Cost per occupied room (CPOR)
CPOR is what it costs you to service one sold room-night — housekeeping labour, linen, amenities, utilities.
Formula
CPOR = costs of servicing rooms ÷ room-nights sold
Worked example
- A month's room-servicing costs come to ₱395,000 across 658 room-nights sold.
- ₱395,000 ÷ 658 = ₱600 CPOR.
- Against an ADR of ₱3,854, that leaves ₱3,254 per night before your fixed costs.
Why it matters
CPOR is the floor under your discounting. Selling a night below CPOR loses money on every guest, no matter what it does to your occupancy.
It is also the number that makes a last-minute rate decision quick: if the offer clears CPOR by a sensible margin, take it.
Which costs belong in CPOR is a judgement. Utilities are the argument: a room that sits empty still costs something in a Philippine climate, so many operators put only the marginal part — laundry, water, extra aircon hours — into CPOR and leave base electricity in fixed costs.
In MangoHost
Expense categories and per-stay stock deduction give you the inputs; the arithmetic is yours, since which costs count as room-servicing is a judgement about your property.
Stock & inventory →Related terms
MangoHost gives Philippine properties these numbers without a month-end spreadsheet. Book a 30-minute walkthrough and see them on your own rooms.