A survey of factors influencing the cost system design in hotels

作者：Pavlatos Odysseas^*; Paggios Ioannis

来源：International Journal of Hospitality Management, 2009, 28(2): 263-271.

DOI：10.1016/j.ijhm.2008.09.002

• Cost system design
• Contingent factors
• Management accounting
• Hotels
• Greece

This study examines the relationship between cost system functionality and contingent factors in the hospitality industry. An empirical survey via questionnaires was conducted on a sample of 100 leading hotels enterprises in Greece. Data analysis showed that the majority of hotels' cost systems do not provide qualitative cost data. Results indicate that the level of cost system functionality is significant positively associated with the low cost strategy and the extent of the use of cost data (USD). No association was found between cost system design and size, level of competition, number of services variants and hotels' management status.

• 出版日期2009-6