Cost of Sales

Direct and indirect costs associated with making a booking; applicable to all revenue streams in order to set profitable pricing for goods and services, limit promotions and marketing tactics to profitable levels, and evaluate optimal business mix by channel and segment costRooms Cost of Sales = TA Commissions + GDS fees + cost of loyalty points awarded + system pass-through + attributed marketing dollars + Sales’ salaries and benefitsF&B Cost of Sales = ingredients + service + waste