Analyzing customer profitability in hotels using activity based costing

IF 2.6 Q2 HOSPITALITY, LEISURE, SPORT & TOURISM Tourism & Management Studies Pub Date : 2018-07-31 DOI:10.18089/TMS.2018.14306
Ana Faria, L. Ferreira, D. Trigueiros
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引用次数: 12

Abstract

This paper investigates the use of customer profitability analysis (CPA) in four and five star hotels located in Algarve (Portugal). Traditional accounting systems have been criticized for focusing on product, service or department profitability, and not on customer profitability, thus failing to provide effective information to marketing-related decisions. Results are reported by operating departments, whilst marketing activities focus on customer market segments. Recognizing the growing emphasis on customer value creation, and to overcome the mismatch between the provision and use of information in hotels, CPA techniques have been suggested. Notwithstanding their benefits, namely a strategic focus, hotels still apply traditional techniques. A structured questionnaire collected through personal interviews showed that CPA is far from widespread in hotel management; instead, hotels accumulate costs in profit centers and in cost centers. None of the surveyed hotels had adopted activity based costing, despite this technique being viewed as the most appropriate to calculate individual customer profitability.
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使用基于活动的成本法分析酒店的客户盈利能力
本文调查了客户盈利能力分析(CPA)在位于葡萄牙阿尔加维的四星级和五星级酒店中的应用。传统的会计系统因关注产品、服务或部门的盈利能力而不关注客户的盈利能力,从而未能为营销相关决策提供有效的信息而受到批评。结果由运营部门报告,而营销活动则侧重于客户细分市场。认识到人们越来越重视客户价值创造,并为了克服酒店信息提供和使用之间的不匹配,提出了CPA技术。尽管酒店有其优势,即战略重点,但酒店仍然采用传统技术。通过个人访谈收集的结构化问卷显示,注册会计师在酒店管理中的应用还远远不够广泛;相反,酒店在利润中心和成本中心积累成本。没有一家接受调查的酒店采用基于活动的成本法,尽管这种技术被认为是计算个人客户盈利能力的最合适方法。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
Tourism & Management Studies
Tourism & Management Studies HOSPITALITY, LEISURE, SPORT & TOURISM-
CiteScore
3.70
自引率
13.60%
发文量
16
审稿时长
24 weeks
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