Accounting and Financial Management

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ISBN: 9780750667296 | 075066729X
Cover: Hardcover
Copyright: 4/10/2006

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Accounting and Financial Management: developments in the international hospitality industry presents material drawn directly from new academic research and contemporary professional practice. The content contains contributions from a wide range of academics, practitioners and researchers engaged in hospitality activities around the globe.

Foreword

vii

Preface

Editors

Contributors

xii

Part 1: Performance Management

(134)

1 Performance measurement in independent hotels

(19)

Mine Haktanir

2 Productivity in the restaurant industry: how to measure productivity and improve process management

(24)

Pekka Heikkilä and Timo Saranpää

3 Performance measurement in the international hospitality industry

(25)

Helen Atkinson

4 Budgetary practice within hospitality

(16)

Tracy Jones

5 Benchmarking: measuring financial success in the hotel industry

(18)

Agnes Lee DeFranco

6 Developing a benchmarking methodology for the hotel industry

105

(30)

Peter Harris and Marco Mongiello

Part 2: Information Management

135

(164)

7 The profit planning framework: applying marginal accounting techniques to hospitality services

137

(14)

Peter Harris

8 Cross-border reporting for performance evaluation

151

(14)

Ian Graham

9 Cost analysis in the hotel industry: an ABC customer focused approach and the case of joint revenues

165

(23)

Paolo Collini

10 Customer profitability accounting in the context of hotels

188

(23)

Vira Krakhmal

11 Room rate pricing: a resource-advantage perspective

211

(29)

Jean-Pierre I. van der Rest

12 The relevance of restaurant accounting systems

240

(22)

Tommy D. Andersson

13 Accounting for the environment: reflecting environmental information in accounting systems

262

(20)

Rebecca Hawkins

14 Hotel unit financial management: does it have a future?

282

(17)

Cathy Burgess

Part 3: Asset Management

299

(164)

15 Hotel asset management: will a North American phenomenon expand internationally?

301

(25)

Paul Beals

16 Hotel asset management: European principles and practice

326

(15)

Geoff Parkinson

17 A management accounting perspective on hotel outsourcing

341

(21)

Dawne Lamminmaki

18 Sale and leaseback transactions in the hospitality industry

362

(21)

Charles Whittaker

19 Hospitality firm risk determinants and value enhancement

383

(17)

Zheng Gu

20 Investment appraisal issues arising in hotels governed by a management contract

400

(23)

Chris Guilding

21 Autonomy and control in managing network organizations: the case of multinational hotel companies

423

(23)

Marco Mongiello and Peter Harris

22 Career directions in financial management in the hospitality industry

446

(17)

Howard Field

Index

463

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Accounting and Financial Management

Summary

Table of Contents

Supplemental Materials

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Accounting and Financial Management

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