Managing revenue in Scottish visitor attractions

Leask, Anna; Fyall, Alan; Garrod, Brian

doi:10.1080/13683500.2012.667070

Cited by 18 publications

(28 citation statements)

References 76 publications

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“…Boddy & Paton (2010) maintains that investment in training is vital for organisational survival and Barney (1991) contends that within a resource-based view developing employee skills and competences can create and sustain competitive advantage. Tourism literature supports this belief that a tourist destination will increasingly have to focus on its skills, rather than the destination's physical resources, if it wishes to create a competitive advantage (Leask et al, 2012).…”

Section: Discussionmentioning

confidence: 93%

“…Difficulties relating to work schedules and training bear out the literature (Leask, 2012). The challenge for trustees and mangers is developing the volunteers' skills and competences without damaging their enthusiasm or motivation; attributes recognised by other stakeholders as providing the museums with a source of competitive advantage over larger urban museums.…”

Section: Discussionmentioning

confidence: 99%

“…This variation in investment corresponds to Leask et al (2012) assertions that human resource ideas and practices still need further developed. The difficulty for many museums, including the majority of this sample, is that limited staff numbers make it impractical or impossible to divert staff for training because of the daily needs of the museum.…”

Section: Discussionmentioning

confidence: 99%

“…This development is an attempt by trustees to create a more flexible staffing structure that more appropriately matches the peaks and troughs of demand, but it is also an attempt to improve the customer's experience, by aligning staff skills and capabilities more closely to their needs (Leask, Fyall & Garrod, 2012). Thompson, Scott & Martin (2017) maintain that redundancies may be a necessary measure to sustain the organisation but there is recognition that it can lead to a fall in quality and output if poorly implemented.…”

Section: Discussionmentioning

confidence: 99%

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Creative Industries Global Conference. Libro de actas

Tur‐Viñes¹,

García-Medina²,

Hidalgo-Marí³

2018

Colección Mundo Digital

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Section: Discussionmentioning

confidence: 93%

Section: Discussionmentioning

confidence: 99%

Section: Discussionmentioning

confidence: 99%

Section: Discussionmentioning

confidence: 99%

See 2 more Smart Citations

Creative Industries Global Conference. Libro de actas

Tur‐Viñes¹,

García-Medina²,

Hidalgo-Marí³

2018

Colección Mundo Digital

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“…Cabría mencionar un largo número de sectores a los que se está aplicando en los últimos años, con cierta intensidad; a tal efecto destacamos seguidamente algunos de sectores, así como algunos de los trabajos más representativos realizados desde el 2000: aparcamientos (Guadix, Onieva, Muñuzuri & Cortés, 2011); empresas de construcción (Cheraghi et al, 2010;Gallien & Wein, 2005;Kumar & Frederick, 2007); industria de alimentación (Buckhiester, 2011;Bujisic, Hutchinson & Bilgihan, 2014); e-commerce (Boyd & Bilegan, 2003;Wang & Bowie, 2009) cruceros (Ng & Yip, 2011); servicios de internet (Karmarkar & Dutta, 2012); transporte ferroviario (Ciancimino, Inzerillo, Lucidi & Palagi, 1999); transporte mercancías por carretera (Benigno, Guerriero & Miglionico, 2012) (Schönberger & Kopfer, 2012); orquesta sinfónica (Besana, 2012); reserva natural (Leask, Fyall & Garrod, 2013); empresas financieras (Milani, 2012); hospitales (Swan, Hunter & Tumelty, 1997); transporte marítimo (Ting & Tzeng, 2004;Zurheide & Fischer, 2012), entre otras.…”

Section: Gestión De Costesunclassified

Impacto del revenue management en los sistemas de control de gestión

Taliani

2015

Rev. fac. cien. econ.

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ResumenEl Revenue Management (RM) tiene por objeto prever la demanda de productos o servicios de la manera más precisa posible, a fin de poder establecer y adaptar las decisiones de precio y disponibilidad de productos, en los diferentes canales de venta, y maximizar la rentabilidad. El RM trata de maximizar el ingreso que puede alcanzar una empresa con una capacidad fija de fabricación de un producto o de prestación de un servicio; así, el objetivo es tratar de destinar la capacidad a aquellos clientes que aportan más valor a la empresa, asignándoles la capacidad adecuada. En este marco de actuación se suele aludir, constantemente, a la necesidad de generar un resultado, o alcanzar una rentabilidad, sin embargo a estos efectos sólo se toman en consideración los costes variables, y en menor medida los costes fijos, lo que nos lleva a plantear la cuestión ¿qué impacto tiene el método de cálculo de costes en los procesos de gestión de ingresos? Esta es la cuestión que conforma el objetivo del presente artículo, al identificar cuáles son las interrelaciones que existen entre la contabilidad de gestión y el RM, dado que ambas perspectivas son complementarias en el logro de un objetivo común, como es buscar la mayor eficiencia y efectividad económica de las operaciones desarrolladas por cualquier empresa. Palabras clave: Contabilidad de gestión; Revenue management; Costes. REVENUE MANAGEMENT IMPACT IN THE MANAGEMENT CONTROL SYSTEMS AbstractThe Revenue Management (RM) purpose is to foresee the demand for products or services as accurately as possible, in order to establish and adapt the price decision and product availability in different sales channels, and maximize profitability. The RM tries to maximize the income that a company can reach with a product manufacturing fixed capacity or providing a service; Thus, the objective is to try to allocate capacity to customers that bring more value to the company, giving them adequate capacity. In this framework it is often referred constantly to the need to produce a result, or achieve profitability, however only variable costs are considered, and to a lesser extent fixed costs, leading us to raise the question what impact does the cost calculation method have in the processes of revenue management? This is the question that forms the purpose of this article, to identify the interrelationships between accounting management and RM, since both perspectives * Artículo de reflexión.

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