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- Title
Cambios en el control y gestión del departamento de habitaciones.
- Authors
Ciudad Gómez, Adelaida
- Abstract
The Uniform System of Accounts for the Lodging Industry (USALI), regulations issued by an American professional Association, the Hotel Association Of New York and the Institute Of The American Hotel & Motel Association (EIAHMA) is an accounting system used in the lodging industry which has internationally become over the years into a widespread system of reporting and management. This system has recently undergone major changes in its tenth edition, which has resulted in a very substantial improvement over the previous editions, upgrading and adapting to new changes in the lodging industry, clarifying ambiguities so far and eliminating inconsistencies .Given the prominence of the USALI in the sector and the changes in its last review in this work we considered as the main objectives in this paper, the analysis of which items make their margin department and the relationship to the development of the Summary Operating Statement-EAR. We will also define the key ratios related to this department, all based on the tenth edition of USALI, considering it as a useful accounting tool for the control and management of the department and the property.
- Subjects
NEW York (State); ACCOUNTING standards; HOTEL Association of New York City (Organization); HOTELS; BUSINESS report writing
- Publication
Partida Doble, 2011, Vol 22, Issue 237, p26
- ISSN
1133-7869
- Publication type
Article