Accounting and financial management : developments in the international hospitality industry / edited by Peter Harris and Marco Mongiello.

Cover image for Accounting and financial management : developments in the international hospitality industry / edited by Peter Harris and Marco Mongiello.

ISBN:

9780750667296

Title:

Accounting and financial management : developments in the international hospitality industry / edited by Peter Harris and Marco Mongiello.

Author:

Harris, Peter J. (Peter James), 1944-

Edition:

1st ed.

Publication Information:

Amsterdam ; Boston ; London : Elsevier/Butterworth-Heinemann, 2006.

Physical Description:

xix, 474 p. : ill. ; 25 cm.

Subject Term:

Hospitality industry -- Accounting.

Managerial accounting.

Added Author:

Harris, Peter J. (Peter James), 1944-

Mongiello, Marco.

Format:

Books

Electronic Access:

Table of contents only http://www.loc.gov/catdir/toc/fy0611/2006296416.html

Publication Date:

2006

Publication Information:

Amsterdam ; Boston ; London : Elsevier/Butterworth-Heinemann, 2006.

Available:*

Shelf Number	Material Type	Copy	Shelf Location	Status
657.837 ACC	Book	1	Standard shelving location	Searching... Unknown

Accounting and Financial Management: developments in the international hospitality industry presents new and innovative research and developments in the field of accounting and financial management as it relates to the work of managing enterprises and organisations in the international hospitality industry. The content contains contributions from a rich source of international researchers, academics and practitioners including, university and college lecturers, professional accountants and consultants and senior managers involved in a wide range of teaching, scholarship, research, and consultancy in the hospitality industry worldwide. The material is drawn from their work and experience and relates directly to the management of hospitality undertakings. Therefore the up to date case studies and examples used are taken from a wide ranging of companies across the industry including large international chains such as Sheraton, Holiday Inn, and Intercontinental. Divided into three parts: Performance Management, Information Management and Asset Management the book tackles the following issues amongst others: * Performance management in the international hospitality industry * Benchmarking: measuring financial success * The profit planning framework * Making room rate pricing decisions * Hotel asset management UK and US perspectives * Lowering risk to enhance hospitality firm value Accounting and Financial Management: developments in the international hospitality industry presents current developments drawn from a combination of live fieldwork and practical experience and therefore will content will appeal to a wide-ranging readership including practising managers and financial controllers in hospitality organisations, professional accountants and consultants, postgraduate candidates studying for master's degrees in hospitality management, and final year undergraduate students of hospitality management who elect to take an accounting option.

Mine HaktanirPekka Heikkila and Timo SaranpaaHelen AtkinsonTracy JonesAgnes Lee DeFrancoPeter Harris and Marco MongielloPeter HarrisIan GrahamPaolo ColliniVira KrakhmalJean-Pierre I. van der RestTommy D. AnderssonRebecca HawkinsCathy BurgessPaul BealsGeoff ParkinsonDawne LamminmakiCharles WhittakerZheng GuChris GuildingMarco Mongiello and Peter HarrisHoward Field

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

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