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PKF HoST© Intelligent Hotel Corporate Performance Management for operational control and more transparency in hotel operations

PKF HoST© provides through data integration from common property management systems, established accounting systems, any Excel documents and other databases, a single solution for a transparent and meaningful evaluation of hotel performance and financial figures, such as:

  • Sales-split according to different control variables, e.g. by
    • types of income (operative departments)
    • sales channels (e.g. walk-in, HRS, Expedia)
    • target groups (business, leisure, group)
    • payment methods (credit card, cash)
  • Comparative analysis, e.g. by hotel, brand, category or region
  • Actual, budgeting and forecast including scenarios and variance analysis
  • Parallel representation according to USALI (11. revised version), HGB, IFRS or other statutory generally accepted accounting principles

The structured merger of all decision-relevant information from the operational hotel business with PKF HoST© creates added value for all stakeholders:


  • for hotel operators: strategic competition factor, profit optimization through transparency and intelligent control, consolidation quickly and efficiently, ideal for hotel groups and portfolios
  • for owners: tailor-made reporting, tuned to information needs and types of contract
  • for investors: confidence through effective past and future-oriented reporting of all financial key figures.

PKF HoST© is based on the certified and industry-independent LucaNet software enriched by a hotel business logic for the complete integration of hotel-specific planning and legal consolidation according to HGB or IFRS without media discontinuation. It is intuitive to use and adaptable, certified and quick to implement with little installation effort and hardware requirements.

In addition to the LucaNet standard components for legal consolidation and financial statement preparation according to HGB and IFRS, and interfaces for the connection of a large number of pre-systems and data sources, our PKF HoST© module additionally offers a predefined and hotel specific results of operations view according to USALI in the 11th revised version. An extensive management report with the most important operating key figures for profit centers and cost centers as well as a planning solution for recording and importing budget and forecast figures are completing the corporate performance management.


  • Integrated preconfigured structures according to USALI (11th revised version), HGB and tax transfer calculations. Legal consolidation for all corporate structures in any complexity.
  • Flexible account frame and profit center presentation, mapping of the operative reporting data (PMS) to the accounting data.
  • Graphical deviation analysis on previous year values and scenarios allow visual analysis and ensure the highest level of information density.
  • Breakdown of balances, sales and cost comparison analysis, e.g. by sales channels, payment methods, market segments.
  • Predefined hotel-specific reporting according to USALI and HGB including most relevant KPI's.
  • Complete Excel integration: Excel reporting via add-in with direct access to the data for individual reporting.
  • A variety of finished converters to all common ERP and financial accounting systems, data transfer from various PMS systems.
  • Workflow management to support the planning, reporting and consolidation processes.
  • Intuitive operation and easy to customize to business needs.
  • Server installation (platform-independent) or as a cloud service possible.

On the basis of our many years of experience in the implementation and adaptation of LucaNet, we developed PKF HoST© in close cooperation with our industry experts PKF hotelexperts in Munich.

Please contact us for a personal presentation - further information and the complete PKF HoST© service spectrum will be gladly sent to you.

Contact us

Florian Laudenbach
Managing Director


Alexander Paul

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