1. KONAKLAMA İŞLETMELERİNDE YÖNETİM MUHASEBESİ UYGULAMALARIN KULLANIMI.
- Author
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SARI, Mustafa and ÇAM, Alper Veli
- Subjects
- *
TOURISM , *BUSINESS enterprises , *MANAGERIAL accounting , *COST accounting , *FACTOR analysis , *CHI-squared test ,REVENUE - Abstract
Just like all around the world, in Turkey tourism is a wide sector which is progressing quickly and a pioneer effect on the other sectors' progress. The business enterprises must increase their sales revenues, reduce their cost and keep their cost under control in order to keep up with the progressing world's conditions, increase the competitive power and to carry on their activity. Because of the intensive working programs and less usage of automatic control systems of tourism sector, an effective sense of management and accounting system is compulsory. The aim of this study is to analyze the cost and management accountings of accommodation establishments, determine the problems and to find out to what extent they benefit from cost and management accounting practices. The survey prepared from the theoric content of the study was applied to 3, 4, 5 stars accommodation establishments, holiday villages and certificated places in Turkey and the results were evaluated. Chi-square and factor analysis were used in this study. [ABSTRACT FROM AUTHOR]
- Published
- 2014