If there is one sector that cannot move 'online', it is accommodation, and SLEs (small lodging establishments) have taken a merciless beating from COVID-19. Typically family-owned and managed, they have relatively high capital costs and overheads which means that even when revenues stop coming in, those liabilities still have to be met. This study by Dr. Manuel Rivera, Dr. Murat Kizildag, and Dr. Robertico Croes, of the Rosen College of Hospitality Management, shows how a detailed break-even analysis can inform a business’s strategy for survival within the important SLE sector.

Original Article

Rivera, M., Kizildag, M. and Croes, R., 2021. Covid-19 and small lodging establishments: A break-even calibration analysis (CBA) model. International Journal of Hospitality Management, 94, (2021). 102814. Available at: https://doi.org/10.1016/j.ijhm.2020.102814