The firm’s monthly hotel survey found Scottish “rooms yield” – an industry measure of revenue – averaged £35.25, compared to £31.65 across the UK as a whole.
The yield in Aberdeen was far ahead of anywhere outside London at £58.96, with Edinburgh at £35.85 and Glasgow on £34.90.
Occupancy across all of the UK was broadly the same, with Scotland at 56.7 per cent and England at 57 per cent.
BDO’s hospitality sector expert Alastair Rae said: “The first figures of 2014 clearly indicate that the hotel sector is continuing to experience growth. The star performer remains Aberdeen where revenue exceeded everywhere outside London in the UK by some considerable way.”
He said the Granite City’s hoteliers benefited relative to others from the fact that their trade is not seasonal. Indeed, the city hosted two conferences during the month.
Rae added: “For Edinburgh and Glasgow there was also some solid growth in occupancy levels which resulted in improved revenues for both cities. January is usually a fairly quiet month but both cities held up well.
“With the wider economy predicted to rise during the rest of the year I would expect Scotland’s hospitality sector to improve as consumer confidence returns, and both business and leisure customers begin to travel more.”