shows that all the items have an arithmetic means less than 3.00 which mean that they are not statistically significant, That is, these things do not exist. Item (1) which measures how much The hotel depends on revenue cycle in planning for sales & cash collections, received the lowest arithmetic average, This indicates that it is the most decline. Item (6) which measures how much the Hotels System gets on the Information from current payroll system in planning for future payroll system, received the greater arithmetic average, this indicates that it is the least decline