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Analyzing customer profitability in hotels using activity based costing

Faria,Ana Rita; Ferreira,Leonor; Trigueiros,Duarte

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 ...

Date: 2018   |   Origin: SciELO Portugal

Práticas de Custeio e Controlo de Gestão no Sector Hoteleiro do Algarve

Faria,Ana Rita; Trigueiros,Duarte; Leonor,Ferreira

Este estudo caracteriza as práticas de custeio e controlo de gestão nas unidades hoteleiras de quatro e cinco estrelas do Algarve e mede o grau de adopção do Uniform System of Accounts for the Lodging Industry (USALI, o plano de contabilidade desenvolvido em 1926 para o sector hoteleiro). O estudo justifica-se pela escassez de investigação sobre os sistemas de contabilidade e controlo de gestão no sector dos se...

Date: 2012   |   Origin: SciELO Portugal

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