Naslov
Quality costing in the hospitality industry – a literature review

Autori
Ribarić Čučković, Eda ; Janković, Sandra

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

Izvornik
24th Biennial international congress Tourism & hospitality industry 2018, Trends and challenges, Congress proceedings / Milohnić, Ines ; Smolčić Jurdana, Dora - Opatija : Fakultet za menadžment u turizmu i ugostiteljstvu Sveučilišta u Rijeci, 2018, 368-382

Skup
24. bijenalni međunarodni kongres Turizam i hotelska industrija: trendovi i izazovi = 24th Biennial International Congress Tourism & Hospitality Industry - Trends and Challenges

Mjesto i datum
Opatija, Hrvatska, 26.04.2018. - 27.04.2018

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
quality costing ; quality accounting ; measuring and managing of quality cost ; hospitality industry

Sažetak
Purpose – Competitive environment is forcing hotels to adapt new methods and techniques for monitoring revenue, cost and business performance. The term and concept of quality is a significant factor of business success. Therefore, more and more hotels incorporate quality costs objectives in their business policies and strategies. The fulfilment of the quality cost objectives requires the hotel to develop and implement quality costing, as well as to implement reliable tools to assess quality. The purpose of this paper is to determine the development of hotel quality costing system, based on previous research and literature review. Approach – This paper provides an overview of current research in the field of hotel quality costing and reporting, based on established knowledge about the hotel quality management system. The research has been done according to the review of articles in academic journals. Conclusions about the requirements for achieving hotel quality accounting system have been drawn. Findings – Previous studies have shown that quality costing and reporting in hotel business is weaker when compared to other industries, and that hotel industry still insufficiently use approach for measuring and managing quality costs. Originality – The study provides insights into the problem of quality costing in the hospitality industry, from the standpoint of measuring and reporting, as tools for assessing hotel impact on the quality system and for improving its business practice. By implementing quality cost system, hotels shall be able to gain bigger market share, enhanced profitability, reduction in quality costs and improve their reputation.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

Napomena
Congress Proceedings indexed in EBSCO –
Hospitality & Tourism Complete, ProQuest
Business Premium Collection, ProQuest Central,
ProQuest – ABI/INFORM, ProQuest - East &
Central Europe Database, and RePEc

POVEZANOST RADA