INT-ACCT-3.1.2

Forecasting a Season and Cost per Guest Day

Introduces the guest day as the working unit of interior budgeting and shows how to calculate cost per guest day and forecast a season from it. Distinguishes owner-funded guest days from charter guest days funded by the APA.

The captain wants a number by Friday: what will the interior cost to run this summer? "About the same as last year" is not an answer, because last year the owner used the boat for three weeks and this year the family are aboard for a month with two charters bolted on. You need a unit of measurement that survives a change of programme. That unit is the guest day.

The Guest Day

One guest day = one guest aboard for one day.

Eight guests aboard for thirty days is 8 × 30 = 240 guest days. It is the single most useful denominator in interior budgeting, because most of your spend — food, beverage, amenities, laundry, flowers — scales with guests aboard, not with calendar days.

Cost per Guest Day — Worked Example

Last season, guest-facing interior and F&B spend was EUR 96,000 across 240 guest days:

96,000 ÷ 240 = EUR 400.00 per guest day

That is your benchmark. It is comparable across seasons, across programmes, and — carefully — against sister yachts.

Forecasting the Coming Season

The programme is: owner use 10 guests for 21 days, plus charter of 12 guests for 14 days.

Element Calculation Guest days
Owner use 10 × 21 210
Charter 12 × 14 168
Total 378

Now the critical distinction: charter guest costs are funded from the APA, not from the owner's operating budget. So the owner-budget forecast uses only the owner-use guest days:

Line Figure
Owner guest days 210
Benchmark cost per guest day EUR 400.00
Forecast owner guest spend 210 × 400 = EUR 84,000
Contingency at 10% EUR 8,400
Forecast submitted EUR 92,400

The 168 charter guest days are forecast separately, against the APA, and reported to the charter guest — not to the owner's interior budget.

Provisioning Forecast — Worked Example

For a single charter of 10 guests over 7 days, at a food and beverage allowance of EUR 95.00 per guest day:

10 × 7 = 70 guest days; 70 × 95.00 = EUR 6,650

Add the crew's provisioning separately, at its own per-head-per-day rate, against the crew provisions code.

Onboard Notes

  • Some costs do not scale with guest days — uniform, annual laundry contracts, standing subscriptions. Forecast those as fixed lines, not per guest day.
  • A preference sheet can wreck a per-guest-day average on its own. A guest who drinks a rare vintage is not a budgeting failure; flag it early and separately.
  • Always state your assumptions with the forecast: guest days, rate per guest day, contingency. A forecast without assumptions cannot be challenged, which means it cannot be defended either.

Practice questions

5 questions
recallcore

recall · core

Define a guest day and explain why it is the key unit of interior budgeting.

scenariocore

scenario · core

Last season guest-facing interior and F&B spend was EUR 96,000 across 240 guest days. Calculate the cost per guest day and explain what it is used for.

scenariocore

scenario · core

Next season is 10 owner guests for 21 days plus a charter of 12 guests for 14 days. At EUR 400 per guest day and 10% contingency, what interior figure do you submit to the owner's budget, and why is it not based on all the guest days?

scenariostretch

scenario · stretch

Forecast the food and beverage cost for a charter of 10 guests over 7 days at an allowance of EUR 95.00 per guest day, and state what else must be provisioned.

oralstretch

oral · stretch

Which interior costs do not scale with guest days, and why does that matter to a forecast?

Independent study. xplor is not an IAMI- or PYA-accredited GUEST training provider. This course covers the ground assessed in GUEST Unit 21; it awards no GUEST unit, certificate or Certificate of Competency and does not count toward one. It is not tax, legal or accounting advice.

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