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Book Cover
E-book

Title Accounting and financial management : developments in the international hospitality industry / edited by Peter Harris and Marco Mongiello
Edition 1st ed
Published Amsterdam ; Boston ; London : Elsevier/Butterworth-Heinemann, 2006

Copies

Description 1 online resource (xix, 474 pages) : illustrations
Contents Part A: Performance Management -- 1. Performance measurement in independent hotels. -- Mine Haktanir, PhD -- Assistant Professor and Lecturer in School of Tourism and Hospitality Management, Eastern Mediterranean University, -- Turkish Republic of Northern Cyprus. -- 2. Productivity in the hospitality industry: how to measure productivity and improve process management. -- Pekka Heikkil̃, MSc (econ.) Certified HTM-Auditor (Finland) -- Lecturer in Business Accounting, -- Haaga Institute Polytechnic, Helsinki, Finland. -- and -- Timo Saranp̃̃, MSc (econ.) -- Managing director, Sadanpaamies consulting -- Lecturer in Business Accounting -- Haaga Institute Polytechnic, Helsinki, Finland -- 3. Performance management in the international hospitality industry. -- Helen Atkinson MBA, BA(Hons) ACMA HCIMA ABHA -- Principal Lecturer in Accounting -- School of Service Management -- University of Brighton, UK. -- 4. Budgetary practice within the hospitality industry. -- Tracy Jones, BSc, MPhil, MHCIMA -- Principal Lecturer in Accounting -- Cheltenham and Glocestershrie University, UK -- 5. Benchmarking: measuring financial success in the hotel industry. -- Agnes Lee DeFranco, PhD, CHE, CHAE -- Professor, Conrad N. Hilton College of Hotel & Restaurant Management University of Houston, USA -- 6. Developing a benchmarking methodology for the hotel industry. -- Peter Harris -- Professor of Accounting -- Department of Hospitality, Leisure and Tourism Management, Business School, Oxford Brookes University -- and -- Marco Mongiello, PhD, BA, ICA(Italy), ABHA -- Principal Lecturer in Accounting and Finance -- Harrow Business School, University of Westminster, UK. -- Part B: Information Management -- 7. The profit planning framework: applying marginal accounting techniques to hospitality services. -- Peter Harris -- Professor of Accounting -- Department of Hospitality, Leisure and Tourism Management, Business School, Oxford Brookes University -- 8. Cross-border reporting for performance evaluation. -- Ian Graham, BA -- Managing Director of The Hotel Solutions Partnership Ltd -- Kings Langley, UK -- 9. Cost analysis in hotel industry: an ABC customer focused approach and the case of joint revenues. -- Paolo Collini, PhD, MBA -- Professor in Management Accounting and Strategic Management -- University of Trento, ITALY -- 10. Customer profitability in a hotel context. -- Vira Krakhmal, MSc, BA, ABHA -- Senior Lecturer and Postgraduate Researcher -- Department of Hospitality, Leisure and Tourism Management, Business School, Oxford Brookes University -- 11. Room rate pricing: a resource-advantage perspective. -- Jean-Pierre I. van der Rest, MA, BBA -- Lecturer in Business Economics and Strategic Marketing -- Leiden University, NL -- 12. The relevance of restaurant accounting systems. -- Tommy D. Andersson, PhD -- Professor of Tourism Management, -- School of Business, Economics and Law at -- Goteborg University, Sweden -- 13. Environmental accounting: reflecting environmental information in accounting systems. -- Rebecca Hawkins, PhD, BA -- Freelance Consultant and Research and Consultancy Fellow -- Department of Hospitality, Leisure and Tourism Management, Business School, Oxford Brookes University -- 14. Hotel unit financial management: does it have a future? -- Cathy Burgess, MPhil, CDipAF, FBHA, FHCIMA -- Senior Lecturer in Accounting for the Hospitality Industry -- Department of Hospitality, Leisure and Tourism Management, Business School, Oxford Brookes University -- Part C: Asset Management -- 15. Hotel asset management: will a North American phenomenon expand internationally? -- Paul Beals, PhD -- Visiting Professor of Hotel Real Estate and Finance, -- IMHI-ESSEC Business School, -- Cergy-Pontoise, France -- 16. Hotel asset management: European principles and practice. -- Geoff S. Parkinson, BSc, FCA, FHCIMA, FBHA -- Managing Director -- Hotel investment Advisors, UK -- 17.A management accounting perspective on hotel outsourcing. -- Dawne Lamminmaki, PhD, BCom, MBA, CMA -- Lecturer in Accounting, -- Graduate School of Management -- Griffith University -- Gold Coast, AUSTRALIA -- 18. Sale and leaseback transactions in the hospitality industry. -- Charles Whittaker, BSc (Econ), FCA, MA -- Senior Lecturer in Hospitality -- Department of Hospitality, Leisure and Tourism Management, Business School, Oxford Brookes University -- 19. Hospitality firm risk determinants and value enhancement. -- Zheng Gu, PhD, BS, MA -- Professor in Hospitality Finance & Accounting -- University of Nevada, Las Vegas -- 20. Investment appraisal issues arising in hotels governed by management contract. -- Chris Guilding -- Professor in Tourism, Leisure, Hotel and Sport Management -- Director, Service Industry Research Centre -- Griffith University, AUSTRALIA -- 21. Autonomy and control in managing network organizations: the case of multinational hotel companies. -- Marco Mongiello, PhD, BA, ICA(Italy), ABHA -- Principal Lecturer in Accounting and Finance -- Harrow Business School, University of Westminster, UK. -- and -- Peter Harris -- Professor of Accounting -- Department of Hospitality, Leisure and Tourism Management, Business School, Oxford Brookes University -- 22. Career directions in financial management in the hospitality industry. -- Howard Field FCA FHCIMA FBHA -- Hotel Industry Advisor, Director of FM Recruitment -- and Visiting Fellow Oxford Brookes University
Performance measurement in independent hotels / Mine Haktanir -- Productivity in the restaurant industry : how to measure productivity and improve process management / Pekka Heikkilä and Timo Saranpää -- Performance measurement in the international hospitality industry / Helen Atkinson -- Budgetary practice within hospitality / Tracy Jones -- Benchmarking : measuring financial success in the hotel industry / Agnes Lee DeFranco -- Developing a benchmarking methodology for the hotel industry / Peter Harris and Marco Mongiello -- The profit planning framework : applying marginal accounting techniques to hospitality services / Peter Harris -- Cross-border reporting for performance evaluation / Ian Graham -- Cost analysis in the hotel industry : an ABC customer focused approach and the case of joint revenues / Paolo Collini -- Customer profitability accounting in the context of hotels / Vira Krakhmal -- Room rate pricing : a resource-advantage perspective / Jean-Pierre I. van der Rest -- Accounting for the environment : reflecting environmental information in accounting systems / Rebecca Hawkins -- Hotel unit financial management : does it have a future? / Cathy Burgess -- Hotel asset management : will a North American phenomenon expand internationally? / Paul Beals -- Hotel asset management : European principles and practice / Geoff Parkinson -- A management accouting perspective on hotel outsourcing / Dawne Lamminmaki -- Sale and leaseback transactions in the hospitality industry / Charles Whittaker -- Hospitality firm risk determinants and value enhancement / Zheng Gu -- Investment appraisal issues arising in hotels governed by a management contract / Chris Guilding -- Autonomy and control in managing network organizations : the case of multinational hotel companies / Marco Mongiello and Peter Harris -- Career directions in financial management in the hospitality industry / Howard Field
Summary Accounting and Financial Management: developments in the international hospitality industry presents new and innovative research and developments in the field of accounting and financial management as it relates to the work of managing enterprises and organisations in the international hospitality industry. The content contains contributions from a rich source of international researchers, academics and practitioners including, university and college lecturers, professional accountants and consultants and senior managers involved in a wide range of teaching, scholarship, research, and consultancy in the hospitality industry worldwide. The material is drawn from their work and experience and relates directly to the management of hospitality undertakings. Therefore the up to date case studies and examples used are taken from a wide ranging of companies across the industry including large international chains such as Sheraton, Holiday Inn, and Intercontinental. Divided into three parts: Performance Management, Information Management and Asset Management the book tackles the following issues amongst others: * Performance management in the international hospitality industry * Benchmarking: measuring financial success * The profit planning framework * Making room rate pricing decisions * Hotel asset management UK and US perspectives * Lowering risk to enhance hospitality firm value Accounting and Financial Management: developments in the international hospitality industry presents current developments drawn from a combination of live fieldwork and practical experience and therefore will content will appeal to a wide-ranging readership including practising managers and financial controllers in hospitality organisations, professional accountants and consultants, postgraduate candidates studying for master's degrees in hospitality management, and final year undergraduate students of hospitality management who elect to take an accounting option. * Presents current developments in the field from a combination of practical experience and live fieldwork. * Contains contributions from a rich source of international academic and practitioners. * Uses international case studies to explore and contextualise including Sheraton, Holiday Inn, and Intercontinental
Bibliography Includes bibliographical references and index
Notes English
Print version record
Subject Hospitality industry -- Accounting
Managerial accounting.
BUSINESS & ECONOMICS -- Accounting -- Financial.
Hospitality industry -- Accounting
Managerial accounting
Form Electronic book
Author Harris, Peter J. (Peter James), 1944-
Mongiello, Marco.
ISBN 9780750667296
075066729X
9780080492483
0080492487
9781136431548
1136431543
9781136431494
1136431497
9781136431531
1136431535
1281006556
9781281006554
9786611006556
6611006559