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Case Studies

Case study I

Wellness & Spa Hotel, 170 beds

Project period:
2005/2006

The task for the Controlling Service GmbH:
Pre-Opening coaching – development of a controlling system according to USALI

Our service: Operative implementation
During the pre-opening period of the hotel, we already developed the basis for an effective controlling system. We assisted in choosing the right Front-Office-System and the correspondig software for managing appointments and revenues in the spa. The parameterization of theses systems in cooperation with the Controlling Service GmbH and the software-firms was a logical step. We also installed a controlling software and provided a hands-on training during a moderated budget-workshop for the current fiscal year. “Learning by doing” – a motto of the Controlling Service GmbH. In close cooperation with the financial controller of the wellness hotel and the responsible department heads, we defindes the profit- and cost-center, set goals in all departments and continuously reviewed them. Within a short period of time, the in-house controller was able to lead these processes autonomously. The hotel now shows very positive operational results, not least because of the professional controlling which enables the management to control and guide.

Case study II

City- and Business-Hotel with à-la carte restaurant, 80 beds

Project period:
Ongoing assistence since 2002

The task of the Controlling Service GmbH:
In addition to the current controlling-assistance a complete reconstruction of the hotel required a feasibility study which was submitted to the banks and funding organizations afterwards.

Our service: Collaborative approach
We had the best prerequisites for the feasibility study: Even before gathering the feasibility-data, Manuela Wiesinger-Grabmer was assisting the hotel in controlling for many years. The trust of the hotel management was given, the cooperation with the tax adviser of the hotel was characterized by a high level of respect. Thanks to the previous projects and the adaptation of the financial accounting to STAHR as well as the transparency of the figures, the feasibility study for this hotel was soon completed. After examining the detailed investment costs, three investment scenarios were presented in the study. Realistic, optimistic and pessimistic. Furthermore, the possibilities of a complete reconstruction respectively a gradual reconstruction in three phases were developed and illustrated. A location analysis, potential analysis and concept-optimization completed the feasibility-study. The calculation of profitability and a finance plan for the next ten years provided the hotel owners with the certainty for their investment. In the meantime, the hotel enjoys great success, the guests are delighted and the operational results are very satisfying.

Case study III

A group of 4 health-hotels, each about 140 beds

Project period:
Ongoing assistance since 2007

The task for the Controlling Service GmbH:
Budgeting and development of a tailor-made controlling-system, consolidation of the reporting

Our service: Definition of clear and comprehensible targets
During the moderated budget-workshops we have developed detailed budgets on a monthly basis for the first time, cooperating with the responsible department heads in all hotels. Profit- and cost-center were discussed and defined individually, always considering a common reporting system.
The degree of specialization in budgeted and actual figures were coordinated and the controlling-software was implemented accordingly. After the planning, it was time for evaluating the financial accounting in order to guarantee a monthly target performance comparison. The administrative processes for each hotel were defined and standardized. This enabled the management of the group to easily and quickly generate reports on a monthly basis. This reporting contains P&L (Profit and Loss Statement), cash flow and forecast data as well as industry benchmarks – each in a target-performance comparison and a year-to-date overview.

Case study IV

Seminar-hotel, 100 beds – leasehold

Project period:
Ongoing assistence since 1998

The task of the Controlling Service GmbH:
The in-house accounting was intended to be complemented by an outsourced hotel-controlling. The director of the hotel needed the right tools in order to carry out his tasks in accounting and controlling autonomously.

Our service: Continuity
After taking over the hotel with a rental agreement a few years ago, the lessee decided for an in-house accounting. The hotel director is very number-oriented, which was the reason why he took over the accounting himself. The hotel installed an accounting-software, which was developed especially for the hotel industry and already allows reports according to USALI. We trained the entrepreneur in accounting. He has been successfully doing the accounting for many years now and his tax advisor, who continues to prepare the annual accounts, is satisfied as well. The monthly finishing touch is done by the Controlling Service GmbH. We prepare monthly F&B-reports, target-performance comparisons, provide industry benchmarks and calculate key figures. Furthermore, we also report to the bank and the owner on a quarterly basis considering the major investments in the past. The communication via e-mail and telephone is perfect. Additionally, on-site controlling days on a quarterly basis guarantee to be always up-to-date.


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Controlling Service Tourismusberatung Manuela Wiesinger-Grabmer. Coach für Tourismus-Unternehmer mit internationaler Erfahrung für innovative Lösungen auf dem Gebiet Coaching & Hotel-Beratung. Die Dienstleistungen umfassen Consulting für Hotels & Gastronomiebetriebe sowie Seminare zu Hotel-Budgetierung und Finanz-Optimierung.

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