Gross Operating Profit: The profit from all controllable revenues and expenses; it is the balance of total departmental revenues (rooms, F&B, communications, other) less total departmental expenses and undistributed operating expenses (A&G, information & telecommunications, sales & marketing, maintenance, utilities, etc.). This metric is largely used to measure profitability and the operating performance of the hotel and its management team, since the items included are within their control.GOP = Total Departmental Revenues – (Total Departmental Expenses + Undistributed Operating Expenses)
