Article - The Role of USALI and Operational Benchmarking in Financial Management - By Arlene Ramirez - In the hospitality sector, the Uniform System of Accounts for the Lodging Industry 11th edition (USALI) serves as a standardized framework, enabling hotels to utilize operational benchmarking effectively to assess and enhance their financial performance. When hotels adapt USALI reporting, leveraging its structured approach, they can compare their financial performance against industry standards and competitors.