Konaklama İşletmelerinde Kısıtlar Teorisi Yaklaşımının Uygulanabilirliği Üzerine Bir Araştırma
A Research on the Applicability of the Theory of Constraints Approach in Accommodation Companies
Author(s): Ömer Burak PakoySubject(s): Business Economy / Management, Methodology and research technology, Accounting - Business Administration, Tourism
Published by: Orhan Sağçolak
Keywords: Cost and Management; Accounting; Contemporary Costing Methods; Theory of Constraints; Accommodation Companies; Thermal Hotel;
Summary/Abstract: Purpose – The aim of the study is to determine the constraints in the accommodation companies, to remove the constraints and to examine their effects on the profit of the company within the scope of the five-stage continuous improvement process, which is one of the elements of the theory of constraints. Design/methodology/approach - In the study, qualitative research method was used. For the purpose of the study, a case study was performed in a four-star thermal hotel operating in Çankırı/Turkey. In this context, the first descriptive case study was carried out in the thermal hotel and the current service and cost system of the hotel was examined. Then, by performing an exploratory case study, the effect of the theory of constraints on the profitability of the company was analyzed as a result of determining the constraint affecting the performance of the company with five application steps and presenting a solution proposal for the elimination of the related constraint. Findings – In the application, it has been determined that there is a capacity constraint based on the 2019 data of the hotel. The capacity constraint arises from the inadequacy of the operating resources against the demand in the realization of the activities in the company. It has been observed that there has been an increase of approximately 11.13% in the operating profit with the solution proposal for the elimination of the constraint. Discussion – In the study, by applying the five-step continuous improvement model of the theory of constraints, the constraints in the hotel's activities were defined and a solution proposal was presented for the elimination of the constraint. As
Journal: İşletme Araştırmaları Dergisi
- Issue Year: 14/2022
- Issue No: 2
- Page Range: 1360-1374
- Page Count: 15
- Language: Turkish
