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  Citation Number 2
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KONAKLAMA İŞLETMELERİNDE FAALİYET TABANLI MALİYET SİSTEMİNİN UYGULANABİLİRLİĞİNE YÖNELİK BİR ARAŞTIRMA
2014
Journal:  
Mehmet Akif Ersoy Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
Author:  
Abstract:

Formerly, accommodation sector had a simple organization. Nowadays, accommodation sector has become many service. Increase of the variety of service causes some complexities of the service cost calculations. Hotels can’t influence market-determined prices on today’s competitive environment. Businesses concentrating on costs when they try to determine profit rates. Therefore, the costs have to calculate and define correctly. Probably, Activity Based Costing is the best choice for calculate the actual costs on the accommodation sector.

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Mehmet Akif Ersoy Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
Details
Mehmet Akif Ersoy Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi