Pregled bibliografske jedinice broj: 1222154
Quality Costing and USALI - Accounting Instruments in the Hotel Management
Quality Costing and USALI - Accounting Instruments in the Hotel Management // INTERDISCIPLINARY MANAGEMENT RESEARCH XVI / Barković, Dražen ; Dernoscheg, Karl – Heinz ; Erceg, Aleksandar et al. (ur.).
Osijek: Ekonomski fakultet Sveučilišta Josipa Jurja Strossmayera u Osijeku ; Hochschule Pforzheim University of Applied Sciences ; Hrvatska akademija znanosti i umjetnosti (HAZU), 2020. str. 1482-1496 (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)
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Naslov
Quality Costing and USALI - Accounting Instruments
in the Hotel Management
Autori
Rogošić, Andrijana
Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni
Izvornik
INTERDISCIPLINARY MANAGEMENT RESEARCH XVI
/ Barković, Dražen ; Dernoscheg, Karl – Heinz ; Erceg, Aleksandar et al. - Osijek : Ekonomski fakultet Sveučilišta Josipa Jurja Strossmayera u Osijeku ; Hochschule Pforzheim University of Applied Sciences ; Hrvatska akademija znanosti i umjetnosti (HAZU), 2020, 1482-1496
Skup
16th Interdisciplinary Management Research Conference (IMR 2020)
Mjesto i datum
Osijek, Hrvatska; Opatija, Hrvatska, 07.05.2020. - 09.05.2020
Vrsta sudjelovanja
Predavanje
Vrsta recenzije
Međunarodna recenzija
Ključne riječi
accounting, Quality Costing, USALI, hotel management
Sažetak
Contemporary accounting methods and techniques provide the most relevant information for management decision-making. Uniform System of Accounts for the Lodging Industry (USALI) is an accounting technique specific for the hospitality industry while Quality Costing is a strategic management accounting method designed for quality-oriented organizations. Both accounting instruments are used, among others, to achieve a better competitive position. This study aims to determine the effects of conversance with the USALI and the use of quality-related accounting information on the increase of market share, customer satisfaction, service quality, and overall performance compared to the competitors. Empirical research is based on the questionnaire addressed to the hotel accountants. Findings indicate that accounting information provided by both accounting instruments enable the better competitive position of the hotels in Croatia. Also, the results reveal that implementing a quality management system is not enough to attain the desired level of competitiveness pointing out the importance of the smart use of accounting information.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
