[PDF] Top 20 Management accounting practices in the Portuguese lodging industry

... Nowadays the increase in competition within the hotel and lodging industry is becoming more notorious, thus making more relevant the decision making process for man- agers, ... See full document

... developed the Sales break-even and the Customer profitability analysis per market ...some management accounting techniques, defending that in order to implement the Customer ... See full document

... developed the Break even analysis and the Customer profitability analysis per market ...some management accounting techniques, defending that in order to implement the Customer ... See full document

... as the objective of characterizing management accounting in the Portuguese lodging industry, particularly in hotels, identifying the techniques ... See full document

... p<0,001. The Cronbach alpha coefficients were 0.725 for the power (power forces), which indicates satisfactory internal reliability for the ...construct the variable power, calculated by ... See full document

... fact, the increase of these indirect costs cannot be solved by reducing hotels’ offers to clients as this is crucial to attract different segments and to maximize the capacity of the lodging ... See full document

... influence the use of management accounting techniques but they didn’t arrive an affirmative answer for the Budgets, but they verified this for Strategic ...chains in both the USA ... See full document

... argued the importance of changes in legislation, competences and financial incentives for promoting research and development investments and innovations in industry, technologies and services, ... See full document

... for the study were gathered through interviews held with the managers responsible for management accounting, since we assume they have the information about which we want to collect ... See full document

... 61 Portuguese hotels from different ...chains. The annual turnover ranges from 16,000€ to 60,000,000€. We used the Porter’s competitive forces model (Porter, 1985) to analyze the five ... See full document

... Management accounting (MA) change has been the object of intensive dis- cussion and scrutiny, particularly in the last two ...to the organizational culture of the ‘New ... See full document

... between the methods of product valuation considered theoretically most suitable and those effectively used by enterprises according to empirical studies already ...methods. The study aims to identify ... See full document

... introduced in the Portuguese telecommunications market, which have drastically affected Marconi’s business ...Firstly, in 1994, Portugal Telecom (PT) was created as result of the merger ... See full document

... for the managers, who need high quality information for ...However, the utility of MA it is not only for managers but also for the employees of the organization (Aver & Cadez, 2009, Brewer ... See full document

... An additional conclusion is that, contrasting expectations raised by the low proportion of direct labour in the total cost of production, the companies in the sam[r] ... See full document

... for management is considered fundamental to support managers and directors in making decisions to achieve their objectives and ensure business ...competitiveness. In the hospitality sector, ... See full document

... MA in lodging ...and the intensity of competition. So we can conclude that generically, the hotels that use the MA techniques are the ones who face high levels of ...within ... See full document

... Resumo: O objetivo do artigo é identiicar o uso de práticas da contabilidade enxuta (CE) no alinhamento com a gestão estratégica de custos (GEC) em empresas do segmento de bens industriais que adotam a produção enxuta. ... See full document

... for the same definition are broadly used in bibliography as a strong vehicle to promote the active or cooperative ...to the classroom, to support perennial remembrance, and to give direct and ... See full document

... (%) in Portugal by sector of economic activity (a) and industrial sector (b) (DGEG, ...of the main sectors of the Ceramic industry in 2010 (CTCV, ...of the waste heat sources ... See full document