Naslov
Standard cost and segment reporting in hotel industry

Autori
Peršić, Milena

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

Izvornik
HOTEL 2000 / Jože, Perić - Opatija : Fakultet za menadžment u turizmu i ugostiteljstvu Sveučilišta u Rijeci, 2000, 577-589

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
hotel; responsibility accounting; standard cost; segment reporting; USALI

Sažetak
In attempting to control costs and to optimize output, hotel managers have many decisions to make. each manager should be responsable for those items of revenues and costs that he/she is able to control and also for deviations between budgeted goals and actual resutlts. The basic idea behind responsibility accounting is that each manager's peerformance should be judged by how well she/he manages those items, and only those items, under his/her control. For the hotel amangement, an answer to the control problem lies in standard cost.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA