Analyzing sales-mix profitability

Quain, William J.

doi:10.1016/0010-8804(92)90083-h

Cited by 17 publications

(7 citation statements)

References 1 publication

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“…This form of CPA has been discussed by Ward (1992), and is considered in the context of a documented case by Cooper and Kaplan (1991) and a hypothetical case by Quain (1992).…”

Section: Customer Accounting Practicesmentioning

confidence: 99%

The incidence, perceived merit and antecedents of customer accounting: an exploratory note

Guilding

McManus

2002

Accounting, Organizations and Society

176

293

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“…This form of CPA has been discussed by Ward (1992), and is considered in the context of a documented case by Cooper and Kaplan (1991) and a hypothetical case by Quain (1992).…”

Section: Customer Accounting Practicesmentioning

confidence: 99%

The incidence, perceived merit and antecedents of customer accounting: an exploratory note

Guilding

McManus

2002

Accounting, Organizations and Society

176

293

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“…They elaborated on CPA and CA as assets in reviewing the potential of CA in the hotel sector. In another conceptually established paper on the hotel sector, Quain (1992) outlined the presumptive segment CPA of the hotel. All revenues acquired from the different segments of the hotel, including hotel guests, and actions during the measurement of the profitability segment are essential.…”

Section: Literature Review and Hypotheses Development Customer Knowledge (Ck)mentioning

confidence: 99%

Establishing Customer Knowledge Through Customer Accounting in Tourism Industry: A Study of Hotel Sector in Malaysia

2020

AJAG

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The competitive business landscape surrounding the tourism industry inevitably requires significant attention to be placed on maximising the customer base towards establishing a competitive advantage. In this vein, the use of customer accounting has emerged to be a source of crucial information about the customers, which they could assist the management in decision making, managing, and controlling the operation and in turn improve the organisational performance. Considering that, this study aims to articulate and examine the relationships between customer accounting, customer knowledge, and performance. Based on a survey administered to 112 hotel managers, the practice information was collected and analysed using partial least square (PLS). Findings show that among the four dimensions of Customer Accounting, Customer Profitability Analysis, Valuation of Customer as Assets, and Customer Equity Analysis relate significantly to Customer Knowledge, except for the Lifetime Customer Profitability Analysis. Subsequently, only Customer Profitability Analysis and Valuation of Customer as Assets significantly influenced performance. The finding suggests that the adoption of Customer Accounting consisting of combined data about customers may assist the hotels in making decisions to improve their performance. Given that, this study highlighted an accounting technique, that is, Customer Accounting which should be practised by the operators of Malaysian hotels to allow them to manage their customers better, and which is the determinant toward ensuring business success and sustainability.

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“…There have been a few articles in the Quarterly attempting to measure customer profitability. A case study by Quain (1992) describes a method for assessing a segment's contribution to profits. The analysis is undertaken using a prototypical property.…”

Section: Customer Costs and Profitabilitymentioning

confidence: 99%

“…A theoretical case study by Dunn and Brooks (1990) provides an interesting, detailed activity-based costing approach to obtaining costs by customer segments. As in the Quain (1992) study, the Dunn and Brooks model is derived using a prototypical hotel. Clearly, more work can be completed in this area using real data tested over multiple periods or properties.…”

Section: Customer Costs and Profitabilitymentioning

confidence: 99%

Accounting Research in theCornell Quarterly: A Review with Suggestions for Future Research

Hesford

Potter²

2010

Cornell Hospitality Quarterly

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An analysis of accounting-related articles published in the Cornell Hospitality Quarterly shows a shift from prescription to description, with an increasing use of scientific research methods. The authors found that the literature has examined the industry's use of the Uniform System of Accounts, cost management, and management control systems, including the effects of nonfinancial measures and the balanced scorecard. Although a uniform system of accounts offers consistency, it may limit a hotel manager's ability to match costs with departmental revenues. Budgeting and capital budgeting are particularly difficult issues for the hospitality industry, due to the fact that most hotels involve independent parties as ownership and management. One oddity of the hospitality industry is that few managers adjust budgets to reflect operational outcomes. In addition to their review, the authors provide suggestions for future research.

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Analyzing sales-mix profitability

Cited by 17 publications

References 1 publication

The incidence, perceived merit and antecedents of customer accounting: an exploratory note

The incidence, perceived merit and antecedents of customer accounting: an exploratory note

Establishing Customer Knowledge Through Customer Accounting in Tourism Industry: A Study of Hotel Sector in Malaysia

Accounting Research in theCornell Quarterly: A Review with Suggestions for Future Research

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