engleski

Hotel Performance measurement: literature review

Competitive business environment with changing circumstances and numerous stakeholders’ pressures is forcing hotels to make stronger efforts towards satisfying different customer groups. Performance measurement has become a very important tool in preparing a business strategy and it helps the hotels to determine their position on the demanding tourism market. The purpose of this paper is to determine the development of hotel performance measurement practices, based on the previous research and literature review. It also provides an overview of the current research in the field of hotel accounting and segment reporting. The study provides insights into the problem of performance measurement and its implementation by hotel management

Performance Measurement, Accounting, Balanced Scorecard, USALI, Activity Based Costing

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