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- Title
KONAKLAMA İŞLETMELERİNİN FAALİYETLERİNDE MALİYET KONTROLÜNÜN ETKİLERİ: MARMARA BÖLGESİNDE FAALİYET GÖSTEREN BEŞ YILDIZLI OTELLER ÜZERİNE BİR ARAŞTIRMA.
- Authors
Atmaca, Metin; Yilmaz, Berna Burcu
- Abstract
The purpose of this study is to determine the effects of cost control in both managerial and accounting practices of accommodation enterprises. For this purpose, survey method has been applied to the 47 five star hotels with Tourism Operations Certificate that are operating in Marmara Region, which were described by the Republic of Turkey Ministry of Culture and Tourism. According to the survey results it is concluded that accounting and cost accounting play an important role along with operating activities in providing cost control in accommodation enterprises. In this study it is identified that especially establishing effective decision making structure and internal control system, raising awareness in cost-conscious among employees, shortening of service cycle time have positive impact on providing cost control.
- Subjects
HOTEL management; COST control; NONSMOKING accommodations; ECONOMIC impact; COST accounting; HOSPITALITY industry management; HOSPITALITY industry
- Publication
Financial Analysis / Mali Cozum Dergisi, 2011, Issue 108, p15
- ISSN
1303-5444
- Publication type
Article