ࡱ> 57234q`tbjbjqPqP 1,::%~B ( R\ <PPP8\dTj(%''''''$hFKϳK =aaat %a%aa.H j@P5 6I0+Ul4a KKddOl`5l`  Prof Milena Perai, Ph.D Ass. Prof Sandra Jankovi, Ph.D Dubravka Vlaai, MSc Faculty of Tourism and Hospitality Management O p a t i j a NEW APPROACH TO MANAGEMENT ACCOUNTING IN CROATIAN HOSPITALITY INDUSTRY Summary New approach to the management accounting is a task to prepare those accounting information, which has the possibility to indicate what costs, revenue and result should be. The goal of quality accounting information in Croatian hospitality industry are connected with thesis, that someone has to be held responsible for each cost, because if no one is responsible for them, they will inevitably grow out of control. Management attention has to be focus to efforts where they will do the most good. Simply measuring and reporting quality costs does not solve quality problems, because problems can be solved only by action on the part of management. It is a task of management accounting information system, a subsystem in a management information system. It is designed to identifying, collecting, processing and communicating financial and other data, and to transforming it in to economic information. Management accounting information has to be prepared on high quality level, because they are very important for managers decision making. Especially, manager should be responsible for those items of revenues and costs that he/she is able to control, and also for deviations between budgeted goals and actual results. Responsibility accounting is presumption of quality management accounting information. It is a part of management accounting, able to present to each manager those information, that are connected with performance and items, and only those items, about which he/she is responsible to decide and are directly under his/her control. The results of responsibility accounting are segment reports, which personalize accounting information, to looking at result from a personal control standpoint. Four-stage model characteristics of cost and performance management system, indicates that management accounting in Croatian hospitality industry is mainly in the second stage of development (financial reporting driven), and have to be implemented Activity Based Costing methods, and quality cost reporting system, like a part of Activity Based Management. INTRODUCTION In recent years, international competition has become an increasingly important factor in many industries. One of results of this increased competition has been the importance of maintaining quality in products and services. Managers have learned that market share can be eroded just as fast by poor-quality products as it can by inappropriate selling prices. The demand by costumers for ever-higher quality in products and services has led companies to introduce total quality management and to make huge investments in various quality control programs. Those programs involve costs and management must have methods available to measure these costs in terms of both amount and effectiveness. Management turn attention to identifying the costs associated with quality assurance and to methods of reporting these costs to management. Quality in management accounting can be defined as conformance to costumer expectations in terms of features and performance of the product or service involved. Thus, quality is achieved when a product or service contains all of the features that a costumer would expect and when the product or service performs in such a way that the costumer is satisfied. The connection between management accounting and quality lies in preparation of information about quality costs of a product or service, in area of quality grade, quality of design and quality of conformance. Quality cost information has to be prepared on high quality level, because they are very important for managers decision making. PRODUCT AND CUSTOMER ORIENTED MANAGEMENT ACCOUNTING Recent years have brought important changes to the practice in management information system and to the practice in management accounting. Managers in the new environmental demands need more relevant cost and performance information on the organizations activities, processes, products, services, and customers. Leading companies are using their enhanced cost systems to: Design products and services that both meet customers expectations and can be produced and delivered at a profit; Signal where either continuous or discontinuous improvements in quality, efficiency, and speed are needed; Assist front-line employees in their learning and continuous improvement activities; Guide product mix and investment decisions; Choose among alternative suppliers; Negotiate about price, product features, quality, delivery and service with customers and Structure efficient and effective distribution and service processes to targeted market and customer segments. The Total Quality Management approach advocates zero-defect production, and internal processes comparable in cost, quality and cycle time. Traditional standard and variable costing systems are presumption for many decades in decentralized cost monitoring and cost control, but they are inadequate for quality decision making in todays competitive environment. Four-stage model characteristics of cost and performance management system design (Figure 1) show that Stage II cannot report accurately on the costs of resources used by activities, business processes, products, and costumers. Therefore companies must migrate to Stage III, and prepare it on excellent level, before they move to Stage IV. Stage III of accounting development is very important because it offers new costing philosophy based on three well specialized, but separated systems. First is traditional well-functioning financial accounting system, which prepares monthly or quarterly financial statements for external users, using conventional methods for allocating periodic product costs to cost-of-goods sold and inventory accounts. Second are one or more activity-based cost (ABC) systems that take data from the official financial system, as well as from other information and operating systems, to measure accurately the costs of activities, processes, products, services, customers and organizational units. ABC systems give managers a clearer picture of the economics of their operations. Third are operational feedback systems that provide operators and all frontline employees with timely, accurate information, both financial and nonfinancial, on the efficiency, quality, and cycle times of business processes. Figure 1: Four-stage model of cost and performance management system design  Systems Aspects  Data QualityMany errors Large variancesNo surprises Meets audit standardsShared data-bases Stand-alone systemsFully linked databases and systems External Financial ReportingInadequateTailored to financial reporting needsStage II system maintainedFinancial reporting systems Product/ Customer CostsInadequateInaccurate Hidden costs and profitsSeveral stand-alone ABC systemsIntegrated ABM systemsOperational and Strategic ControlInadequateLimited feedback Delayed feedbackSeveral stand-alone performance measurement systemsOperational and strategic performance measurement systems Source: Kaplan,R.S., Cooper.R.: Cost & Effect Using Integrated Cost Systems to Drive Profitability and Performance, Harvard Business School Press, Boston, Massachusetts, 1997, p. 12 In Stage IV financial reporting, ABC and operational feedback systems have to be integrated Activity Based Management (ABM), and offer information for operational and strategic decision-making. Operational ABM needs the information for doing things right, and performing activities more efficiently (activity management, business process reengineering, total quality, performance measurement). Strategic ABM needs the information for doing the right things, and in choosing the activities it will be perform product design, product-line and customer mix, supplier relationships (pricing, order size, delivery, packaging), market segmentation and distribution channels. PRACTICE OF CROATIAN MANAGEMENT ACCOUNTING In order to evaluate the current practice of management accounting and the level of use accounting information in Croatia we have chosen Croatian hospitality industry. We have presented results, which we received using a questionnaire, conducted in year 2000 on a sample of 41, 5% hotels in Croatia (185 hotels). The hotels in this sample belong to large-sized (70%) or medium-sized (25%) hotel companies, and only 5% are in a small business. Most of them (96%) were with corporate ownership, 44% of them privatized and 38% owned by state founds. Among hotel corporations 40% have centralized organization, 47% are organized in responsibility centers and other corporations are holdings. All properties have well-organized financial accounting system, based on the external International Accounting Standards, and reporting requirements based on the IAS 1 (Presentation of Financial Statements). Up to the level of responsibility centers, using IAS 14 (Segment Reporting) and IAS 34 (Interim Financial Reporting), internal reporting system is implemented in 75% of the properties. Although 95% of the properties claimed that they had good organized system of internal reporting, only 56% have formed management accounting department, while 44% properties have these actions performed by financial accounting, budgeting and analyses, controlling or internal auditing departments. This partially relates to the experience of implementation since 47% of the sample has been applying cost accounting 6 years and more, and some of them have even had it for 20 years. Four is the average number of employees in cost accounting department. It is very important to emphasize that 92% of hotel properties apply traditional cost accounting methods. Modern and advanced cost accounting methods have been used only rarely, and Activity-based costing method has not been implemented in Croatian hospitality industry yet. Preparation of calculations is present in 70% of the properties using traditional costing methods while 22% use contribution margin methods. Cost accounting is actively involved in budgeting process in most cases (70% of respondents). In 87% of the sample companies information about current results are reported to management on a monthly basis, while 42% of the sample prepare daily reports in certain categories (labor hours, occupancy ratio, average revenue per available room and total daily revenue for different activities.). However, daily reports on costs are lacking. Management control is based on a comparison of actual results with the results of the prior year (82%), and with the budget data (55%). While the importance of budgeting process is increasing, the use of standards and other important information, like benchmarking and competition data, is not sufficiently used (20 25% of the companies). Budgeting and control are in 88% of cases lowered to the level of the chosen segment. 66% of sample prefers the data targeted for the higher level of management, while reports on costs and segment results managers prefer to have on monthly bases (62,5%). According to the survey, the level of implementing in hospitality industry internal reporting standards and method - Uniform System of Accounts for the Lodging Industry (USALI), Croatian hotel properties completely implemented in 40%, partially implemented in 29%, and plan to implement in 20% of hotels questioned. This research proves that Croatian hotel managers are aware of the importance of this system. USALI method offers 32 standardized reports available with this system, out of 32 reports 72% of questioned hotels consider room, food and beverage reports indispensable. 45% of the sample prefers the reports to be done on a monthly basis while 32% prefer them daily. The second group of reports needed have been scaled as follows: rentals and other income, human resources, salaries and wages (50%), marketing, taxes, interest expenses, depreciation and amortization (30 45%). There is a preference for monthly reports. The main reason for insufficient development of cost accounting and the implementation of USALI is the insufficient presence of IT, and the absence of permanent management education (45%). The lack of knowledge on possibilities of modern management accounting methods and the intimidation of some managers of losing control over information is the cause of absence of quality and transparent information, and is confirmed by 34% of the responds. On the other hand 23% find that the problems of privatization and survival should be given priority in recession. The research indicates that management accounting in Croatian hospitality industry is mainly in the second stage of development (financial reporting driven). Unfortunately there are still properties on the first stage of development (broken), but we have also found some elements of cost measurement (part of a stage III). Croatian aspirations to join the EU are primarily related to the implementation of the III stage, after which to achieve IV stage of management accounting (integrated system). This refers to the participants responses on the support of integrated information system where input will be multiplied used in many occasions. This is an assumption for s successful short term and segment report system. It will serve as a quality basis for obligatory external reports. RESPONSIBILITY ACCOUNTING Responsibility accounting is one of the straight lines to implementation IV stage of management accounting (integrated), and it is assumption for successful segment report system. ABC systems and methods are second major component of stage III and later of stage IV, because they require new kind of thinking, and they have to be a part of responsibility accounting. Responsibility accounting is a management accounting sub-system, where each person in authority is held accountable for attaining planned objectives. This means that there will be monitored action of responsible individuals, transmitted relevant data to those who are responsible for conceiving and executing the companys planning and control functions. Four fundamental concepts provide the basic structure for the responsibility accounting system (Figure 2): Authority, Participation and motivation, Accountability and Control. The results of responsibility accounting are segment reports, which consist of personalizing accounting information, by looking at different type of costs, revenue and result from the personal control standpoint. Quality management system has to be connected with process quality measurement. It means that an organization adapted to the TQM philosophy also introduces a broad array of nonfinancial measures to monitor and improve the quality of their products and processes. In attempting to process and costs control and to optimize output, managers need different information, to make decisions about all quality segments. Each manager is assigned responsibility for those items of revenues and costs under their control, and for deviations between budgeted goals and actual results. Responsibility accounting aims in the delegation of authority by permitting the levels of management within the enterprises to be responsible for decisions regarding the economic factors that they can control. It is possible to summarize the overall idea by noting that it rests on three basic premises: Costs can be organized in terms of the levels of management responsibility, Costs charged to a particular level are controllable at that level by its managers, and Effective budget data can be generated as a basis for evaluating actual performance. Responsibility accounting provides information to management about the performance of a sub-unit of the organization. It is also a view of an accounting system, which emphasizes the human element and its effects on operations and stresses the control or influence that managers can exert within the segment of the organization for which they are responsible. The responsibility reports about unit performance are primarily tailored to fit the planning, control, and decision-making needs of subordinate managers. Figure 2. Basic structure for the responsibility accounting system               Source: Clifford, Fay T., Richard C. Rhoads, Robert L. Rosenblatt, Managerial Accounting for the Hospitality Service Industries, WM. C. Brown Company Publishers, Dubuque, Iowa, 1981. p. 384. Top managers on ABM-level review these reports to evaluate the efficiency and effectiveness of each unit and thus, each manager. On ABM-level properties needed to identify the defects in their internal processes that could adversely affect costs, responsiveness, or customer satisfaction. Some developed customized measures of quality shortfalls, for example: Long waiting times Inaccurate information Access denied or delayed Request or transaction not fulfilled Financial loss for costumer Customer not treated as valued Ineffective communication. Managers must be given broad authority so that they are free to make the decisions necessary to provide quality services and to execute the organizations plans and controls. Managers are responsible for motivating employees to perform their functions more efficiently and they have a responsibility to guide these actions in order to achieve planned results. Accountability insures that managers are held responsible for the results of their segment. Measuring and appraising the enterprises progress toward attaining its objectives affect accountability. The manager is free to select and implement particular courses of action, but with some limitation. Control is the attempt to eliminate deviations between actual and planned results. When achievements differ significantly from planned results, the responsible manager must take action to correct the cause of the deviation. Activity-based costing (ABC) is a most important cost system in Responsibility Accounting, which provides insight into how management is presently serving its customers, and how to better serve them in the future. It is defined as a methodology that measures cost and performance of activities, resources and cost objects. Resources are assigned to activities, then activities are assigned to cost objects based on their use. ABC recognizes the causal relationship of cost drivers to activities. ABC has two dimensions: the process view and the cost assignment view. Activity exists at the intersection of the cost and process view. The process view is the horizontal dimension and shows what causes work (cost drivers) and how well it is done (performance measures). It helps identify improvement opportunities and ways to improve. The vertical dimension assigns cost from resources to activities and from the activities to the cost objects (product, service, customer, market segment). From ABC to ABM will be presented no Figure 3. Figure 3: From ABC to ABM  ACTIVITY-BASED MANAGEMENT    ACTIVITY-BASED COST MANAGEMENT    ACTIVITY-BASED COSTING    Re-measure Source: Cokins, G.: Activity-Based Cost Management, Irwin, Chicago, 1996, p.42; (Perai,M.; Prohi,M.; Ili,S.: Management Accounting Systems and Hotel Enterprise Competitiveness, IV International Conference on  Enterprise in transition , University of Split, Faculty of Economics & The World Bank Group, Split, 2001.CD-edition.) The implementation of ABC is not sufficient to decrease existing costs, because it is a part of Activity Based Cost Management (ABCM), and identify opportunities to change the cost of activities. ABCMs goal is to understand the cost structure, behavior, and economics of an organization to improve its operations. If management focuses on time, quality, and cost of activity as the route to improving the value received by the customer and the profit achieved by providing this value, then it is part of Activity-Based Management (ABM). ABC helps hotel managers determine which services to provide which customers are profitable, whether its products mix needs changing, and where it should direct its market focus. ABC points out opportunities for all cost reduction, connected with identify problems of the four types of quality costs, especially the internal and external failure costs. Quality costs dont relate to just manufacturing, rather to all activities in a company from initial research and development, through customer servicing. Part of the quality cost system is a quality cost report (figure 4). Figure 4: Model of Quality Cost Report in Activity Based Management Quality CostsYear 2000Year 1999Amount ($)% of total sales ($ 50 000 000)Amount ($)% of total sales ($ 50 000 000)Prevention costs: Systems development Quality training Supervision of prevention activities Quality improvement projects TOTAL prevention costs: Appraisal costs: Inspection Reliability testing Supervision of testing and inspection Depreciation of test equipment TOTAL appraisal costs: Internal failure costs: Net cost of scrap Rework labor and overhead Downtime due to defects in quality Disposal of defective products TOTAL internal failure costs: External failure costs: Warranty repairs Warranty replacements Allowances Cost of field servicing TOTAL external failure costs: 400 000 210 000 70 000 320 000 1 000 000 600 000 580 000 120 000 200 000 1 500 000 900 000 1 430 000 170 000 500 000 3 000 000 400 000 870 000 130 000 600 000 2 000 000 0,80 0,42 0,14 0,64 2,00 1,20 1,16 0,24 0,40 3,00 1,80 2,86 0,34 1,00 6,00 0,80 1,74 0,26 1,20 4,00 270 000 130 000 40 000 210 000 650 000 560 000 420 000 80 000 140 000 1 200 000 750 000 810 000 100 000 340 000 2 000 000 900 000 2 300 000 630 000 1 320 000 5 150 000  0,54 0,26 0,08 0,42 1,30 1,12 0,84 0,16 0,28 2,40 1,50 1,62 0,20 0,68 4,00 1,80 4,60 1,26 2,64 10,30 TOTAL QUALITY COST 7 500 000 15,00 9 000 000 18,00 Source: Prepared by Garrison,R.H.; Noreen,E.W.: Managerial Accounting, VIII Edition, IRWIN, Chicago, 1997.,p.207. ABM involves the effective, efficient, and consistent improvement of an organizations activities to achieve excellence throughout the organization. It includes pricing and product-mix decisions, process improvement decisions, and product design decisions, and draws on ABC as its major source of information. ABC recognizes the causal relationship of cost drivers to activities. Par example common activities in a hotel include check-in, booking group business, room service, cleaning of guest rooms, public area maintenance, and sales blitzes. Decisions regarding activities include learning how to perform activities more efficiently, substituting less expensive activities for expensive ones, continuous improvement, redesigning business processes, and providing services that make fewer demands on activities. ABC gave the possibility to prepare Quality cost report. Such a report then becomes the backbone of the quality cost system in that it will show management the type of quality costs being incurred, as well as the amount and trend of those costs. The accounting information provided by quality cost system is used by managers in several ways, and it also is a part of activity and process, observed to the operating, management and support processes (Figure 5). Figure 5: Management Accounting Information in Operating, Management and Support Processes                 Source: American Productivity & Quality Center, Houston, KPMG Peat Marwick LLP presented by Kaplan,R.S., Cooper.R.: Cost & Effect Using Integrated Cost Systems to Drive Profitability and Performance, Harvard Business School Press, Boston, Massachusetts, 1997.p. 108 110. ABC is involved in many operating, management and support processes, because it addresses to management an entirely different set of questions, not only how can the organization allocate costs for financial reporting and for departmental cost control and the questions are: What activities are being performed by the organizational resources? How much does it cost to perform organizational activities and business processes? Why does the organization need to perform activities and business processes? How much of each activity is required for the organizations products, services, and customers? On the level of hospitality industry, there has to be constructed ABC model which would provide the answers to these questions, presented in an economic map of the organizations expenses and profitability based on organizational activities. Management in a hospitality industry needs this special information, which would help them in making decisions regarding output and activities. Output decisions include setting prices, introducing or discontinuing services, and marketing support for services and customers. In this way quality cost information helps managers see the financial significance of quality, and to identify the relative importance of the quality problems faced by the firm. In good firms quality costs should be distributed more toward prevention and appraisal activities and less toward failures of various types. That information provides a basis for establishing budgets for quality costs, as management seeks to reduce the total cost involved, provide a basis for performance evaluation from year to year. CONCLUSION The characteristics of the business environment in which hotel companies operate have made the creation and sustainability of competitive advantage a very demanding task. It is a task of management accounting, and its sub-system responsibility accounting, able to prepare and present to each manager that quality information, which are connected with different decision objects. The research presented the place, role and quality level of accounting information in a management information system in Croatia. It was based on the sample of Croatian hospitality industry, compared with the goal of evaluate achievement stage of development and stage of harmony with standards of Uniform System of Accounts for the Lodging Industry (USALI). The research results indicate that accounting in Croatian hospitality industry isnt enough developed, because it is mainly in the second stage of development (financial reporting driven). It can be also found some elements of cost measurement (part of a stage III), and it can be the first trip to implementation other parts of the third stage and to achieve IV stage of management accounting (integrated system). But, on the level of Quality Management System we need more developed and more specialized information about products, customer, and segment costs. It is a task of responsibility accounting, and there good organized segment-reporting system. Responsibility accounting is connected with organizational level of responsibility or pseudo-responsibility centers. That information has to be prepared on basis of different management needs. To realize the full potential of gaining competitive advantage from enhanced management accounting system, supported by innovative information technology infrastructure, hotel companies may need to develop enterprise-wide systems that promise real gains in improving economics of hotel operations. In the future managerial accountants need to work closely with members in marketing, human resources, properties, etc. to insure that the management accounting system fits into overall organizational design and culture of the property. SOURCES : Atkinson, Anthony A., Banker Rajiv D., Robert S. Kaplan, Young, Mark, S.: Management Accounting, 2nd Edition, Prentice Hall, Upper Saddle River, 1997. Clifford Fay T., Rhoads, Richard, C., Rosenblatt Robert, L.: Managerial Accounting for the Hospitality Service Industries, WM. C. Brown Company Publishers, Dubuque, Iowa, 1981. Clifford Fay T., Rhoads, Richard, C., Rosenblatt Robert, L.: Managerial Accounting for the Hospitality Service Industries, WM. C. Brown Company Publishers, Dubuque, Iowa, 1981. Cokins, G. (1996): Activity-Based Cost Management, Irwin, Chicago, 1996 Garrison,R.H.: Managerial Accounting, VIII ed. IRWIN, inc. Homewood, Boston, 1997. Garrison,R.H.; Noreen,E.W.: Managerial Accounting, VIII Edition, IRWIN, Chicago, 1997. Horngren, C.T., Foster, G., Datar, S.M.: Cost Accounting: A Managerial Emphasis, 10th Edition, Prentice Hall, Upper Saddle River, 2000. Ili,S.: Activity-Based Costing in Hotel Industry, 15th biennial International Congress Hotel 2000 -  Tourism and hospitality management: Trends and challenges for the future , Faculty of Tourisam and Hospitality Management, Opatija, 2000. Ili,S.; Perai,M.: Doprinosi Activity Based Costing Metode internoj kontroli i reviziji u poduzeu, zbornik simpozija  Interna revizija i kontrola , Hrvatska zajednica ra unovoa i financijskih djelatnika  Sekcija internih revizora , Zagreb, Opatija, 1999. Kaplan,R.S., Cooper.R.: Cost & Effect  Using Integrated Cost Systems to Drive Profitability and Performance, Harvard Business School Press, Boston, Massachusetts, 1997. Morse,W.J.; Roth,H.P.; Poston,K.M.: Measuring, planning and Controlling Quality Costs, National Association of Accountants, Montvale, New York, 1987. Perai,M.; Prohi,M.; Ili,S.: Management Accounting Systems and Hotel Enterprise Competitivness, IV International Conference on  Enterprise in transition , University of Split, Faculty of Economics & The World Bank Group, Split, 2001.CD-edition. Persic,M.: Upravljanje troakovima kvalitete, zbornik radova 3. simpozija  Kvaliteta 21. stoljea , Hrvatsko druatvo manad~era kvalitete i Oskar Zagreb, Vodice, 2000. Questionnaire of the properties: Hoteli Njivice d.d. Njivice,Imperial d.d.  koncern  Imperial Rab,Hoteli Makarska d.d. Makarska,Plava laguna d.d. Pore ,Sun ani Hvar d.d. Hvar,Golden Tulip Holiday d.d. Zagreb,Hotel Bonavia d.d. Rijeka,Hoteli Argentina d.d. Dubrovnik,Hoteli Maestral d.d. Dubrovnik,Cresanka d.d. Cres,Jadran hoteli d.d. Rijeka,Mozart d.o.o. Opatija,Hotel Excelsior d.d. Dubrovnik,Jadranka d.d. Mali Loainj,Auto centar Zubak d.o.o. - Podru~nica Hotel Kristal Umag, UGO hoteli d.o.o.  Hotel Millenium Opatija,Anita d.d. Vrsar,Daruvarske toplice, Daruvar,Jadran d.d. Crikvenica,Arenaturist d.d. Pula,Hotel Lapad d.d. Dubrovnik,Hoteli Novi d.d. Novi Vinodolski,Hoteli Punat d.d. Punat,Specijalna bolnica za medicinsku rehabilitaciju Vara~dinske Toplice,Kinning d.o.o. Krk,Slavonka d.d. Naaice,Bizova ke toplice d.d. Bizovac,Jadran-turist Rovinj d.d. Rovinj,Rabac d.d. Rabac,Turisthotel d.d. Zadar,Riviera holding d.d. Pore ,Borik d.d. Zadar,Rovinjturist d.d. Rovinj,Hoteli Brela d.d. Brela,Hoteli Baaka d.d. Baaka,HTP Kor ula d.d. Kor ula,Hotel Lero d.d. Dubrovnik,Liburnia riviera hoteli d.d. Opatija,Zlatni rat d.d. Bol.; Raffisch, N., Turney, P.:Glossary of Activity Based Management, Journal of Cost Management, Fall/1991. Roztocki, N., Needy, K.L.,: How to design and implement an integrated Activity-based costing and Economic Value Added System, in Proceedings form the Industrial Engineering resarch 99 Conference, Phoenix, AZ, 1999 (CD-Disc) Siegel, G., Sorenson, J.E): The 1999 Practice Analysis of Management Accounting, A research project of the Institute of Management Accountants,  HYPERLINK "http://www.imanet.org" http://www.imanet.org, 1999. Turney, P.: Activity Based Management: ABM Puts ABC Information To Work, Management Accounting, January, 1992. Uniform System of Accounts for the Lodging Industry, IX edition, Educational Institute of the American Hotel & Motel Association, East Lansing, Hotel Association of New York, 1996.  Morse,W.J.; Roth,H.P.; Poston,K.M.: Measuring, planning and Controlling Quality Costs, National Association of Accountants, Montvale, New York, 1987. , str. 8.  Persic,M.: Upravljanje trokovima kvalitete, zbornik radova 3. simpozija  Kvaliteta 21. stoljea , Hrvatsko druatvo manad~era kvalitete i Oskar Zagreb, Vodice, 2000. p. 145-152.  Kaplan,R.S., Cooper.R.: Cost & Effect  Using Integrated Cost Systems to Drive Profitability and Performance, Harvard Business School Press, Boston, Massachusetts, 1997, p. 1  More about it Ili,S.; Perai,M.: Doprinosi Activity Based Costing Metode internoj kontroli i reviziji u poduzeu, zbornik simpozija  Interna revizija i kontrola , Hrvatska zajednica ra unovoa i financijskih djelatnika  Sekcija internih revizora , Zagreb, Opatija, 1999. str.49-70.  Source:Questionnaire of the properties: Hoteli Njivice d.d. Njivice,Imperial d.d.  koncern  Imperial Rab,Hoteli Makarska d.d. Makarska,Plava laguna d.d. Pore ,Sun ani Hvar d.d. Hvar,Golden Tulip Holiday d.d. Zagreb,Hotel Bonavia d.d. Rijeka,Hoteli Argentina d.d. Dubrovnik,Hoteli Maestral d.d. Dubrovnik,Cresanka d.d. Cres,Jadran hoteli d.d. Rijeka,Mozart d.o.o. Opatija,Hotel Excelsior d.d. Dubr2   C F ȾvgvZGZv%jhVh10JCJUnHtHhVh1CJnHtHjhVh10JCJUhVh1CJhVh1CJhVh1CJmH sH hVh1CJhVh16hVhV6nHtHhVh16nHtHhVh16CJ hVh1hVh156CJ hVh15CJ hVh15CJhVh j5hVh152r   '=>$a$$a$ $ na$ n $ na$%fr=>^ a """""""""# # # #######5$7$${%4&ͭ~~uuueYuhVh156CJjhVh156CJUhVh1CJjhVh1;CJUhVh15;CJhVh15CJhVh1;CJjhVh1CJUhVh156hVhVCJ hVh1jhVh10JCJUhVh1CJhVh1CJhVh15CJ">(8""""""## # # # ###  $If $a$ & F#### #,#<#VLLL>>  & F $If  $Ifkd$$Iflrn }3 t$04 la<#I#_#q###$ & F $Ifa$$ & F $Ifa$  & F $If#######VLLLL>  & F $If  $Ifkd$$Iflrn }3 t$04 la##$4$5$&kd$$Iflrn }3 t$04 la$ & F $Ifa$$ & F $Ifa$  & F $If5$8$A$J$P$[$f$$$$$ & F $Ifa$$ & F $Ifa$  & F $If  & F $If  $If $$$$$$VLLL>  & F $If  $Ifkd$$Iflrn }3 t$04 la$$%:%z%$ & F $Ifa$$ & F $Ifa$  & F $Ifz%{%|%4&5&((()TRRMKMMM$a$kd|$$Iflrn }3 t$04 la4&5&())**8*9*0z055,65688 ;;>$>%>`AaAEEH2I4I5I6I8I9I=I>IAICIGIHIJIIIIIIIIIIIII$jhVh1CJUmHnHuhVh1CJhVh15CJ hVh1hVh15hVh jCJhVh156CJjhVh10JCJUhVhVCJhVh15CJhVh1CJhVh1CJ3))++g/h/1 155::>> >$>%>cAoAAAAADE  h^h  & F $ a$ $a$E>FFFFHH3I4I6I9I>IBICIHIIIIIIIIJJJ  n^  ne^e   & F nIJJJJJJKK!M"MOORReUfUUUUUUUUUUUUUUUUUƽƴsh]SsSsSh]shVh16>*hVh156>*jhVh1U&jhVh16>*UmHnHuhVh156CJ hVh1hVh10JCJjhVh10JCJUhVh1CJhVh1CJhVh15CJ'jhVh15CJUmHnHu$jhVh1CJUmHnHuhVh1CJ JJJKK$M7MNMgMMMMMMUQVQeUfUUUUUUUU $ 7a$  & F  nn^n  n^UUUUUUUUUVV V VVV.V0VXX]]^^^ $$Ifa$ 7 $ 7a$ $ 7a$ $ 7a$UUUUUUUUVV VVVVVVVV.VXX]]]^^(^Ȼ}tk\kOkChVh15CJ\hVh16CJ\]jhVh10JCJUhVh1CJhVh jCJ hV5hVh15 hVh1)jhVh156>*UmHnHuhVh156>*hVh156jhVh16UhVh1OJQJmH sH hVh1mH sH &jhVh16>*UmHnHuhVh16>*^^^(^)^*^1^5^F^U^\^`^r^rl$Ifkd_$$Ifl4Ff]U"`   06    4 laf4 $$Ifa$ (^*^^^`` aa;aLagaxaaaaaaaaaab&b7bSbdbbbbbbbbbbcccc"c$c*c+c5c6cccUeVeh i iiiiiiiiiii(jhVh1CJUmHnHtHuhVh156CJ\]jhVh10JCJUhVh16CJ]hVh15>*CJ\hVh15CJ\hVh1CJ>r^^^^^^^LC666 $ & F$Ifa$ $$Ifa$kd$$Ifl4rf]YU"  n064 laf4 $$Ifa$^^__%_0_D_j_______ `(`F`G`_`p```` $ & F$Ifa$ $ & F$Ifa$ $ & F$Ifa$ $$Ifa$ $ & F$Ifa$```````````a aaaa a!a)a3a;aCaMaNaOaWa_aga $$Ifa$ $$Ifa$gaoayazaaaaaaaaaaaaaaaaaaaaaaaaaa $$Ifa$aaaaaaab bbbbb&b.b8b9b:b;bCbKbSb[bebfbgbobybb $$Ifa$bbbbbbbbbbbbbbbbbbbbbbbbbbbbb $$Ifa$bbccccc#cLCC $$Ifa$kd$$Ifl4rf]YU" n064 laf4 $$Ifa$#c$c*c+c5c6ccLJkd$$Ifl4rf]YU" n064 laf4 $$Ifa$>ccchh iiiiiiiii"i$i&i'i(i)i+i/i1i2i3i4i7i8i9i ii!i"i#i$i%i)i*i+i.i/i0i4i6i9i:i;ii?iFi[jokpkppxqqqGrUr`rirrsPuuu v)vpv~vvvwyy!y,yyhVh j5CJhVh15CJhVh1CJ\hVhVCJaJnHtHhVh1CJaJnHtHhVh15jhVh10JCJU hVh1(jhVh1CJUmHnHtHuhVh1CJ29i;i=i>i@iAiBiCiDiEiFiYj[jrkk lWlllppppprrQuRu n & FRuyyyy y!y+y,yyvz'{o{{4|D}$*~ȏL-p$ & Fa$  & F n & F$a$yyvz'{4|||D}}}p%&'ȓɓʓ\^XZì𢜘usuUh<h1mHsH!jh<h10JUmHsH h10J6h1 h10Jjh10JUhVh10JjhVh1UjhVh1UhVh10JhVh16CJH*]hVh16CJ] hVh1hVh1H*-p%ɓ\X "&(,.DFHh]h&`#$ & Fovnik,Jadranka d.d. Mali Loainj,Auto centar Zubak d.o.o. - Podru~nica Hotel Kristal Umag, UGO hoteli d.o.o.  Hotel Millenium Opatija,Anita d.d. Vrsar,Daruvarske toplice, Daruvar,Jadran d.d. Crikvenica,Arenaturist d.d. Pula,Hotel Lapad d.d. Dubrovnik,Hoteli Novi d.d. Novi Vinodolski,Hoteli Punat d.d. Punat,Specijalna bolnica za medicinsku rehabilitaciju Vara~dinske Toplice,Kinning d.o.o. Krk,Slavonka d.d. Naaice,Bizova ke toplice d.d. Bizovac,Jadran-turist Rovinj d.d. Rovinj,Rabac d.d. Rabac,Turisthotel d.d. Zadar,Riviera holding d.d. Pore ,Borik d.d. Zadar,Rovinjturist d.d. Rovinj,Hoteli Brela d.d. Brela,Hoteli Baaka d.d. Baaka,HTP Kor ula d.d. Kor ula,Hotel Lero d.d. Dubrovnik,Liburnia riviera hoteli d.d. Opatija,Zlatni rat d.d. Bol.;  Uniform System of Accounts for the Lodging Industry, IX edition, Educational Institute of the American Hotel & Motel Association, East Lansing, Hotel Association of New York,1996., p. 1-238.  Clifford Fay T., Rhoads, Richard, C., Rosenblatt Robert, L.: Managerial Accounting for the Hospitality Service Industries, WM. C. Brown Company Publishers, Dubuque, Iowa, 1981. p. 384  Garrison,R.H.: Managerial Accounting, VIII ed. IRWIN, inc. Homewood, Boston& , 1997. p.307.   Kaplan,R.S., Cooper.R.: Cost & Effect  Using Integrated Cost Systems to Drive Profitability and Performance, Harvard Business School Press, Boston, Massachusetts, 1997, p. 50  Raffisch, N., Turney, P.,: Glossary of Activity Based Management, Journal of Cost Management, Fall/1991, p.53.,  Presented by : Garrison,R.H.; Noreen,E.W.: Managerial Accounting, VIII Edition, IRWIN, Chicago, 1997.,p.207.  Ili,S.: Activity-Based Costing in Hotel Industry, 15th biennial International Congress Hotel 2000 -  Tourism and hospitality management: Trends and challenges for the future , Faculty of Tourisam and Hospitality Management, Opatija, 2000. p. 463-464.  Kaplan,R.S.; Cooper,R.: Cost & Effect& p. 79.     PAGE 1 PAGE 11 Measure organizational performanceConduct quality assessmentsBenchmark performanceImprove processes and systemsImplement TQM Manage financial resourcesProcess finance and accounting transactionsReport informationConduct internal auditsManage the tax functionManage physical resources 8. Develop and Manage Human Resources9. Manage Information Resources10. Manage Financial and Physical Resources11. Execute Environmental Management Program12. Manage External Relationships13. Manage Improvement and Change M A N A G E M E P N R T O C & E S S S S E U P P O R T Plan for information resources manag.Develop and deploy support systemsImplement syst. security and controlsManage informat. storage and retrievalMan. facilities and network operationsManage information servicesFacilitate information sharing and communicationEvaluate and audit information quality 3. Design Products and Services 6. Produce and Deliver for Service Organization 1. Understand Market and Customers 7. 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