THE USE OF THE ACCOUNTING INFORMATION IN DECISION MAKING IN THE HOSPITALITY BUSINESS Cover Image

THE USE OF THE ACCOUNTING INFORMATION IN DECISION MAKING IN THE HOSPITALITY BUSINESS
THE USE OF THE ACCOUNTING INFORMATION IN DECISION MAKING IN THE HOSPITALITY BUSINESS

Author(s): Gabriel Radu, Gabriel Jinga, Valentin Florentin Dumitru, Mihaela Dumitrana
Subject(s): Economy
Published by: Editura Eurostampa
Keywords: managerial accounting; information; cost; contribution; decision

Summary/Abstract: Accounting information, especially managerial accounting information was prepared, used, analyzed and provided in books and articles mostly for manufacturing companies and not for other types of businesses. In addition, most accounting researchers interested in service production have conducted their research in non profit, public sector organizations (Olson et al., 1998). Very little is yet known about management accounting in tourism enterprises and especially in hotels (Pellinen, 2003). So that we think that it will be interesting to analyze how managerial accounting information is used in decision making in hospitality business. In our paper we have presented how information about costs influences the quality of the process of decision making

  • Issue Year: XVI/2010
  • Issue No: 16
  • Page Range: 389-396
  • Page Count: 7
  • Language: English