane i piæa. Prihodi se iskazuju u neto iznosima (ne ukljuèuju porez) a mogu biti: zakup prostorija hrane i piæa za neku namjenu, razni banketni prihodi, prihodi od naplate kuvera ili servisa, te razni ostali prihodi sektora (prodaja bombona, cigareta i sl.).Prihod trgovinaOva prihodovna stavka ukljuèuje neto prihode (bez poreza) ostvarene prodajom trgovaèke robe u posebnim trgovinama objekta (kao što su suvenirnice, duæani, novinski kiosci i sl.).Prihod casinaOva stavka ukljuèuje neto prihode (bez poreza) ostvarene u hotelskom casinu ukoliko isti nije u potpunosti zakupljen pa se u njemu generiše prihod od zakupa.Prihod sporta i rekreacijeOva prihodovna stavka ukljuèuje neto prihode (bez poreza) ostvarene zakupom sportskih terena na korišæenje gostima (kao npr. teniskih terena,
Objašnjenje korišæenih pojmova Explanation of Terms Used
2726
Sistem za pristup InternetuSistem obraèuna telefonskih poziva
Vlastita web stranicaLokalna mreža (LAN)
Intranet sistemSistem za prodajna mjesta hrane i piæa (POS)
Sistem praæenja poslovanja (MIS)Sistem memorisanja podataka
(Data Warehousing)Jednoobrazni raèunov. sistem
za smještajnu ind. (USALI)Sistem upravljanja objektom (PMS)
Centralni sistem rezervacije (CRS)Sistem upravljanja prihodom (YM)
Široko pojasna mreža (WAN)Sistem upravljanja energijom (EMS)
Globalni sistem distribucije (GDS)
Internet AccessTelephone Central SystemOwn WebsiteLocal Area Network (LAN)Intranet SystemPoint of Sale System (POS)Management Information System (MIS)
Data Warehousing SystemUniform System of Accounts for Lodging Industry (USALI)Property Management System (PMS)Central Reservation System (CRS)Yield Management (YM)Wide Area Network (WAN)Energy Management System (EMS)Global Distribution System (GDS)
89,5%84,2%52,6%34,2%31,6%21,1%18,4%
18,4%
15,8%15,8%15,8%13,2%13,2%7,9%2,6%
90,0%86,7%53,3%40,0%33,3%23,3%20,0%
20,0%
16,7%16,7%16,7%13,3%13,3%6,7%3,3%
100,0%100,0%80,0%20,0%40,0%20,0%20,0%
20,0%
20,0%20,0%20,0%20,0%20,0%20,0%0,0%
66,7%33,3%0,0%0,0%0,0%0,0%0,0%
0,0%
0,0%0,0%0,0%0,0%0,0%0,0%0,0%
93,3%93,3%80,0%46,7%60,0%40,0%26,7%
33,3%
40,0%40,0%40,0%26,7%33,3%20,0%6,7%
87,5%75,0%31,3%37,5%18,8%6,3%6,3%
12,5%
0,0%0,0%0,0%6,3%0,0%0,0%0,0%
85,7%85,7%42,9%0,0%0,0%
14,3%28,6%
0,0%
0,0%0,0%0,0%0,0%0,0%0,0%0,0%
Hoteli koji æe ulagati (% u ukupnom) /Hotels that will invest (% in total)
Prosjeèan iznos ulaganja po hotelu u Euro /Average investment per hotel in Euro
348.481 513.970 11.000110.000
1.049.200 1.740.000 30.000 7.333
37%
30%
40%
100% 100%
20%
26%20%
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
Crna Gora / Montenegro Primorje / Seaside Area Središnji dio / Central Area Planinski dio / Mountain Area
0
100.000
200.000
300.000
400.000
500.000
600.000
700.000
800.000
900.000
1.000.000
1.100.000
1.200.000
1.300.000
1.400.000
1.500.000
1.600.000
1.700.000
1.800.000
Euro 2006 Euro 2007
% 2006 % 2007
Fakultet za turizam,hotelijerstvo i trgovinuBar
Poslovanje hotelijerstva u Crnoj Gori 2006 Horwath Hotel Industry Survey Montenegro 2006
Other Operating Departments Costs of SalesThis category includes purchase value of sold goods and services related to other operating department revenues (if it exists).PAYROLL AND RELATED EXPENSESThis category includes total labour costs for each hotel department separately. Total labour costs include: permanent employees payrolls in gross amount (incl. all tax and contributions), payroll supplements (employees benefits awards, vacation reimbursements, Christmas bonus, travelling to work compensation), total labour costs of seasonal workers and gross compensation for contracts (students) and fees. This category includes free meals for department employees. Payroll and related expenses are grouped in two groups: direct (related to operating departments) and undistributed (related to the overhead cost centers).Payroll and related expenses of rooms department include all labour costs of front office and housekeeping.Payroll and related expenses of F&B department include all kitchens and all food and beverage outlets (service) as well as banquet and catering areas.Shops payroll and related expenses are related to all separated shopping facilities (souvenir shops, markets etc.).Casino payroll and related expenses relate only to this department, and include gross labour costs of permanent employees, gross payroll of seasonal workers and contract gross compensations. Casino payroll related costs include payroll supplement expenses employees benefits.Sport and recreation payroll and related expenses are related to all sport facilities and eventually on beauty and similar areas if those are not rented out or part of wellness center.Wellness / Health center payroll and related expenses are related to this kind of separate center (if exists), for example thermal complex with medical help.Payroll and related expenses of other operating departments are related to labour costs of all operational departments which revenues are recorded under category “Other Operating Departments Revenues” (if exist).Payroll and related expenses of administration and general are related to GM office and labour costs of administrative personnel who are not organized in separate departments. In case of hotel being part of company which has more than one hotel then the adequate part of management labour costs (administration, finance, accounting, purchasing, development, human resources, IT, security) is added to the category "Undistributed Other Expenses of Administration and General" (allocation by key) and not included in this category.Payroll and related expenses of marketing and sales are related to total labour costs of the employees of marketing and sales department of the property (if exists). In case of hotel being part of company which has more than one hotel then the adequate part of central marketing and sales department labour costs is added to the category "Undistributed Other Expenses of Marketing and Sales" (allocation by key) and not included in this category.Payroll and related expenses of animation are related to total labour costs of animators employed in the property (if exists). In case of hotel being part of company which has more than one hotel then the adequate part of central animation department labour costs is added to the category "Undistributed Other Expenses of Animation" (allocation by key) and not included in this category.Payroll and related expenses of maintenance department are related to total labour costs in this department (house mechanics, gardeners). In case of hotel being part of company which has more than one hotel then the adequate part of central technical department labour costs is added to the category "Undistributed Other Expenses of Maintenance" (allocation by key) and not included in this category.OTHER DEPARTMENTAL EXPENSESOther departmental expenses are grouped in two groups: direct (related to operating departments) and undistributed expenses (related to the overhead cost centers).
Direktni troškovi ostalih operativnih sektoraOva troškovna stavka obuhvata nabavnu vrijednost prodane robe i usluga povezanu s prihodima ostalih sektora (ako takva postoji).PLATE I POVEZANI TROŠKOVIOva troškovna stavka obuhvata ukupne troškove rada iskazane za svaki hotelski sektor posebno. Ukupni troškovi rada obuhvataju: plate stalnih radnika u “bruto II” iznosu (uklj. sve poreze i doprinose iz i na platu), dodatke na plate (materijalna prava zaposlenih nagrade, regres za godišnji odmor, nadoknade prevoza na posao i sl.), ukupne troškove rada sezonskih radnika te bruto nadoknade po ugovorima o djelu, studentskim ugovorima i autorskim honorarima. Ovdje se takoðer navode troškovi besplatnog obroka za radnike odgovarajuæeg sektora. Plate i povezani troškovi se grupišu u dvije grupe: direktne (odnose se na operativne sektore) i nerasporeðene (odnose se na zajednièke troškovne službe objekta).Plate i povezani troškovi sektora smještaja obuhvataju troškove rada recepcije i domaæinstva.Plate i povezani troškovi sektora hrane i piæa obuhvataju sve kuhinje i sva prodajna mjesta hrane i piæa (usluživanje) te bankete i catering.Plate i povezani troškovi trgovina obuhvataju sve odvojene trgovaèke sadržaje (suvenirnice, duæane i sl.).Plate casina se odnose samo na ovaj sektor, a obuhvataju troškove rada stalnih radnika u bruto II iznosu, bruto troškove sezonskih radnika te bruto nadoknade po ugovorima o djelu. U troškove povezane s platama casina ulaze troškovi dodataka na plate.Plate i povezani troškovi sektora sporta i rekreacije odnose se na sve sportske terene, dvorane i sl. te eventualno na salone ako isti nisu zakupljeni ili dio wellness centra.Plate i povezani troškovi wellness / zdravstvenog centra odnose se na takav poseban sektor (ako postoji), kao npr. termalni kompleks s ljekarskim ordinacijama.Plate i povezani troškovi ostalih operativnih sektora odnose se na troškove rada svih operativnih sektora èiji su prihodi navedeni pod stavkom “prihodi ostalih operativnih sektora” (ukoliko postoje).Plate i povezani troškovi administrativnog i opšteg sektora objekta odnose se na kancelariju direktora objekta i troškove rada administrativnog osoblja objekta koje nije rasporeðeno u posebno iskazane sektore hotela. U sluèaju da je hotel dio nekog preduzeæa koje obuhvata više objekata tada je odgovarajuæi dio troškova rada Uprave tj. zajednièkih službi (npr. administracije, finansija, raèunovodstva, nabave, razvoja, kadrovske službe, informatike, sigurnosti ...) dodijeljen u stavku nerasporeðenih izdataka administracije (alokacija po kljuèu), a ne u ovu stavku.Plate i povezani troškovi marketinga i prodaje objekta odnose se na ukupne troškove rada zaposlenih u sektoru marketinga i prodaje objekta (ako postoji). U sluèaju da je hotel dio nekog preduzeæa koje obuhvata više objekata tada je odgovarajuæi dio troškova rada centralnog sektora marketinga i prodaje dodijeljen u stavku nerasporeðenih izdataka marketinga i prodaje (alokacija po kljuèu), a ne u ovu stavku.Plate i povezani troškovi animacije objekta odnose se na ukupne troškove rada animatora zaposlenih u objektu (ako postoji). U sluèaju da je hotel dio nekog preduzeæa koje obuhvata više objekata tada je odgovarajuæi dio troškova rada centralnog sektora animacije dodijeljen u stavku nerasporeðenih izdataka animacije (alokacija po kljuèu), a ne u ovu stavku.Plate i povezani troškovi sektora održavanja objekta odnose se na ukupne troškove rada zaposlenih u ovom sektoru (kuæni majstori, vrtlari i sl.). U sluèaju da je hotel dio nekog preduzeæa koje obuhvata više objekata tada je odgovarajuæi dio troškova rada centralnog tehnièkog sektora preduzeæa dodijeljen u stavku nerasporeðenih izdataka održavanja (alokacija po kljuèu), a ne u ovu stavku.OSTALI SEKTORSKI TROŠKOVIOstali sektorski troškovi se grupišu u dvije grupe: direktni (odnose se na operativne sektore) i nerasporeðeni izdaci (odnose se na zajednièke troškovne službe objekta).Ostali troškovi sektora smještajaOva troškovna stavka obuhvata sve troškove sektora smještaja osim
does not include wellness offer but it includes beauty and massage or hairdressers the revenues from those facilities are included in this department if those are not completely rented out in which case they generate rental revenues.Wellness / Health Center RevenuesThis category includes net revenues (without tax) from the sale of services in thermal area of the property (wellness), medical services and similar services to the guests.Other Operating Departments RevenuesThis category includes net revenues (without tax) realised in minor operated departments which revenues and expenses due to their value are noted separately (they are not included in other revenues category). These departments can be: nautical marina or small boat harbour that belongs to the property and similar.Rental RevenuesThis category includes net revenues (without tax) realised from rental of space (clubs, offices, restaurants, warehouses) and equipment.Other Operating RevenuesThis category includes all other operating net revenues (without tax) which could not be shown as revenue of categories mentioned above (vending machines, cash discounts etc.).COSTS OF SALERooms Cost of SalesThis category includes cost of telephone conversation, fax services, modem and similar services sold to the guests (this cost is the net amount invoiced by Telekom CG decreased by telecommunication costs generated by hotel staff because employee costs are included in other expenses of each department), cost of guest laundry services and so on. The corresponding revenue is recorded in category “Other Rooms Revenues”.Cost of Food SalesThis category includes purchase value of goods served to guests, in which corresponding revenue is recorded in category “Food Revenues”. Purchase value of goods represents net amount on supplier invoice which includes transportation and delivery costs, deducted for discount, and it stands for all a la carte and board meals. Free of charge employees' meal cost is not included, but is included in department in which employee works (in category payroll and related expenses) unless employees are paying for their meal.Cost of Beverage SalesThis category includes purchase value of alcoholic and non-alcoholic drinks served to guests, in which corresponding revenue is recorded in category “Beverage Revenues”. Purchase value of beverage represents net amount on supplier invoice which includes transportation and delivery costs, deducted for eventual discount. Free of charge beverage cost for employees which goes with meal is not included, but is included in department in which employee works (in category payroll and related expenses) unless employees are paying for their drink.Other F&B Cost of SalesThis category includes net purchase value or costs directly connected with "Other F&B Revenues" (for example purchase value of cigarettes, candies etc.).Shops Cost of SalesThis category includes net purchase value of the merchandise sold in shops. The corresponding revenue is recorded in category “Shops Revenues”.Sport and Recreation Cost of SalesThis category includes net purchase value of all sport equipment, requisites and similar rented to the guests as well as other purchases (cremes etc.) necessary for generating the revenues included in the category "Sport and Recreation Revenues".Wellness / Health Center Cost of SalesThis category includes purchase value of sold goods related to the revenues of this center (for example purchase value of beauty cremes and similar).
mini golfa, sportskih dvorana, ...), zakupom sportske opreme (reketi, loptice, plažni rekviziti, pedaline, èamci, ...) te naplatom ulaznica za korišæenje spoljašnjih bazena, plaže i sl. Ukoliko objekt ne sadrži wellness ponudu, a sadrži kozmetièki salon, masažu, frizerski salon onda se prihod ovih sadržaja može ukljuèiti u sektor sporta i rekreacije ako isti nije zakupljen u cijelosti pa se u njemu generiše prihod od zakupa.Prihod wellness / zdravstvenog centraOva prihodovna stavka ukljuèuje neto prihode (bez poreza) ostvarene prodajom usluga u termalnom dijelu objekta (wellness), zdravstvenih usluga i sl. gostima objekta.Prihodi ostalih operativnih sektoraOva prihodovna stavka ukljuèuje neto prihode (bez poreza) ostvarene u svim ostalim “manjim” sektorima objekta èiji se prihodi i troškovi zbog njihove vrijednosti posebno iskazuju (tj. ne iskazuju se u stavci ostali prihodi). Ovakav sektor može biti npr. marina ili privezište koja pripada objektu i sl.Prihodi od zakupaOva prihodovna stavka ukljuèuje neto prihode (bez poreza) ostvarene zakupom prostora (klubova, ureda, restorana, skladišta, trgovina i sl.) i opreme.Ostali prihodiOva prihodovna stavka ukljuèuje neto prihode (bez poreza) koje nije bilo moguæe iskazati kao prihod nekog od gore navedenih sektora (prihodi od automata za igre ili prodaju, popusti na gotovinu, itd.).DIREKTNI TROŠKOVIDirektni troškovi sektora smještajaOva troškovna stavka obuhvata trošak telefonskih razgovora, usluga faksa, modema i sl. prodanih gostima (trošak predstavlja fakturisani neto iznos od Telekoma CG-a, umanjen za troškove telekomunikacija koje koriste radnici hotela jer se isti nalaze u ostalim troškovima svakog pojedinog sektora objekta), trošak pranja veša za goste i sl. Odgovarajuæi prihod je naveden u stavci "ostali prihodi sektora smještaja".Direktni troškovi hraneOva troškovna stavka obuhvata neto nabavnu vrijednost namirnica usluženih gostima, pri èemu je odgovarajuæi prihod naveden u iznosu “prihod hrane”. Nabavna vrijednost namirnica predstavlja fakturisani neto iznos od dobavljaèa koji ukljuèuje troškove prevoza i dostave, umanjen za eventualne rabate i to ukupno za a la carte i pansionske obroke. Trošak besplatnih obroka za radnike nije ovdje ukljuèen nego na odgovarajuæem sektoru kojem isti pripadaju (u stavci plate i povezani troškovi) osim ako radnici svoje obroke plaæaju.Direktni troškovi piæaOva troškovna stavka obuhvata neto nabavnu vrijednost alkoholnih i bezalkoholnih piæa usluženih gostima, pri èemu je odgovarajuæi prihod naveden u iznosu “prihod piæa”. Ukupna nabavna vrijednost piæa predstavlja fakturisani neto iznos od dobavljaèa koji ukljuèuje troškove prevoza i dostave, umanjen za eventualne rabate. Trošak besplatnog piæa uz obrok za radnike nije ovdje ukljuèen nego na odgovarajuæem sektoru kojem isti pripadaju (u stavci plate i povezani troškovi) osim ako radnici svoje piæe plaæaju.Ostali direktni troškovi sektora hrane i piæaOva troškovna stavka obuhvata neto nabavnu vrijednost odnosno troškove direktno povezane s "ostalim prihodima sektora hrane i piæa" (npr. nabavna vrijednost cigareta, bonbona i sl.).Direktni troškovi trgovinaOva troškovna stavka obuhvata neto nabavnu vrijednost trgovaèke robe prodane u trgovinama. Odgovarajuæi prihod je "prihod trgovina".Direktni troškovi sporta i rekreacijeOva troškovna stavka obuhvata neto nabavnu vrijednost sportske opreme, rekvizita i sl. koje gosti uzimaju u zakup te ostale nabavke (kreme i sl.) nužne za generisanje prihoda navedenih u stavci "prihodi sporta i rekreacije".Direktni troškovi wellness / zdravstvenog centraOva troškovna stavka obuhvata nabavnu vrijednost robe povezanu s prihodom centra (npr. nabavnu vrijednost kozmetièkih sredstava i slièno).
2928Fakultet za turizam,hotelijerstvo i trgovinuBar
Poslovanje hotelijerstva u Crnoj Gori 2006 Horwath Hotel Industry Survey Montenegro 2006
Other Operating Departments Costs of SalesThis category includes purchase value of sold goods and services related to other operating department revenues (if it exists).PAYROLL AND RELATED EXPENSESThis category includes total labour costs for each hotel department separately. Total labour costs include: permanent employees payrolls in gross amount (incl. all tax and contributions), payroll supplements (employees benefits awards, vacation reimbursements, Christmas bonus, travelling to work compensation), total labour costs of seasonal workers and gross compensation for contracts (students) and fees. This category includes free meals for department employees. Payroll and related expenses are grouped in two groups: direct (related to operating departments) and undistributed (related to the overhead cost centers).Payroll and related expenses of rooms department include all labour costs of front office and housekeeping.Payroll and related expenses of F&B department include all kitchens and all food and beverage outlets (service) as well as banquet and catering areas.Shops payroll and related expenses are related to all separated shopping facilities (souvenir shops, markets etc.).Casino payroll and related expenses relate only to this department, and include gross labour costs of permanent employees, gross payroll of seasonal workers and contract gross compensations. Casino payroll related costs include payroll supplement expenses employees benefits.Sport and recreation payroll and related expenses are related to all sport facilities and eventually on beauty and similar areas if those are not rented out or part of wellness center.Wellness / Health center payroll and related expenses are related to this kind of separate center (if exists), for example thermal complex with medical help.Payroll and related expenses of other operating departments are related to labour costs of all operational departments which revenues are recorded under category “Other Operating Departments Revenues” (if exist).Payroll and related expenses of administration and general are related to GM office and labour costs of administrative personnel who are not organized in separate departments. In case of hotel being part of company which has more than one hotel then the adequate part of management labour costs (administration, finance, accounting, purchasing, development, human resources, IT, security) is added to the category "Undistributed Other Expenses of Administration and General" (allocation by key) and not included in this category.Payroll and related expenses of marketing and sales are related to total labour costs of the employees of marketing and sales department of the property (if exists). In case of hotel being part of company which has more than one hotel then the adequate part of central marketing and sales department labour costs is added to the category "Undistributed Other Expenses of Marketing and Sales" (allocation by key) and not included in this category.Payroll and related expenses of animation are related to total labour costs of animators employed in the property (if exists). In case of hotel being part of company which has more than one hotel then the adequate part of central animation department labour costs is added to the category "Undistributed Other Expenses of Animation" (allocation by key) and not included in this category.Payroll and related expenses of maintenance department are related to total labour costs in this department (house mechanics, gardeners). In case of hotel being part of company which has more than one hotel then the adequate part of central technical department labour costs is added to the category "Undistributed Other Expenses of Maintenance" (allocation by key) and not included in this category.OTHER DEPARTMENTAL EXPENSESOther departmental expenses are grouped in two groups: direct (related to operating departments) and undistributed expenses (related to the overhead cost centers).
Direktni troškovi ostalih operativnih sektoraOva troškovna stavka obuhvata nabavnu vrijednost prodane robe i usluga povezanu s prihodima ostalih sektora (ako takva postoji).PLATE I POVEZANI TROŠKOVIOva troškovna stavka obuhvata ukupne troškove rada iskazane za svaki hotelski sektor posebno. Ukupni troškovi rada obuhvataju: plate stalnih radnika u “bruto II” iznosu (uklj. sve poreze i doprinose iz i na platu), dodatke na plate (materijalna prava zaposlenih nagrade, regres za godišnji odmor, nadoknade prevoza na posao i sl.), ukupne troškove rada sezonskih radnika te bruto nadoknade po ugovorima o djelu, studentskim ugovorima i autorskim honorarima. Ovdje se takoðer navode troškovi besplatnog obroka za radnike odgovarajuæeg sektora. Plate i povezani troškovi se grupišu u dvije grupe: direktne (odnose se na operativne sektore) i nerasporeðene (odnose se na zajednièke troškovne službe objekta).Plate i povezani troškovi sektora smještaja obuhvataju troškove rada recepcije i domaæinstva.Plate i povezani troškovi sektora hrane i piæa obuhvataju sve kuhinje i sva prodajna mjesta hrane i piæa (usluživanje) te bankete i catering.Plate i povezani troškovi trgovina obuhvataju sve odvojene trgovaèke sadržaje (suvenirnice, duæane i sl.).Plate casina se odnose samo na ovaj sektor, a obuhvataju troškove rada stalnih radnika u bruto II iznosu, bruto troškove sezonskih radnika te bruto nadoknade po ugovorima o djelu. U troškove povezane s platama casina ulaze troškovi dodataka na plate.Plate i povezani troškovi sektora sporta i rekreacije odnose se na sve sportske terene, dvorane i sl. te eventualno na salone ako isti nisu zakupljeni ili dio wellness centra.Plate i povezani troškovi wellness / zdravstvenog centra odnose se na takav poseban sektor (ako postoji), kao npr. termalni kompleks s ljekarskim ordinacijama.Plate i povezani troškovi ostalih operativnih sektora odnose se na troškove rada svih operativnih sektora èiji su prihodi navedeni pod stavkom “prihodi ostalih operativnih sektora” (ukoliko postoje).Plate i povezani troškovi administrativnog i opšteg sektora objekta odnose se na kancelariju direktora objekta i troškove rada administrativnog osoblja objekta koje nije rasporeðeno u posebno iskazane sektore hotela. U sluèaju da je hotel dio nekog preduzeæa koje obuhvata više objekata tada je odgovarajuæi dio troškova rada Uprave tj. zajednièkih službi (npr. administracije, finansija, raèunovodstva, nabave, razvoja, kadrovske službe, informatike, sigurnosti ...) dodijeljen u stavku nerasporeðenih izdataka administracije (alokacija po kljuèu), a ne u ovu stavku.Plate i povezani troškovi marketinga i prodaje objekta odnose se na ukupne troškove rada zaposlenih u sektoru marketinga i prodaje objekta (ako postoji). U sluèaju da je hotel dio nekog preduzeæa koje obuhvata više objekata tada je odgovarajuæi dio troškova rada centralnog sektora marketinga i prodaje dodijeljen u stavku nerasporeðenih izdataka marketinga i prodaje (alokacija po kljuèu), a ne u ovu stavku.Plate i povezani troškovi animacije objekta odnose se na ukupne troškove rada animatora zaposlenih u objektu (ako postoji). U sluèaju da je hotel dio nekog preduzeæa koje obuhvata više objekata tada je odgovarajuæi dio troškova rada centralnog sektora animacije dodijeljen u stavku nerasporeðenih izdataka animacije (alokacija po kljuèu), a ne u ovu stavku.Plate i povezani troškovi sektora održavanja objekta odnose se na ukupne troškove rada zaposlenih u ovom sektoru (kuæni majstori, vrtlari i sl.). U sluèaju da je hotel dio nekog preduzeæa koje obuhvata više objekata tada je odgovarajuæi dio troškova rada centralnog tehnièkog sektora preduzeæa dodijeljen u stavku nerasporeðenih izdataka održavanja (alokacija po kljuèu), a ne u ovu stavku.OSTALI SEKTORSKI TROŠKOVIOstali sektorski troškovi se grupišu u dvije grupe: direktni (odnose se na operativne sektore) i nerasporeðeni izdaci (odnose se na zajednièke troškovne službe objekta).Ostali troškovi sektora smještajaOva troškovna stavka obuhvata sve troškove sektora smještaja osim
does not include wellness offer but it includes beauty and massage or hairdressers the revenues from those facilities are included in this department if those are not completely rented out in which case they generate rental revenues.Wellness / Health Center RevenuesThis category includes net revenues (without tax) from the sale of services in thermal area of the property (wellness), medical services and similar services to the guests.Other Operating Departments RevenuesThis category includes net revenues (without tax) realised in minor operated departments which revenues and expenses due to their value are noted separately (they are not included in other revenues category). These departments can be: nautical marina or small boat harbour that belongs to the property and similar.Rental RevenuesThis category includes net revenues (without tax) realised from rental of space (clubs, offices, restaurants, warehouses) and equipment.Other Operating RevenuesThis category includes all other operating net revenues (without tax) which could not be shown as revenue of categories mentioned above (vending machines, cash discounts etc.).COSTS OF SALERooms Cost of SalesThis category includes cost of telephone conversation, fax services, modem and similar services sold to the guests (this cost is the net amount invoiced by Telekom CG decreased by telecommunication costs generated by hotel staff because employee costs are included in other expenses of each department), cost of guest laundry services and so on. The corresponding revenue is recorded in category “Other Rooms Revenues”.Cost of Food SalesThis category includes purchase value of goods served to guests, in which corresponding revenue is recorded in category “Food Revenues”. Purchase value of goods represents net amount on supplier invoice which includes transportation and delivery costs, deducted for discount, and it stands for all a la carte and board meals. Free of charge employees' meal cost is not included, but is included in department in which employee works (in category payroll and related expenses) unless employees are paying for their meal.Cost of Beverage SalesThis category includes purchase value of alcoholic and non-alcoholic drinks served to guests, in which corresponding revenue is recorded in category “Beverage Revenues”. Purchase value of beverage represents net amount on supplier invoice which includes transportation and delivery costs, deducted for eventual discount. Free of charge beverage cost for employees which goes with meal is not included, but is included in department in which employee works (in category payroll and related expenses) unless employees are paying for their drink.Other F&B Cost of SalesThis category includes net purchase value or costs directly connected with "Other F&B Revenues" (for example purchase value of cigarettes, candies etc.).Shops Cost of SalesThis category includes net purchase value of the merchandise sold in shops. The corresponding revenue is recorded in category “Shops Revenues”.Sport and Recreation Cost of SalesThis category includes net purchase value of all sport equipment, requisites and similar rented to the guests as well as other purchases (cremes etc.) necessary for generating the revenues included in the category "Sport and Recreation Revenues".Wellness / Health Center Cost of SalesThis category includes purchase value of sold goods related to the revenues of this center (for example purchase value of beauty cremes and similar).
mini golfa, sportskih dvorana, ...), zakupom sportske opreme (reketi, loptice, plažni rekviziti, pedaline, èamci, ...) te naplatom ulaznica za korišæenje spoljašnjih bazena, plaže i sl. Ukoliko objekt ne sadrži wellness ponudu, a sadrži kozmetièki salon, masažu, frizerski salon onda se prihod ovih sadržaja može ukljuèiti u sektor sporta i rekreacije ako isti nije zakupljen u cijelosti pa se u njemu generiše prihod od zakupa.Prihod wellness / zdravstvenog centraOva prihodovna stavka ukljuèuje neto prihode (bez poreza) ostvarene prodajom usluga u termalnom dijelu objekta (wellness), zdravstvenih usluga i sl. gostima objekta.Prihodi ostalih operativnih sektoraOva prihodovna stavka ukljuèuje neto prihode (bez poreza) ostvarene u svim ostalim “manjim” sektorima objekta èiji se prihodi i troškovi zbog njihove vrijednosti posebno iskazuju (tj. ne iskazuju se u stavci ostali prihodi). Ovakav sektor može biti npr. marina ili privezište koja pripada objektu i sl.Prihodi od zakupaOva prihodovna stavka ukljuèuje neto prihode (bez poreza) ostvarene zakupom prostora (klubova, ureda, restorana, skladišta, trgovina i sl.) i opreme.Ostali prihodiOva prihodovna stavka ukljuèuje neto prihode (bez poreza) koje nije bilo moguæe iskazati kao prihod nekog od gore navedenih sektora (prihodi od automata za igre ili prodaju, popusti na gotovinu, itd.).DIREKTNI TROŠKOVIDirektni troškovi sektora smještajaOva troškovna stavka obuhvata trošak telefonskih razgovora, usluga faksa, modema i sl. prodanih gostima (trošak predstavlja fakturisani neto iznos od Telekoma CG-a, umanjen za troškove telekomunikacija koje koriste radnici hotela jer se isti nalaze u ostalim troškovima svakog pojedinog sektora objekta), trošak pranja veša za goste i sl. Odgovarajuæi prihod je naveden u stavci "ostali prihodi sektora smještaja".Direktni troškovi hraneOva troškovna stavka obuhvata neto nabavnu vrijednost namirnica usluženih gostima, pri èemu je odgovarajuæi prihod naveden u iznosu “prihod hrane”. Nabavna vrijednost namirnica predstavlja fakturisani neto iznos od dobavljaèa koji ukljuèuje troškove prevoza i dostave, umanjen za eventualne rabate i to ukupno za a la carte i pansionske obroke. Trošak besplatnih obroka za radnike nije ovdje ukljuèen nego na odgovarajuæem sektoru kojem isti pripadaju (u stavci plate i povezani troškovi) osim ako radnici svoje obroke plaæaju.Direktni troškovi piæaOva troškovna stavka obuhvata neto nabavnu vrijednost alkoholnih i bezalkoholnih piæa usluženih gostima, pri èemu je odgovarajuæi prihod naveden u iznosu “prihod piæa”. Ukupna nabavna vrijednost piæa predstavlja fakturisani neto iznos od dobavljaèa koji ukljuèuje troškove prevoza i dostave, umanjen za eventualne rabate. Trošak besplatnog piæa uz obrok za radnike nije ovdje ukljuèen nego na odgovarajuæem sektoru kojem isti pripadaju (u stavci plate i povezani troškovi) osim ako radnici svoje piæe plaæaju.Ostali direktni troškovi sektora hrane i piæaOva troškovna stavka obuhvata neto nabavnu vrijednost odnosno troškove direktno povezane s "ostalim prihodima sektora hrane i piæa" (npr. nabavna vrijednost cigareta, bonbona i sl.).Direktni troškovi trgovinaOva troškovna stavka obuhvata neto nabavnu vrijednost trgovaèke robe prodane u trgovinama. Odgovarajuæi prihod je "prihod trgovina".Direktni troškovi sporta i rekreacijeOva troškovna stavka obuhvata neto nabavnu vrijednost sportske opreme, rekvizita i sl. koje gosti uzimaju u zakup te ostale nabavke (kreme i sl.) nužne za generisanje prihoda navedenih u stavci "prihodi sporta i rekreacije".Direktni troškovi wellness / zdravstvenog centraOva troškovna stavka obuhvata nabavnu vrijednost robe povezanu s prihodom centra (npr. nabavnu vrijednost kozmetièkih sredstava i slièno).
2928Fakultet za turizam,hotelijerstvo i trgovinuBar
Poslovanje hotelijerstva u Crnoj Gori 2006 Horwath Hotel Industry Survey Montenegro 2006
Rooms Other Departmental ExpensesThis category includes all expenses of rooms department except labour and costs of sale (supplies, room inventory, cleaning and washing, employee uniforms, office material, employee telecommunication costs, representation, business trip expenses, reservation system cost, current and investment maintenance of department etc.).F&B Other Departmental ExpensesThis category includes all expenses of food and beverage department, except labour costs and sales costs (supplies, food and beverage area inventory, cleaning and washing, employee uniforms, office material, telecommunication costs of employees, music and special events costs, representation, business trip expenses, current and investment maintenance of department etc.).Shops Other Departmental ExpensesThis category includes all expenses from the operation of shops, except labour costs and purchasing values of the sold merchandise (supplies, employee uniforms, office material, telecommunication costs of department employees, representation, business trip expenses, current and investment maintenance of department).Casino Other Departmental ExpensesThis category includes all expenses derived from casino business except payroll and related costs (supplies, casino inventory, cleaning and washing, employee uniforms, office material, telecommunication costs of department employees, representation, business trip expenses, current and investment maintenance of department).Sport and Recreation Other Departmental ExpensesThis category includes all expenses derived from the operation of all sport and recreation facilities except payroll and related costs and costs of sales (supplies, cleaning and washing, employee uniforms, office material, telecommunication costs of department employees, representation, business trip expenses, current and investment maintenance of department).Wellness / Health Center Other Departmental ExpensesThis category includes total costs derived from center business, except labour costs and cost of sales related to revenue of this department (supplies and office material, inventory, cleaning and washing, employee uniforms, telecommunication costs of department employees, representation, business trip expenses, current and investment maintenance of department).Other Expenses of Other Operating DepartmentsThis category includes total costs derived from other operating department businesses, except labour costs and cost of sales related to revenue of these departments (supply and office materials, inventory, cleaning and washing, employee uniforms, telecommunication costs of department employees, representation, outsourcing, music expenses business trip expenses, current and investment maintenance of department).Undistributed Expenses Administration and GeneralThis category includes all general and administrative expenses derived from the hotel business, except labour costs (supply and office material, audit cost, bank services and money transfer, employees insurance, subscriptions, travelling expenses and GM representation, legal services). In case of hotel being part of company which has more than one hotel then the adequate part of other expenses (and management labour costs) of central overhead departments (administration, finance, accounting, supply, development, human resources, IT, security) is allocated by key to this category.Undistributed Expenses Marketing and SalesThis category includes all expenses derived from advertising and promotional activities (memberships, media advertising, travelling expenses, promo materials, public relations, supply and office material, employee telecommunication, representation etc.). In case of hotel being part of company which has more than one hotel then the adequate part of central marketing and sales costs (and labour costs) is allocated by key to this category.
troškova rada i direktnih troškova (potrošni materijal, inventar u sobama, èišæenje i pranje, uniforme radnika, kancelarijski materijal, troškovi telekomunikacija radnika sektora, reprezentacija, putni troškovi i dnevnice, trošak sistema rezervacija, tekuæe i investiciono održavanje sektora itd.).Ostali troškovi sektora hrane i piæaOva troškovna stavka obuhvata sve troškove sektora hrane i piæa, osim troškova rada i direktnih troškova (potrošni materijal, inventar u prostorima hrane i piæa, èišæenje i pranje, uniforme radnika, kancelarijski materijal, putni troškovi i dnevnice, troškovi telekomunikacija radnika sektora, troškovi muzike i specijalnih dogaðanja, reprezentacija, tekuæe i investiciono održavanje sektora itd.).Ostali troškovi trgovinaOva troškovna stavka obuhvata sve troškove proizašle iz poslovanja trgovina osim nabavne vrijednosti trgovaèke robe i troškova plata i povezanih troškova (potrošni materijal, sitni inventar, èišæenje i pranje, uniforme radnika, kancelarijski materijal, putni troškovi i dnevnice, troškovi telekomunikacija radnika sektora, reprezentacija, tekuæe i investiciono održavanje sektora itd.).Ostali troškovi casinaOva troškovna stavka obuhvata sve troškove proizašle iz poslovanja casina osim troškova plata i povezanih troškova (potrošni materijal, inventar u casinu, èišæenje i pranje, uniforme radnika, kancelarijski materijal, putni troškovi i dnevnice, troškovi telekomunikacija radnika sektora, reprezentacija, tekuæe i investiciono održavanje sektora itd.).Ostali troškovi sporta i rekreacijeOva troškovna stavka obuhvata sve troškove sektora sporta i rekreacije proizašle iz poslovanja, osim troškova rada i direktnih troškova (potrošni materijal, uniforme radnika, kancelarijski materijal, putni troškovi i dnevnice, troškovi telekomunikacija radnika sektora, tekuæe i investiciono održavanje sektora itd.).Ostali troškovi wellness / zdravstvenog centraOva troškovna stavka obuhvata ukupne troškove proizašle iz poslovanja centra, osim troškova rada i direktnih troškova povezanih s prihodima centra (npr. potrošni i kancelarijski materijal, inventar, èišæenje i pranje, uniforme radnika, putni troškovi i dnevnice, troškovi telekomunikacija radnika sektora, reprezentacija, tekuæe i investiciono održavanje sektora itd.).Ostali troškovi ostalih operativnih sektoraOva troškovna stavka obuhvata ukupne troškove proizašle iz poslovanja ostalih “manjih” sektora, osim troškova rada i direktnih troškova povezanih s prihodima ovih sektora (potrošni i kancelarijski materijal, inventar, èišæenje i pranje, uniforme radnika, troškovi glazbe, vanjske usluge, putni troškovi i dnevnice, troškovi telekomunikacija radnika sektora, reprezentacija, tekuæe i investiciono održavanje sektora itd.).Nerasporeðeni izdaci administrativnog i opšteg sektoraOva troškovna stavka obuhvata sve opšte i administrativne troškove proizašle iz poslovanja objekta, osim troškova rada (potrošni i kancelarijski materijal, troškovi revizije, bankarske usluge i platni promet, osiguranje svih radnika, pretplate, dnevnice, putne troškove i reprezentaciju direktora objekta, pravne usluge itd.). U sluèaju da je hotel dio nekog preduzeæa koje obuhvata više objekata tada je odgovarajuæi dio ostalih troškova (kao i troškova rada) Uprave tj. zajednièkih službi (npr. administracije, finansija, raèunovodstva, nabave, razvoja, kadrovske službe, informatike, sigurnosti ...) alociran po kljuèu u ovu stavku.Nerasporeðeni izdaci marketinga i prodajeOva troškovna stavka obuhvata sve troškove proizašle iz reklamnih i promotivnih aktivnosti (èlanarine, oglašavanje u raznim medijima, dnevnice, putni troškovi, reklamni materijali, odnosi s javnošæu, potrošni i kancelarijski materijal, telekomunikacije radnika sektora, reprezentacija itd.). U sluèaju da je hotel dio nekog preduzeæa koje obuhvata više objekata tada je odgovarajuæi dio ostalih troškova (kao i troškova rada) centralnog sektora marketinga i prodaje alociran po kljuèu u ovu stavku.Nerasporeðeni izdaci animacije objektaOva troškovna stavka obuhvata sve troškove proizašle iz aktivnosti animacije pruženih gostima objekta, osim troškova rada radnika sektora
Fakultet za turizam,hotelijerstvo i trgovinuBar
30
Undistributed Expenses AnimationThis category includes all expenses derived from animation activities (supply and office material, employee telecommunication, representation, business trip expenses, etc.). In case of hotel being part of company which has more than one hotel then the adequate part of central animation costs (and labour costs) is allocated by key to this category.Undistributed Expenses MaintenanceThis category includes all expenses derived from technical maintenance of hotel interior and exterior not mentioned in other hotel departments, except labour costs (supply and office material, contracted repairs, tools, spare parts, engineering material, construction material, uniforms, waste disposal, equipment and plant certificates). In case of hotel being part of company which has more than one hotel then the adequate part of other expenses (and labour costs) of central maintenance is allocated by key to this category.EnergyThis category includes all energy expenses derived from hotel business, and is related to net invoices for electricity, gas, water, oil, gasoline, diesel fuel and solid fuel.FIXED CHARGESManagement FeeThese expenses are related on hotels which have signed management contracts with management companies based on which properties (usually) pay two types of fee: basic fee (usually agreed as percentage of total revenue) and incentive fee (usually agreed as percentage of gross operating profit-GOP).Rent and Leasing ExpensesThis category includes all space or equipment rental cost, except equipment rented for special events (banquets) which is noted as cost of specific department.Taxes and FeesThis category includes municipal and similar compensations, taxes and contributions which do not depend upon business result and memberships. Also, it includes other state (county) taxes as property tax.Insurance PremiumsThis category includes all payments for insurance of buildings, equipment and vehicles.Depreciation and AmortizationThis category includes amortization of buildings, equipment and other assets.Interest ExpensesThis category includes total interests on any debt.Other Fixed ChargesThis category includes all other net property expenses that do not depend on the operational result including replacement reserves for equipment and small inventory. In case of hotel being part of company which has more than one hotel then the adequate part of overall fixed charges is allocated by key to this category.FINANCIAL AND EXTRAORDINARY BUSINESSFinancial and Extraordinary RevenuesThis revenue category includes total net financial and extraordinary revenues of the property (interest revenues, positive differences in exchange rate, sale of asset revenues etc.)Financial (excl. interests) and Extraordinary ExpensesThis expense category includes net financial and extraordinary expenses of the property except interests expenses (negative differences in exchange rate, sale of asset expenses etc.)
(potrošni i kancelarijski materijal, telekomunikacije radnika sektora, dnevnice, putni troškovi, sitni inventar prostora animacije, itd.). U sluèaju da je hotel dio nekog preduzeæa koje obuhvata više objekata tada je odgovarajuæi dio ostalih troškova (kao i troškova rada) centralnog sektora animacije alociran po kljuèu u ovu stavku.Nerasporeðeni izdaci sektora održavanja objektaOva troškovna stavka obuhvata sve troškove proizašle iz tehnièkog održavanja unutrašnjeg i spoljašnjeg dijela objekta nenavedene u pojedinim sektorima objekta, osim troškova rada radnika sektora (potrošni i kancelarijski materijal, ugovoreni popravci, alat, rezervni dijelovi, inženjerski materijal, graðevinski materijal, uniforme, odvoz smeæa, atesti ureðaja i postrojenja itd.). U sluèaju da je hotel dio nekog preduzeæa koje obuhvata više objekata tada je odgovarajuæi dio ostalih troškova (kao i troškova rada) centralnog tehnièkog sektora preduzeæa alociran po kljuèu u ovu stavku.Troškovi energije objektaOva troškovna stavka obuhvata ukupne troškove energije proizašle iz poslovanja cijelog objekta, a odnosi se na fakturisane neto iznose potrošnje elektriène energije, plina, vode, lož ulja, benzina i diesel goriva te èvrstih goriva u objektu.FIKSNI TROŠKOVIMenadžment nadoknadaOvdje navedeni troškovi odnose se na objekte koji imaju zakljuèene ugovore o upravljanju s menadžment kompanijama temeljem kojih objekti plaæaju (uobièajeno) dvije vrste nadoknada: osnovnu koja je uobièajeno ugovorena kao % od ukupnog prihoda te stimulativnu koja je uobièajeno ugovorena kao % od bruto operativne dobiti GOP-a objekta.Trošak zakupa i leasinga opremeOva troškovna stavka obuhvata sve troškove zakupa prostora ili opreme, osim opreme zakupljene za potrebe obavljanja specifiènih dogaðanja (npr. za bankete) koja ulazi u troškove odgovarajuæeg sektora.Nadoknade (komunalna i druge) i doprinosiOva troškovna stavka obuhvata komunalnu i sliène nadoknade, poreze i doprinose koji ne ovise o rezultatu te takse vezane za objekt. Takoðer, ukljuèuje i ostala davanja državi (opštini) kao npr. porez na imovinu.Premije osiguranjaOva troškovna stavka obuhvata sve premije osiguranja zgrada, opreme i vozila objekta.AmortizacijaOva stavka obuhvata amortizaciju zgrada, opreme i ostalih osnovnih sredstava objekta, kroz vijek trajanja.Troškovi kamataOva troškovna stavka obuhvata ukupne troškove kamata na bilo koje obveze koje se odnose na objekt.Ostali fiksni troškoviOvdje navedeni fiksni troškovi odnose se na sve ostale neto troškove objekta koji ne ovise o poslovnom rezultatu objekta ukljuèujuæi rezervisanja za zamjenu opreme i sitnog inventara objekta. U sluèaju da je hotel dio nekog preduzeæa koje obuhvata dva ili više objekata tada je dio fiksnih troškova preduzeæa alociran po kljuèu u ovu stavku.FINANSIJSKO I VANREDNO POSLOVANJEFinansijski i vanredni prihodiOva prihodovna stavka obuhvata ukupne neto finansijske i vanredne prihode objekta (prihodi od kamata, pozitivne kursne razlike, prihodi od prodaje imovine i sl.).Finansijski (osim kamata) i vanredni rashodiOva troškovna stavka obuhvata neto finansijske i vanredne rashode objekta, osim troškova kamata (negativne kursne razlike, rashodi od prodaje imovine i sl.).
Poslovanje hotelijerstva u Crnoj Gori 2006 Horwath Hotel Industry Survey Montenegro 2006 31
Rooms Other Departmental ExpensesThis category includes all expenses of rooms department except labour and costs of sale (supplies, room inventory, cleaning and washing, employee uniforms, office material, employee telecommunication costs, representation, business trip expenses, reservation system cost, current and investment maintenance of department etc.).F&B Other Departmental ExpensesThis category includes all expenses of food and beverage department, except labour costs and sales costs (supplies, food and beverage area inventory, cleaning and washing, employee uniforms, office material, telecommunication costs of employees, music and special events costs, representation, business trip expenses, current and investment maintenance of department etc.).Shops Other Departmental ExpensesThis category includes all expenses from the operation of shops, except labour costs and purchasing values of the sold merchandise (supplies, employee uniforms, office material, telecommunication costs of department employees, representation, business trip expenses, current and investment maintenance of department).Casino Other Departmental ExpensesThis category includes all expenses derived from casino business except payroll and related costs (supplies, casino inventory, cleaning and washing, employee uniforms, office material, telecommunication costs of department employees, representation, business trip expenses, current and investment maintenance of department).Sport and Recreation Other Departmental ExpensesThis category includes all expenses derived from the operation of all sport and recreation facilities except payroll and related costs and costs of sales (supplies, cleaning and washing, employee uniforms, office material, telecommunication costs of department employees, representation, business trip expenses, current and investment maintenance of department).Wellness / Health Center Other Departmental ExpensesThis category includes total costs derived from center business, except labour costs and cost of sales related to revenue of this department (supplies and office material, inventory, cleaning and washing, employee uniforms, telecommunication costs of department employees, representation, business trip expenses, current and investment maintenance of department).Other Expenses of Other Operating DepartmentsThis category includes total costs derived from other operating department businesses, except labour costs and cost of sales related to revenue of these departments (supply and office materials, inventory, cleaning and washing, employee uniforms, telecommunication costs of department employees, representation, outsourcing, music expenses business trip expenses, current and investment maintenance of department).Undistributed Expenses Administration and GeneralThis category includes all general and administrative expenses derived from the hotel business, except labour costs (supply and office material, audit cost, bank services and money transfer, employees insurance, subscriptions, travelling expenses and GM representation, legal services). In case of hotel being part of company which has more than one hotel then the adequate part of other expenses (and management labour costs) of central overhead departments (administration, finance, accounting, supply, development, human resources, IT, security) is allocated by key to this category.Undistributed Expenses Marketing and SalesThis category includes all expenses derived from advertising and promotional activities (memberships, media advertising, travelling expenses, promo materials, public relations, supply and office material, employee telecommunication, representation etc.). In case of hotel being part of company which has more than one hotel then the adequate part of central marketing and sales costs (and labour costs) is allocated by key to this category.
troškova rada i direktnih troškova (potrošni materijal, inventar u sobama, èišæenje i pranje, uniforme radnika, kancelarijski materijal, troškovi telekomunikacija radnika sektora, reprezentacija, putni troškovi i dnevnice, trošak sistema rezervacija, tekuæe i investiciono održavanje sektora itd.).Ostali troškovi sektora hrane i piæaOva troškovna stavka obuhvata sve troškove sektora hrane i piæa, osim troškova rada i direktnih troškova (potrošni materijal, inventar u prostorima hrane i piæa, èišæenje i pranje, uniforme radnika, kancelarijski materijal, putni troškovi i dnevnice, troškovi telekomunikacija radnika sektora, troškovi muzike i specijalnih dogaðanja, reprezentacija, tekuæe i investiciono održavanje sektora itd.).Ostali troškovi trgovinaOva troškovna stavka obuhvata sve troškove proizašle iz poslovanja trgovina osim nabavne vrijednosti trgovaèke robe i troškova plata i povezanih troškova (potrošni materijal, sitni inventar, èišæenje i pranje, uniforme radnika, kancelarijski materijal, putni troškovi i dnevnice, troškovi telekomunikacija radnika sektora, reprezentacija, tekuæe i investiciono održavanje sektora itd.).Ostali troškovi casinaOva troškovna stavka obuhvata sve troškove proizašle iz poslovanja casina osim troškova plata i povezanih troškova (potrošni materijal, inventar u casinu, èišæenje i pranje, uniforme radnika, kancelarijski materijal, putni troškovi i dnevnice, troškovi telekomunikacija radnika sektora, reprezentacija, tekuæe i investiciono održavanje sektora itd.).Ostali troškovi sporta i rekreacijeOva troškovna stavka obuhvata sve troškove sektora sporta i rekreacije proizašle iz poslovanja, osim troškova rada i direktnih troškova (potrošni materijal, uniforme radnika, kancelarijski materijal, putni troškovi i dnevnice, troškovi telekomunikacija radnika sektora, tekuæe i investiciono održavanje sektora itd.).Ostali troškovi wellness / zdravstvenog centraOva troškovna stavka obuhvata ukupne troškove proizašle iz poslovanja centra, osim troškova rada i direktnih troškova povezanih s prihodima centra (npr. potrošni i kancelarijski materijal, inventar, èišæenje i pranje, uniforme radnika, putni troškovi i dnevnice, troškovi telekomunikacija radnika sektora, reprezentacija, tekuæe i investiciono održavanje sektora itd.).Ostali troškovi ostalih operativnih sektoraOva troškovna stavka obuhvata ukupne troškove proizašle iz poslovanja ostalih “manjih” sektora, osim troškova rada i direktnih troškova povezanih s prihodima ovih sektora (potrošni i kancelarijski materijal, inventar, èišæenje i pranje, uniforme radnika, troškovi glazbe, vanjske usluge, putni troškovi i dnevnice, troškovi telekomunikacija radnika sektora, reprezentacija, tekuæe i investiciono održavanje sektora itd.).Nerasporeðeni izdaci administrativnog i opšteg sektoraOva troškovna stavka obuhvata sve opšte i administrativne troškove proizašle iz poslovanja objekta, osim troškova rada (potrošni i kancelarijski materijal, troškovi revizije, bankarske usluge i platni promet, osiguranje svih radnika, pretplate, dnevnice, putne troškove i reprezentaciju direktora objekta, pravne usluge itd.). U sluèaju da je hotel dio nekog preduzeæa koje obuhvata više objekata tada je odgovarajuæi dio ostalih troškova (kao i troškova rada) Uprave tj. zajednièkih službi (npr. administracije, finansija, raèunovodstva, nabave, razvoja, kadrovske službe, informatike, sigurnosti ...) alociran po kljuèu u ovu stavku.Nerasporeðeni izdaci marketinga i prodajeOva troškovna stavka obuhvata sve troškove proizašle iz reklamnih i promotivnih aktivnosti (èlanarine, oglašavanje u raznim medijima, dnevnice, putni troškovi, reklamni materijali, odnosi s javnošæu, potrošni i kancelarijski materijal, telekomunikacije radnika sektora, reprezentacija itd.). U sluèaju da je hotel dio nekog preduzeæa koje obuhvata više objekata tada je odgovarajuæi dio ostalih troškova (kao i troškova rada) centralnog sektora marketinga i prodaje alociran po kljuèu u ovu stavku.Nerasporeðeni izdaci animacije objektaOva troškovna stavka obuhvata sve troškove proizašle iz aktivnosti animacije pruženih gostima objekta, osim troškova rada radnika sektora
Fakultet za turizam,hotelijerstvo i trgovinuBar
30
Undistributed Expenses AnimationThis category includes all expenses derived from animation activities (supply and office material, employee telecommunication, representation, business trip expenses, etc.). In case of hotel being part of company which has more than one hotel then the adequate part of central animation costs (and labour costs) is allocated by key to this category.Undistributed Expenses MaintenanceThis category includes all expenses derived from technical maintenance of hotel interior and exterior not mentioned in other hotel departments, except labour costs (supply and office material, contracted repairs, tools, spare parts, engineering material, construction material, uniforms, waste disposal, equipment and plant certificates). In case of hotel being part of company which has more than one hotel then the adequate part of other expenses (and labour costs) of central maintenance is allocated by key to this category.EnergyThis category includes all energy expenses derived from hotel business, and is related to net invoices for electricity, gas, water, oil, gasoline, diesel fuel and solid fuel.FIXED CHARGESManagement FeeThese expenses are related on hotels which have signed management contracts with management companies based on which properties (usually) pay two types of fee: basic fee (usually agreed as percentage of total revenue) and incentive fee (usually agreed as percentage of gross operating profit-GOP).Rent and Leasing ExpensesThis category includes all space or equipment rental cost, except equipment rented for special events (banquets) which is noted as cost of specific department.Taxes and FeesThis category includes municipal and similar compensations, taxes and contributions which do not depend upon business result and memberships. Also, it includes other state (county) taxes as property tax.Insurance PremiumsThis category includes all payments for insurance of buildings, equipment and vehicles.Depreciation and AmortizationThis category includes amortization of buildings, equipment and other assets.Interest ExpensesThis category includes total interests on any debt.Other Fixed ChargesThis category includes all other net property expenses that do not depend on the operational result including replacement reserves for equipment and small inventory. In case of hotel being part of company which has more than one hotel then the adequate part of overall fixed charges is allocated by key to this category.FINANCIAL AND EXTRAORDINARY BUSINESSFinancial and Extraordinary RevenuesThis revenue category includes total net financial and extraordinary revenues of the property (interest revenues, positive differences in exchange rate, sale of asset revenues etc.)Financial (excl. interests) and Extraordinary ExpensesThis expense category includes net financial and extraordinary expenses of the property except interests expenses (negative differences in exchange rate, sale of asset expenses etc.)
(potrošni i kancelarijski materijal, telekomunikacije radnika sektora, dnevnice, putni troškovi, sitni inventar prostora animacije, itd.). U sluèaju da je hotel dio nekog preduzeæa koje obuhvata više objekata tada je odgovarajuæi dio ostalih troškova (kao i troškova rada) centralnog sektora animacije alociran po kljuèu u ovu stavku.Nerasporeðeni izdaci sektora održavanja objektaOva troškovna stavka obuhvata sve troškove proizašle iz tehnièkog održavanja unutrašnjeg i spoljašnjeg dijela objekta nenavedene u pojedinim sektorima objekta, osim troškova rada radnika sektora (potrošni i kancelarijski materijal, ugovoreni popravci, alat, rezervni dijelovi, inženjerski materijal, graðevinski materijal, uniforme, odvoz smeæa, atesti ureðaja i postrojenja itd.). U sluèaju da je hotel dio nekog preduzeæa koje obuhvata više objekata tada je odgovarajuæi dio ostalih troškova (kao i troškova rada) centralnog tehnièkog sektora preduzeæa alociran po kljuèu u ovu stavku.Troškovi energije objektaOva troškovna stavka obuhvata ukupne troškove energije proizašle iz poslovanja cijelog objekta, a odnosi se na fakturisane neto iznose potrošnje elektriène energije, plina, vode, lož ulja, benzina i diesel goriva te èvrstih goriva u objektu.FIKSNI TROŠKOVIMenadžment nadoknadaOvdje navedeni troškovi odnose se na objekte koji imaju zakljuèene ugovore o upravljanju s menadžment kompanijama temeljem kojih objekti plaæaju (uobièajeno) dvije vrste nadoknada: osnovnu koja je uobièajeno ugovorena kao % od ukupnog prihoda te stimulativnu koja je uobièajeno ugovorena kao % od bruto operativne dobiti GOP-a objekta.Trošak zakupa i leasinga opremeOva troškovna stavka obuhvata sve troškove zakupa prostora ili opreme, osim opreme zakupljene za potrebe obavljanja specifiènih dogaðanja (npr. za bankete) koja ulazi u troškove odgovarajuæeg sektora.Nadoknade (komunalna i druge) i doprinosiOva troškovna stavka obuhvata komunalnu i sliène nadoknade, poreze i doprinose koji ne ovise o rezultatu te takse vezane za objekt. Takoðer, ukljuèuje i ostala davanja državi (opštini) kao npr. porez na imovinu.Premije osiguranjaOva troškovna stavka obuhvata sve premije osiguranja zgrada, opreme i vozila objekta.AmortizacijaOva stavka obuhvata amortizaciju zgrada, opreme i ostalih osnovnih sredstava objekta, kroz vijek trajanja.Troškovi kamataOva troškovna stavka obuhvata ukupne troškove kamata na bilo koje obveze koje se odnose na objekt.Ostali fiksni troškoviOvdje navedeni fiksni troškovi odnose se na sve ostale neto troškove objekta koji ne ovise o poslovnom rezultatu objekta ukljuèujuæi rezervisanja za zamjenu opreme i sitnog inventara objekta. U sluèaju da je hotel dio nekog preduzeæa koje obuhvata dva ili više objekata tada je dio fiksnih troškova preduzeæa alociran po kljuèu u ovu stavku.FINANSIJSKO I VANREDNO POSLOVANJEFinansijski i vanredni prihodiOva prihodovna stavka obuhvata ukupne neto finansijske i vanredne prihode objekta (prihodi od kamata, pozitivne kursne razlike, prihodi od prodaje imovine i sl.).Finansijski (osim kamata) i vanredni rashodiOva troškovna stavka obuhvata neto finansijske i vanredne rashode objekta, osim troškova kamata (negativne kursne razlike, rashodi od prodaje imovine i sl.).
Poslovanje hotelijerstva u Crnoj Gori 2006 Horwath Hotel Industry Survey Montenegro 2006 31
Savjetnici za turizam, hotelijerstvo, ugostiteljstvo i industriju slobodnog vremena
Fakultet za turizam,hotelijerstvo i trgovinuBar
Fakultet za turizam, hotelijerstvo i trgovinu Bar
Bjeliši bb85000 BarRepublika Crna GoraTel. +381 85 303 200Fax. +381 85 312 144www.fakultet-tht.com
Savska cesta 144 A10000 ZagrebHrvatskaTel. +385 (0)1 48 77 200Fax. +385 (0)1 48 77 205E-mail: [email protected]