Bir Konaklama İşletmesinin “Çocuk Dostu Otel” Olarak Düzenlenmesinde Maliyet Analizi: Sivas İlinde Bir Otel Uygulaması
Cost Analysis in Arranging an Accommodation Business as a “Child Friendly Hotel”: A Hotel Application in Sivas Province

Summary/Abstract: The increase in the ratio of families with children in the tourism sector has caused the accommodation enterprises not to be insensitive to this demand, and in recent years, with the increase in the sensitivity to the rights of children, it has frequently used the concept of “Child Friendly Tourism” and “Child Friendly Hotel”. Although the concept of “Child Friendly Hotel” is frequently used by accommodation facilities, there is no standard published nationally or internationally yet. The needs of families with children differ from other families, and every age group child has different needs. Businesses that want to meet these needs and continue their activities should review the current situation in the hotel and identify deficiencies and make new arrangements. With the arrangements to be made, it is necessary to increase the service quality and at the same time to provide cost control. In the study, the criteria to qualify an existing hotel as a “Child Friendly Hotel” were determined as a result of the literature review, and then cost analysis of the deficiencies in terms of physical features and service was performed. As a result of the study, it was determined that hotel X does not meet 44% of the determined criteria, 95% of these deficiencies are fixed costs and 5% are variable costs. It is determined that the distribution of fixed costs in itself is 61% of the costs that are within the scope of fixtures, and 34% is within the scope of facility costs.

• Details
• Contents