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Cost Accounting In Greek Hotel Enterprises: An Empirical Approach

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  • Pavlatos, Odysseas
  • Paggios, Ioannis
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    Abstract

    The purpose of this paper is to provide insights of the Greek Hotel Industry practices in the field of Cost Accounting. To this end, a survey was conducted with 85 firms of the Greek hotel sector with the use of questionnaires. Results show that hotel enterprises have a high fixed cost structure and also face a high proportion of indirect costs. The gathered data led us to the conclusion that the majority of the hotels use traditional cost accounting systems. Nevertheless, the adoption rate of an activity based costing (ABC) system is considered rather satisfactory considering the rates that come from surveys conducted in hotel enterprises in other countries. According to the statistical analysis, the factors that mostly affect the managerial decision of hotels in favour of an ABC system include their cost structure and the cost calculation per customers' categories.

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    File URL: http://mpra.ub.uni-muenchen.de/6364/
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    Bibliographic Info

    Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 6364.

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    Date of creation: Nov 2007
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    Publication status: Published in TOURISMOS: An International Multidisciplinary Journal of Tourism 2.2(2007): pp. 39-59
    Handle: RePEc:pra:mprapa:6364

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    Keywords: cost accounting practices; cost accounting systems; cost accounting techniques; activity based costing; hotel enterprises; Greece;

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    10. Anderson, Shannon W. & Young, S. Mark, 1999. "The impact of contextual and process factors on the evaluation of activity-based costing systems," Accounting, Organizations and Society, Elsevier, vol. 24(7), pages 525-559, October.
    11. anonymous, 2006. "Management Insights," Management Science, INFORMS, INFORMS, vol. 52(4), pages iv-vi, April.
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