| Foreword |
|
vii | |
| Preface |
|
ix | |
| Editors |
|
xi | |
| Contributors |
|
xii | |
| Part 1: Performance Management |
|
1 | (134) |
|
1 Performance measurement in independent hotels |
|
|
3 | (19) |
|
|
|
|
2 Productivity in the restaurant industry: how to measure productivity and improve process management |
|
|
22 | (24) |
|
Pekka Heikkilä and Timo Saranpää |
|
|
|
3 Performance measurement in the international hospitality industry |
|
|
46 | (25) |
|
|
|
|
4 Budgetary practice within hospitality |
|
|
71 | (16) |
|
|
|
|
5 Benchmarking: measuring financial success in the hotel industry |
|
|
87 | (18) |
|
|
|
|
6 Developing a benchmarking methodology for the hotel industry |
|
|
105 | (30) |
|
Peter Harris and Marco Mongiello |
|
|
| Part 2: Information Management |
|
135 | (164) |
|
7 The profit planning framework: applying marginal accounting techniques to hospitality services |
|
|
137 | (14) |
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8 Cross-border reporting for performance evaluation |
|
|
151 | (14) |
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|
9 Cost analysis in the hotel industry: an ABC customer focused approach and the case of joint revenues |
|
|
165 | (23) |
|
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10 Customer profitability accounting in the context of hotels |
|
|
188 | (23) |
|
|
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|
11 Room rate pricing: a resource-advantage perspective |
|
|
211 | (29) |
|
Jean-Pierre I. van der Rest |
|
|
|
12 The relevance of restaurant accounting systems |
|
|
240 | (22) |
|
|
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13 Accounting for the environment: reflecting environmental information in accounting systems |
|
|
262 | (20) |
|
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|
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14 Hotel unit financial management: does it have a future? |
|
|
282 | (17) |
|
|
|
| Part 3: Asset Management |
|
299 | (164) |
|
15 Hotel asset management: will a North American phenomenon expand internationally? |
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301 | (25) |
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16 Hotel asset management: European principles and practice |
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326 | (15) |
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17 A management accounting perspective on hotel outsourcing |
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341 | (21) |
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18 Sale and leaseback transactions in the hospitality industry |
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|
362 | (21) |
|
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19 Hospitality firm risk determinants and value enhancement |
|
|
383 | (17) |
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20 Investment appraisal issues arising in hotels governed by a management contract |
|
|
400 | (23) |
|
|
|
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21 Autonomy and control in managing network organizations: the case of multinational hotel companies |
|
|
423 | (23) |
|
Marco Mongiello and Peter Harris |
|
|
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22 Career directions in financial management in the hospitality industry |
|
|
446 | (17) |
|
|
|
| Index |
|
463 | |
Other versions by this Author
