메뉴 건너뛰기




Volumn 10, Issue 3, 1998, Pages 96-100

UK hotel operators use of budgetary procedures

Author keywords

Financial planning; Zero base budgeting

Indexed keywords


EID: 35548946227     PISSN: 09596119     EISSN: None     Source Type: Journal    
DOI: 10.1108/09596119810210279     Document Type: Article
Times cited : (18)

References (22)
  • 2
    • 85029520844 scopus 로고
    • Management accounting in hotel and catering
    • July/August
    • Ashton, G. (1985, “Management accounting in hotel and catering”, Management Accounting (British), July/August, pp. 26-7.
    • (1985) Management Accounting (British) , pp. 26-27
    • Ashton, G.1
  • 3
    • 0009316106 scopus 로고
    • The practice of management accounting in hotel groups
    • in Harris, P. (Ed.), Butterworth-Heinemann, Oxford
    • Collier, P. and Gregory, A. (1995 “The practice of management accounting in hotel groups”, in Harris, P. (Ed.), Accounting and Finance for the International Hospitality Industry, Butterworth-Heinemann, Oxford, pp. 137-59.
    • (1995) Accounting and Finance for the International Hospitality Industry , pp. 137-159
    • Collier, P.1    Gregory, A.2
  • 5
    • 0009176249 scopus 로고    scopus 로고
    • The importance and use of financial forecasting and budgeting at the departmental level in the hotel industry as perceived by hotel controllers
    • DeFranco, A. (1997, “The importance and use of financial forecasting and budgeting at the departmental level in the hotel industry as perceived by hotel controllers”, Hospitality Research Journal, Vol. 20 No. 3 pp. 99-110.
    • (1997) Hospitality Research Journal , vol.20 , pp. 99-110
    • DeFranco, A.1
  • 7
    • 0003294740 scopus 로고
    • Surveys of management accounting practice
    • in Drury, C., Butterworth-Heinemann, Oxford, Chapter 15
    • Drury, C. and Dugdale, D. (1992, “Surveys of management accounting practice”, in Drury, C., Management Accounting Handbook, Butterworth-Heinemann, Oxford, Chapter 15, pp. 327-47.
    • (1992) Management Accounting Handbook , pp. 327-347
    • Drury, C.1    Dugdale, D.2
  • 8
    • 84992967937 scopus 로고    scopus 로고
    • Who sets the research agenda, academics or practitioners?
    • February
    • Drysdale, L. (1996, “Who sets the research agenda, academics or practitioners?”, Management Accounting (British), February, pp. 20-1.
    • (1996) Management Accounting (British) , pp. 20-21
    • Drysdale, L.1
  • 9
    • 0002455520 scopus 로고
    • Theory and practice: the views of CIMA members and students
    • September
    • Dugdale, D. (1994, “Theory and practice: the views of CIMA members and students”, Management Accounting (British), September, pp. 56-8.
    • (1994) Management Accounting (British) , pp. 56-58
    • Dugdale, D.1
  • 11
    • 84993095370 scopus 로고    scopus 로고
    • Hotel and Catering International Management Association.
    • HCIMA (1996, Hospitality Yearbook ‘96, Hotel and Catering International Management Association.
    • (1996) Hospitality Yearbook ‘96
  • 17
    • 84993111319 scopus 로고
    • Keeping your head out of the cockpit (similarities between flying a plane and budgeting)
    • Rehnberg, S. (1995, “Keeping your head out of the cockpit (similarities between flying a plane and budgeting)”, Management Accounting (USA), Vol. 77 No. 13, pp. 34-8.
    • (1995) Management Accounting (USA) , vol.77 , pp. 34-38
    • Rehnberg, S.1
  • 18
    • 81555195538 scopus 로고
    • Closing the gap between theory and practice
    • January
    • Scapens, R. (1983, “Closing the gap between theory and practice”, Management Accounting (British), January, pp. 34-6.
    • (1983) Management Accounting (British) , pp. 34-36
    • Scapens, R.1
  • 22
    • 38249024638 scopus 로고
    • Budgeting practices in lodging and food service chains: an analysis and comparison
    • Schmidgall, R. and Ninemeier, J. (1989, “Budgeting practices in lodging and food service chains: an analysis and comparison”, International Journal of Hospitality Management, Vol. 8 No. 1, pp. 35-41.
    • (1989) International Journal of Hospitality Management , vol.8 , pp. 35-41
    • Schmidgall, R.1    Ninemeier, J.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.