Management accounting in Hotel Groups:
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
London
The Chartered Inst. of Management Accountants
1995
|
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | 104 S. |
| ISBN: | 1874784329 |
Internformat
MARC
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Datensatz im Suchindex
| _version_ | 1804144901597691904 |
|---|---|
| adam_text | Contents
Page
Acknowledgements
Executive Summary
1 Introduction 1
1.1 Reasons for the research . : 3
1.2 Research objectives 3
1.3 Research method 3
1.4 Background information on the case study companies 6
1.5 Structure of the research report 13
2 The Use of Strategic Management Accounting 15
2.1 Introduction 15
2.2 Strategic planning 15
2.3 Monitoring the market, competitors price structures and
competitors costs 17
2.4 Summary 21
3 Management Accounting Information for
Costing and Pricing 23
3.1 Costing information 23
3.2 Central cost allocation 31
3.3 Pricing 33
3.4 Summary 36
4 Management Accounting for Control 37
4.1 Introduction 37
4.2 Long-term budgets 37
4.3 The annual budget cycle 40
4.4 The annual budget process 40
4.5 The aim of the budget 46
4.6 Variance analysis 46
4.7 Summary .,.,, , 47
5 Performance Evaluation in the Hotel Industry 49
5.1 Introduction 49
5.2 Measurement of financial performance ,, „.. :, y.... 51
5.3 Measurement of non-financial performance ;* 58
5.4 Rewards 63
5.5 Summary = 65
6 Investment Appraisal in the Hotel Industry 67
6.1 Introduction 67
6.2 Strategic considerations 69
6.3 A consultant s overview of the investment appraisal process 70
6.4 The financial appraisal of hotel investments 73
6.5 Horizon or exit valuations 82
6.6 Post-audit of investments ¦ :¦ ¦ *
6.7 Summary «
7 Conclusion . ,.-, 91
7.1 Introduction **l
7.2 Strategic management accounting
7.3 Management accounting information for costing °Z
7.4 Management accounting information for pricing •*
7.5 Management accounting for planning and control ***
7.6 Performance evaluation . ¦¦•-¦ r* .
7.7 Investment appraisal .* ¦-, . .,
7.8 Some observations on possible future developments in
management accounting practices of hotel groups : 98
References 101
|
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| illustrated | Not Illustrated |
| indexdate | 2024-07-09T23:10:55Z |
| institution | BVB |
| isbn | 1874784329 |
| language | English |
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| physical | 104 S. |
| publishDate | 1995 |
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| publisher | The Chartered Inst. of Management Accountants |
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| spelling | Collier, Paul Verfasser aut Management accounting in Hotel Groups Paul Collier ; Alan Gregory London The Chartered Inst. of Management Accountants 1995 104 S. txt rdacontent n rdamedia nc rdacarrier Gregory, Alan Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=021963211&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Collier, Paul Gregory, Alan Management accounting in Hotel Groups |
| title | Management accounting in Hotel Groups |
| title_auth | Management accounting in Hotel Groups |
| title_exact_search | Management accounting in Hotel Groups |
| title_full | Management accounting in Hotel Groups Paul Collier ; Alan Gregory |
| title_fullStr | Management accounting in Hotel Groups Paul Collier ; Alan Gregory |
| title_full_unstemmed | Management accounting in Hotel Groups Paul Collier ; Alan Gregory |
| title_short | Management accounting in Hotel Groups |
| title_sort | management accounting in hotel groups |
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