Konaklama İşletmelerinde Herşey Dahil Sisteminin Müşteri  Karlılık Analizi Açısından Değerlendirilmesi

Acar, Durmuş; Süklüm, Nurcan

doi:10.25095/mufad.396691

Cited by 2 publications

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“…Konuyla ilgili literatür incelendiğinde, çeşitli yazarlar tarafından kaleme alınmış muhtelif çalışmaların (Gökdeniz vd., 2000;Özdemir, 2001;Demir ve Demir, 2001;Aktaş vd, 2002;Örücü vd., 2004;Menekşe, 2005;Üner vd, 2006;Üner vd, 2007;Bostan, vd, 2006;Çiftçi vd, 2007;Çevirgen ve Üngüren, 2009;Yaylı ve Yayla, 2012: Gümüş vd, 2014Acar ve Süklüm, 2016;Öztürk vd, 2017) olduğu görülmektedir. Herşey dahil sisteminin, turizm sektöründe yıllar itibariyle yoğun bir şekilde uygulanmaya başlaması ve uluslararası literatürde sıkça ele alınmış olması, konunun Türkiye'de yapılan birçok çalışmanın ilgi odağında olmasında etken olmuştur.…”

Section: Konaklama İşletmeleri̇nde Herşey Dahi̇l Si̇stemi̇unclassified

Konaklama İşletmelerinde Herşey Dahil Sisteminin Yiyecek İçecek Yönetimi Üzerine Etkileri: Bodrum Örneği (Effects of All Inclusive System on Food and Beverage Management in Lodging Properties: The Case of Bodrum District)

Çuhadar¹,

Çuhadar²

2017

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Section: Konaklama İşletmeleri̇nde Herşey Dahi̇l Si̇stemi̇unclassified

Konaklama İşletmelerinde Herşey Dahil Sisteminin Yiyecek İçecek Yönetimi Üzerine Etkileri: Bodrum Örneği (Effects of All Inclusive System on Food and Beverage Management in Lodging Properties: The Case of Bodrum District)

Çuhadar¹,

Çuhadar²

2017

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“…Each customer demands different types of products or services, causes different costs, and contributes differently to the operating profit. For this reason, customer profitability is an important concept for service companies (Acar & Süklüm, 2016;Gül & Yaslıdağ, 2020).…”

Section: Introductionmentioning

confidence: 99%

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

PAKSOY¹

2022

Advances in Hospitality and Tourism Research (AHTR)

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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 5star 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.

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Konaklama İşletmelerinde Herşey Dahil Sisteminin Müşteri Karlılık Analizi Açısından Değerlendirilmesi

Cited by 2 publications

References 0 publications

Konaklama İşletmelerinde Herşey Dahil Sisteminin Yiyecek İçecek Yönetimi Üzerine Etkileri: Bodrum Örneği (Effects of All Inclusive System on Food and Beverage Management in Lodging Properties: The Case of Bodrum District)

Konaklama İşletmelerinde Herşey Dahil Sisteminin Yiyecek İçecek Yönetimi Üzerine Etkileri: Bodrum Örneği (Effects of All Inclusive System on Food and Beverage Management in Lodging Properties: The Case of Bodrum District)

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

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