engleski

Management accounting systems and hotel enterprise competitiveness

The purpose of this paper is to discuss how to realize the full potential of gaining competitive advantage from advanced management accounting systems in hotel enterprise. Specifically, the paper focuses on the development and implementation of a conceptual framework for the design of costs and performance management systems that can assist hotel companies in their quest for improved economic performance. Zhe framework is based on the four-stage model for designing cost and performance measurement systems proposed by Kaplan and Cooper.

management accounting; performance management; enterprise systems; hospitality industry

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