Business performance relates to a hotel's financial achievements, encompassing various indicators of operational success. In the hotel industry, key performance indicators include occupancy rates, revenue per room, profit, and guest reviews. It is of utmost importance to monitor and continuously minimize operational costs, preventing irrational resource expenditure at any given moment. The significance of revenue management in the front office allows organizations to accurately track and analyze all income streams. This work highlights the importance of revenue management in hotels and showcases the tools employed for this purpose. Efficient revenue management empowers hotels to optimize income by dynamically adjusting prices and inventory based on market changes. Simultaneously, it explores challenges such as staff training needs and the integration of technological tools. Through effective revenue management, the front office ensures the accuracy and timeliness of revenue recording, reducing the risk of financial errors and calculation mistakes. The Uniform System of Accounts for the Lodging Industry (USALI) is used to monitor statistics in the hotel industry, offering financial insights by department. The Radisson Blue Split serves as an exemplary case of a hotel with well-implemented revenue management and yield management practices, demonstrating how hotels should be managed. Empirical analysis through structured interviews concludes that the implementation of revenue management increases hotel revenue by at least 10%, with potential increases of up to 100% in certain sectors. Planning and forecasting demand are crucial for determining the optimal room and service pricing.