Our accountant told us the easiest way to do this is to work out how much you spend per person per night and use this figure across the year, your monthly expenses are therefore the number of people you had stay multiplied by this amount.
I have a detailed spreadsheet on which I have enery item, I've pasted a section below. This doesn't include utility bills,mortgage, advertising, website costs.
So for decaf coffee sachets I paid £10.66 for 100, so that's 11p each, I used 32 guests per week becuase that's a fairly average week and I use around 10 sachets a week during an average week. That works out at 0.03 per head or 3p per person. Then I total up the "Price per head" of everything and that gives me my cost per guest.
My current total is £4.71, that's about 12.5% of the room fee. Hope that helps. Of course I'm in the UK, so this may not be sufficient for your accountant, but I think it still gives you the figure you're after.
[tr]
[/td]
Description[/td]
price[/td]
volume[/td]
unit price[/td]
Units per 1 week[/td]
Guests in 1 week[/td]
Price per Head[/td]
[/tr]
[tr]
Bedroom[/td]
[/td]
[/td]
[/td]
[/td]
[/td]
32[/td]
[/td]
[/tr]
[tr]
[/td]
tea bags[/td]
£32.96[/td]
500[/td]
0.07[/td]
21[/td]
32[/td]
0.04[/td]
[/tr]
[tr]
[/td]
Decaf Coffee Shachets[/td]
£10.66[/td]
100[/td]
0.11[/td]
10[/td]
32[/td]
0.03[/td]
[/tr]
[tr]
[/td]
coffee sachet[/td]
£57.77[/td]
500[/td]
0.12[/td]
21[/td]
32[/td]
0.08[/td]
[/tr]
[tr]
[/td]
Shortbread[/td]
£16.09[/td]
48[/td]
0.34[/td]
15[/td]
32[/td]
0.16[/td]
[/tr]
[tr]
[/td]
biscuits[/td]
£13.99[/td]
100[/td]
0.14[/td]
15[/td]
32[/td]
0.07[/td]
[/tr]
[tr]
[/td]
tissues[/td]
£11.95[/td]
24[/td]
0.5[/td]
5[/td]
32[/td]
0.08[/td]
[/tr]
[tr]
[/td]
hot choclate sachets[/td]
£7.99[/td]
40[/td]
0.2[/td]
0.13[/td]
32[/td]
0[/td]
[/tr]
[tr]
[/td]
sugar[/td]
[/td]
[/td]
#DIV/0![/td]
[/td]
32[/td]
0.01[/td]
[/tr]
[tr]
[/td]
milk (in rooms)[/td]
£1.53[/td]
2.2[/td]
0.7[/td]
3[/td]
32[/td]
0.07[/td]
[/tr]
[tr]
[/td]
sweets[/td]
£7.59[/td]
1[/td]
7.59[/td]
0.08[/td]
32[/td]
0.02[/td]
[/tr]
[tr]
[/td]
batteries[/td]
£2.97[/td]
6[/td]
0.5[/td]
0.5[/td]
32[/td]
0.01[/td]
[/tr]
[tr]
Bathroom[/td]
[/td]
[/td]
[/td]
[/td]
[/td]
[/td]
[/td]
[/tr]
[tr]
[/td]
Hand Soap[/td]
£22.94[/td]
1[/td]
22.94[/td]
0.04[/td]
32[/td]
0.03[/td]
[/tr]
[tr]
[/td]
Showel Gel[/td]
£30.32[/td]
1[/td]
30.32[/td]
0.04[/td]
32[/td]
0.04[/td]
[/tr]
[tr]
[/td]
Shampoo[/td]
£23.00[/td]
1[/td]
23[/td]
0.04[/td]
32[/td]
0.03[/td]
[/tr]
[tr]
[/td]
Touch & Fresh[/td]
£2.50[/td]
1[/td]
2.5[/td]
0.25[/td]
32[/td]
0.02[/td]
[/tr]
[tr]
[/td]
Toilet Rolls[/td]
£12.95[/td]
45[/td]
0.29[/td]
10[/td]
32[/td]
0.09[/td]
[/tr]
[tr]
[/td]
Cotton Wool[/td]
£1.60[/td]
1[/td]
1.6[/td]
0.08[/td]
32[/td]
0[/td]
[/tr]
[tr]
[/td]
Shower Caps[/td]
£17.95[/td]
250[/td]
0.07[/td]
10[/td]
32[/td]
0.02[/td]
[/tr]
[tr]
[/td]
[/td]
[/td]
[/td]
[/td]
[/td]
[/td]
[/td]
[/tr]
[tr]
Breakfast[/td]
[/td]
[/td]
[/td]
[/td]
[/td]
[/td]
[/td]
[/tr]
[tr]
[/td]
Apples[/td]
£1.79[/td]
6[/td]
0.3[/td]
6[/td]
32[/td]
0.06[/td]
[/tr]
[tr]
[/td]
Bacon[/td]
£29.33[/td]
120[/td]
0.24[/td]
60[/td]
32[/td]
0.46[/td]
[/tr]
[tr]
[/td]
Baked Beans[/td]
£4.09[/td]
12[/td]
0.34[/td]
4[/td]
32[/td]
0.04[/td]
[/tr]
[tr]
[/td]
Bananas[/td]
£0.65[/td]
3[/td]
0.22[/td]
5[/td]
32[/td]
0.03[/td]
[/tr]
[tr]
[/td]
black pudding[/td]
£7.28[/td]
1[/td]
7.28[/td]
0.33[/td]
32[/td]
0.08[/td]
[/tr]
[tr]
[/td]
Boxed Cereals[/td]
£9.79[/td]
40[/td]
0.24[/td]
14[/td]
32[/td]
0.11[/td]
[/tr]
[tr]
[/td]
bread[/td]
£1.29[/td]
1[/td]
1.29[/td]
4[/td]
32[/td]
0.16[/td]
[/tr]
[tr]
[/td]
Bread flour[/td]
£1.60[/td]
1[/td]
1.6[/td]
2[/td]
32[/td]
0.1[/td]
[/tr]
[/table].