pl-variancelisted

# HospitalityOS™ Hotel Intelligence Suite — P&L Variance Analysis & Financial Reporting This skill delivers comprehensive monthly P&L variance analysis, budget-to-actual reconciliation, and role-specific financial narratives rooted in variance decomposition, flow-through analysis, and departmental performance tracking. Use this skill whenever you need to: - Break down revenue and expense variances into root causes and quantified drivers - Analyze GOP (Gross Operating Profit) flow-through and identify where incremental revenue went - Calculate CPOR (Cost Per Occupied Room) by department to track efficiency independent of occupancy - Provide role-specific financial commentary (GM executive narrative, Finance deep-dive, Department head scorecards) - Deliver owner-ready financial packages with talking points and forward guidance --- ## Data Acquisition **Read the shared DATA_ACQUISITION_PROTOCOL.md** (`../DATA_ACQUISITION_PROTOCOL.md`) to understand the three-tier acquisition framework. ### Data Requirements for This Skill This skill requires the following data inputs. Follow the tiers in order; use the best available method: **Tier 1 — MCP Direct Integration:** - Gmail MCP: Daily flash report emails from PMS (arrival count, revenue, occupancy), monthly accounting close summary email - Google Drive MCP: Monthly P&L file (Excel or PDF export), budget file with departmental detail, prior-year actuals **Tier 2 — Browser-Assisted Pull:** - **M3 (RealPage)**: Financial Report