Atıf Sayısı
2
Görüntüleme
55
İndirme
19
The main purpose of the study is to reveal that Activity Based Budgeting (ABB) is implementable for tourism enterprises just as hotel enterprises and its importance as a budgeting system by developing an ABB that is special to hotel enterprises and presenting a sample for researchers and implementers. Interview, trip and observation methods were used in the research. Thus, some observations and interviews had been made at an international five star hotel in İstanbul with managers in different ranks; ABB model was created via Activity and Business Processes Analysis. Obtained fundamental results are; proposed ABB Model, enables Indirect Costs are to be budgeted more accurately in varied activity levels, makes it possible that costs to be controlled more efficiently by enabling the elimination of activities that are not creating added value via Activity Analysis. Also via proposed ABB Model, it is possible to calculate rational goods and services costs and sale price by means of enabling Indirect Costs to be divided among goods and services in a more accurate way based upon numerous cost factors.
the main purpose of the study is to reveal that activity based budgeting abb is implementedable for turism enterprises just as hotel enterprises and its importance as a budgeting system by developing an abb that is special to hotel enterprises and presenting a sample for experiments and implementationers ınterview trip and observation methods were used in the research some observations and interviews were made at an international five star hotel in istanbul with managers in different ranks abb model was created via activity and business processes analysis alternative results are supported by programs where there is no need to change the results from users to access to change the results
Makale Detay 
Atıf Yapanlar
Benzer Makaleler
Dergi Bilgisi
Eseri Dinleyin
Bu Sayfayı Yazdırın
Paylaş
Mendeley