Use of The Resource Consumption Accounting Method in Customer Profitability Analysis: A Case Study of A 5-Star Hotel

Ömer Burak PAKSOY

doi:https://doi.org/10.30519/ahtr.949589

Makale detayları

Use of The Resource Consumption Accounting Method in Customer Profitability Analysis: A Case Study of A 5-Star Hotel

Yazarlar:

Ömer Burak PAKSOY

Yayıncı:

Akdeniz University

Ana Başlıklar:

Kamu mallarının idaresi

Dergi:

Advances in Hospitality and Tourism Research (AHTR) 2022 Vol.10 Issue 2, pp.251-276

Belge Tipi:

Makale

Yayın Tarihi:

5/2022

Belge Dili:

İngilizce

Document ID (Org No.):

2000447287

Sıklık:

Üç Aylık

eISSN:

2148-7316

pISSN:

2147-9100

DOI:

https://doi.org/10.30519/ahtr.949589

Özet:

 

This study was designed to illustrate the implementation of customer profitability analysis (CPA) using resource consumption accounting (RCA) for a hotel. A case study was performed at a 5-star hotel in Antalya, Turkey whose room capacity is 350. Interviews, direct observations, and document collection were used to obtain data while seeking to understand how the RCA method affects analysis results by applying the case study method for a hotel. Results indicated that some customer segments, which are unprofitable by the traditional costing method, are profitable while using RCA. The cost of idle resources devoted to activities in the hotel was also put forth with the case study. Utilizing these results, the hotel management is better able to understand the profitability of different customer segments and implement appropriate strategies. There are limited studies in the literature on profitability analysis in hotel companies and, to the best of author’s knowledge, no other research has used the case study method to analyze customer profitability with the RCA method in this field. Therefore, this paper contributes to the literature by analyzing the use of the RCA method for CPA in the real-life case of an actual hotel.

Makale detayları

Use of The Resource Consumption Accounting Method in Customer Profitability Analysis: A Case Study of A 5-Star Hotel

Yazarlar: Ömer Burak PAKSOY

Yayıncı: Akdeniz University

Ana Başlıklar: Kamu mallarının idaresi

Dergi: Advances in Hospitality and Tourism Research (AHTR) 2022 Vol.10 Issue 2, pp.251-276

Belge Tipi: Makale

Yayın Tarihi: 5/2022

Belge Dili: İngilizce

Document ID (Org No.): 2000447287

Sıklık: Üç Aylık

eISSN: 2148-7316

pISSN: 2147-9100

DOI: https://doi.org/10.30519/ahtr.949589

Sayı

Yazarlar:

Ömer Burak PAKSOY

Yayıncı:

Akdeniz University

Ana Başlıklar:

Kamu mallarının idaresi

Dergi:

Advances in Hospitality and Tourism Research (AHTR) 2022 Vol.10 Issue 2, pp.251-276

Belge Tipi:

Makale

Yayın Tarihi:

5/2022

Belge Dili:

İngilizce

Document ID (Org No.):

2000447287

Sıklık:

Üç Aylık

eISSN:

2148-7316

pISSN:

2147-9100

DOI:

https://doi.org/10.30519/ahtr.949589