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- Title
Otel Đsletmelerinde Rekabet Üstünlüğü Elde Etmek Đçin Bir & 272;leri Yönetim Muhasebesi Yöntemi Olarak Faaliyet Tabanlı Maliyetleme Yönteminin Analizi.
- Authors
KÖROĞLU, Çağrı
- Abstract
Today, tourism has become a rapidly developing large business, which influences and pioneers other industries in Turkiye as the rest of the world. This role of the sector has increased the number of hotel businesses, which comprise building blocks of the industry and this situation caused fierce competition in the sector. Because of the competitive environment, in order to survive, enterprises should not only increase their sales, but they should also account their costs accurately. One of the most important decisions to achieve this goal is adopting and implementing advanced administrative accounting methods. The objective of this study is to apply activity based costing method, which is one the advanced administrative accounting methods, to a hotel business in Marmaris to prove how effective the method is.
- Subjects
MARMARIS (Turkey); TURKEY; COST accounting; ACCOUNTING methods; COMPETITIVE advantage in business; HOTELS; TOURISM
- Publication
Journal of Accounting & Finance / Muhasebe ve Finansman Dergisi, 2013, Issue 57, p39
- ISSN
1304-0391
- Publication type
Article