The success or failure to adjust the company strategies to the shifting market demand depends on, among others, the adequacy of the existing reporting systems to generate the amount of useful information for managerial decision makers. The Uniform System of Accounts for Hotels (USAH) which puts accounting data of hospitality operation into a managerial format is not sufficient to generate information about the profitability of different market segments. As an alternate solution, the Market Segment Accounting Model has been designed and implemented in the Las Vegaz Hilton (Nevada) to over-come this obstacre, and the study aims to explore the benefit by adopting the model to a hospitality industry in Indonesia. The existing tracking system cann't dissect revenues by segments. In order to generate the profitability figure by market segments, a database was created. Besides, library and field researches were done. Market segments of the Hotel X are devided into six categories: B1, B2, B3, B4, B5, and B6 (others). With the MSA Model, market segment B3 generated room night sold the most, and B5 is the least. In absolute amount, identified gross, operating profit mof B3 is the largest and B5 is the lowest. It can be said that market segment B3 is the most profitable and B5 is the least profitable. Nevertheless, the results of other market segments are varied. The marketing position of the Hotel X is weak because certain market segments have power to influence the rates. The Hotel X should redetermine its pricing, policy and find effective ways to attract market segments to pay their bills in a shorter period. Besides, the qualities of its facilities and properties should be reconditioned in order to bring more satisfaction to the guests. The MSA Model demands a fully computerized data base system. The cost of implementing the system is relatively expesive. Nevertheless, the long run benefit is a lot more precious than the cost.