Cost-based management and decision making in Greek luxury hotels
Part of : Tourismos : an international multidiciplinary journal of tourism ; Vol.4, No.3, 2009, pages 205-225
Issue:
Pages:
205-225
Section Title:
Research papers
Author:
Abstract:
The use of cost accounting systems by hotel businesses is improving the quality ofdecision making. The development of theories on costing, combined with advancesin information technology, has improved the theoretical capabilities of suchsystems. However, two questions remain largely unanswered: a) whether thesetheories lead to tangible improvements; and b) what are the variables that drivethe success of cost accounting systems. Our research shows that hotel managersneed to be convinced about the use and performance benefits of such systems inthe decision making process.
Subject:
Subject (LC):
Keywords:
cost accounting, decision making, luxury hotels, Greece
Notes:
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