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Management Accounting in the hotel business: the case of the Greek hotel industry

Management Accounting in the hotel business: the case of the Greek hotel industry

International Journal of Hospitality and Tourism Administration 8(4): 47-76

This article reports on a study investigating Management Accounting (MA) applications and practices in Greek hotels. Relevant bibliography indicates the way in which MA supports management decision-making: Costing systems aim to analyze revenue centers, and are structured according to marginal costing principals. MA makes extensive use of budget and performance measurement techniques to support operational and strategic decisions.

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Accession: 016313827

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