Cost-based Management and Decision Making in Greek Luxury Hotels
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.
|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|
|Contact details of provider:|| Postal: Ludwigstraße 33, D-80539 Munich, Germany|
Web page: https://mpra.ub.uni-muenchen.de
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