Publication
Analyzing customer profitability in hotels using activity based costing
| dc.contributor.author | Faria, Ana Rita | |
| dc.contributor.author | Ferreira, Leonor | |
| dc.contributor.author | TRIGUEIROS, DUARTE | |
| dc.date.accessioned | 2019-08-01T09:47:03Z | |
| dc.date.available | 2019-08-01T09:47:03Z | |
| dc.date.issued | 2018 | |
| dc.description.abstract | This paper investigates the use of customer profitability analysis (CPA) in four and five star hotels located in Algarve (Portugal). Traditional accounting systems have been criticized for focusing on product, service or department profitability, and not on customer profitability, thus failing to provide effective information to marketing-related decisions. Results are reported by operating departments, whilst marketing activities focus on customer market segments. Recognizing the growing emphasis on customer value creation, and to overcome the mismatch between the provision and use of information in hotels, CPA techniques have been suggested. Notwithstanding their benefits, namely a strategic focus, hotels still apply traditional techniques. A structured questionnaire collected through personal interviews showed that CPA is far from widespread in hotel management; instead, hotels accumulate costs in profit centers and in cost centers. None of the surveyed hotels had adopted activity based costing, despite this technique being viewed as the most appropriate to calculate individual customer profitability. | pt_PT |
| dc.description.abstract | Este artigo investiga a análise de rendibilidade de clientes nos hotéis de quatro e cinco estrelas do Algarve (Portugal). Os sistemas de contabilidade tradicionais focalizam-se na rendibilidade dos produtos, serviços ou departamentos não fornecendo informação eficaz para decisões de marketing. Os resultados são relatados por departamentos, sendo as atividades de marketing direcionadas para segmentos de mercado. Reconhecendo o foco na criação de valor para o cliente e o “desencontro” entre fornecimento e utilização de informação nos hotéis, a literatura tem sugerido técnicas de análise de rendibilidade de clientes. Apesar dos beneficios destas técnicas, nomeadamente o foco estratégico, os hotéis utilizam técnicas tradicionais. Um questionário estruturado recolhido presencialmente revelou que a técnica CPA está pouco difundida no setor; os hotéis acumulam custos por centros de resultados e por centros de custos. Nenhum adopta o custeio baseado nas actividades, embora seja o método mais apropriado para atribuir custos a clientes. | pt_PT |
| dc.description.version | info:eu-repo/semantics/publishedVersion | pt_PT |
| dc.identifier.doi | https://doi.org/ 10.18089/tms.2018.14306 | pt_PT |
| dc.identifier.issn | 2182-8458 | |
| dc.identifier.uri | http://hdl.handle.net/10400.1/12708 | |
| dc.language.iso | eng | pt_PT |
| dc.peerreviewed | yes | pt_PT |
| dc.publisher | Universidade do Algarve, Escola Superior de Gestão, Hotelaria e Turismo | pt_PT |
| dc.rights.uri | http://creativecommons.org/licenses/by/4.0/ | pt_PT |
| dc.subject | Customer profitability analysis | pt_PT |
| dc.subject | Activity based costing | pt_PT |
| dc.subject | Market segmentation profit analysis | pt_PT |
| dc.subject | Hotel sector | pt_PT |
| dc.subject | Algarve | pt_PT |
| dc.subject | Análise de rendibilidade de clientes | pt_PT |
| dc.subject | Análise da rendibilidade dos segmentos de mercado | pt_PT |
| dc.subject | Custeio baseado em atividades | pt_PT |
| dc.subject | Setor hoteleiro | pt_PT |
| dc.title | Analyzing customer profitability in hotels using activity based costing | pt_PT |
| dc.type | journal article | |
| dspace.entity.type | Publication | |
| oaire.citation.endPage | 74 | pt_PT |
| oaire.citation.issue | 3 | pt_PT |
| oaire.citation.startPage | 65 | pt_PT |
| oaire.citation.title | Tourism and Management Studies | pt_PT |
| oaire.citation.volume | 14 | pt_PT |
| person.familyName | Faria | |
| person.givenName | Ana Rita | |
| person.identifier.ciencia-id | 791B-8E91-E359 | |
| person.identifier.orcid | 0000-0003-3262-1939 | |
| rcaap.rights | openAccess | pt_PT |
| rcaap.type | article | pt_PT |
| relation.isAuthorOfPublication | 04481982-ccc1-48bc-8ded-711643088916 | |
| relation.isAuthorOfPublication.latestForDiscovery | 04481982-ccc1-48bc-8ded-711643088916 |