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Cost-based Management and Decision Making in Greek Luxury Hotels

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  • Zounta, Stella
  • Bekiaris, Michail G.
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    Abstract

    The use of cost accounting systems by hotel businesses is improving the quality of decision making. The development of theories on costing, combined with advances in information technology, has improved the theoretical capabilities of such systems. However, two questions remain largely unanswered: a) whether these theories lead to tangible improvements; and b) what are the variables that drive the success of cost accounting systems. Our research shows that hotel managers need to be convinced about the use and performance benefits of such systems in the decision making process.

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    File URL: http://mpra.ub.uni-muenchen.de/25459/
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    Bibliographic Info

    Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 25459.

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    Date of creation: 04 Jul 2009
    Date of revision: 27 Aug 2009
    Publication status: Published in TOURISMOS: An International Multidisciplinary Journal of Tourism 3.4(2009): pp. 205-225
    Handle: RePEc:pra:mprapa:25459

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    Related research

    Keywords: Cost Accounting; Decision Making; Luxury Hotels; Greece;

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