A survey of factors influencing the cost system design in hotels

The Impact of Strategic Management Accounting and Cost Structure on ABC Systems in Hotels

“…Furthermore, Cagwin and Bouwman (2002) found that the importance of costs was a significant variable affecting the success of ABC implementation. Moreover, Pavlatos and Paggios (2009a) conclude that the level of cost-system functionality in hotels is positively associated with the extent of the use of cost data. In view of the above, the following hypothesis is tested:…”

Cloud computing in budget hotel management

“…Cloud has a pay-as-you-go service requires minimal investment and offers better technology at a lower cost [9]. Cloud computing offers budget hotel properties a rapid return on investment (ROI).…”

Financial Structure and Profitability Analysis of Greek Hotels

“…Research conducted in the hotel sector that examined the thematic field of management accounting dealt with accounting issues on one hand and issues of tourist management on the other (Pavlatos and Paggios, 2009). Most of this research focused on the hotel sector (Harris and Brown, 1998).…”

“…Min et al, in their study, "Evaluating the financial performances of Korean luxury hotels using data envelopment analysis," (2009) suggest that "multiple outputs and different categories of hotels" should be pursued in future studies. Pavlatos and Paggios (2009) included in the sample of their research hotels with five, four and three stars from six geographical areas of Greece. The role of hotel category in "financial support to small and medium hotel companies in Serbia" is stressed by D. Barjaktarovic and L. Barjaktarovic (2010) as one of the factors determining "the exact amount of investment costs," since "hotels with higher category achieve higher price and better occupancy rate" (pp.…”