Naslov
Activity-based costing in hotel industry

Autori
Ilić, Sandra

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
HOTEL 2000 / Perić, Jože - Opatija : Fakultet za menadžment u turizmu i ugostiteljstvu Sveučilišta u Rijeci, 2000, 459-468

Skup
Biennial International Congress Hotel 2000

Mjesto i datum
Opatija, Hrvatska, 25.10.2000. - 28.10.2000

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
market-oriented cost accounting; activity-based costing; hotel industry

Sažetak
The new paradigm for cost management in the hotel industry is focused on managing processes and activities. Cost and permormance measurements for quality, cycle time, customer satisfation and productivity are established at the business process and activity levels with Activity-Based Costing. Activity-Based costing can help hotel managers to better evaluate their operating department and market segments. Costs will no longer be considered apsolutely fixed or undistributable. Instead, an analysis of the activities performed will be conducted. Unnecessery activities will be eliminated, and value-added activities will be improved.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA