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 Downloands 20
OTEL İŞLETMELERİNDE STRATEJİK MALİYET YÖNETİMİ: SÜRECE DAYALI FAALİYET TABANLI MALİYETLEME VE HEDEF MALİYETLEMENİN ENTEGRASYONUNA YÖNELİK BİR MODEL ÖNERİSİ
2020
Journal:  
Muhasebe Bilim Dünyası Dergisi
Author:  
Abstract:

Stratejik maliyet yöntemlerinden sürece dayalı faaliyet tabanlı maliyetleme yöntemi ile hedef maliyetleme yöntemini birbiriyle entegre ederek etkin maliyet yönetimini gerçekleştirebilmek amacıyla gerçekleştirilen bu çalışma, Türkiye’de Antalya ilinde herşey dahil konseptle hizmet veren beş yıldızlı bir otel işletmesinde uygulanmıştır.

Keywords:

Strategic Quality Management in Hotel Businesses: Continuous Performance Based on Quality and Target Quality Integration
2020
Author:  
Abstract:

This work was carried out with the aim of achieving effective cost management by integrating the strategic cost method based on activity cost method and the target cost method together, in Turkey, in Antalya, a five-star hotel business that serves with the concept of everything.

Keywords:

Strategic Cost Management In Hotel Businesses: A Model Proposal For The Integration Of Time Driven Activity Based Costing and Target Costing
2020
Author:  
Abstract:

Time driven activity-based costing method and target costing method which are strategic cost methods by integrating to realize effective cost management carried out this study, the province of Antalya in Turkey all inclusive concept serving a five-star hotel business has been applied. 

Keywords:

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Muhasebe Bilim Dünyası Dergisi

Field :   Sosyal, Beşeri ve İdari Bilimler

Journal Type :   Uluslararası

Metrics
Article : 480
Cite : 1.787
2023 Impact : 0.248
Muhasebe Bilim Dünyası Dergisi