Hilton Worldwide Holdings Inc. (HLT) and Marriott International, Inc. (MAR) reported the following occupancy data for two recent years:    Hilton: Year 2:    57.2%  - Year 1:   40.3% Marriott :Year 2: 51.3%  - Year 1:   31.4% 1. Comment on Hilton’s occupancy rate for Years 1 and 2. 2. Comment on Marriott’s occupancy rate for Years 1 and 2. 3. Which company has the highest occupancy rate? 4. What other factors should be considered in comparing Hilton and Marriott?

Managerial Accounting: The Cornerstone of Business Decision-Making
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Author:Maryanne M. Mowen, Don R. Hansen, Dan L. Heitger
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Hilton Worldwide Holdings Inc. (HLT) and Marriott International, Inc. (MAR) reported the following occupancy data for two recent years:  

 Hilton: Year 2:    57.2%  - Year 1:   40.3%

Marriott :Year 2: 51.3%  - Year 1:   31.4%

1. Comment on Hilton’s occupancy rate for Years 1 and 2.

2. Comment on Marriott’s occupancy rate for Years 1 and 2.

3. Which company has the highest occupancy rate?

4. What other factors should be considered in comparing Hilton and Marriott?

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