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Volumn , Issue , 2012, Pages 137-150

The profit planning framework: Applying marginal accounting techniques to hospitality services

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EID: 84917148072     PISSN: None     EISSN: None     Source Type: Book    
DOI: 10.4324/9780080492483     Document Type: Chapter
Times cited : (1)

References (21)
  • 1
    • 32544432872 scopus 로고
    • The fiction of sales-mix and sales quantity variances
    • Bastable, C.W. and Bao, D.H. (1988) The fiction of sales-mix and sales quantity variances. Accounting Horizons, June, 10-17.
    • (1988) Accounting Horizons , pp. 10-17
    • Bastable, C.W.1    Bao, D.H.2
  • 2
    • 0009176249 scopus 로고    scopus 로고
    • The importance and use of financial forecasting and budgeting at the department level in the hotel industry as perceived by hotel financial controllers
    • DeFranco, A.L. (1997) The importance and use of financial forecasting and budgeting at the department level in the hotel industry as perceived by hotel financial controllers. Hospitality Research Journal, 20 (3), 99-110.
    • (1997) Hospitality Research Journal , vol.20 , Issue.3 , pp. 99-110
    • DeFranco, A.L.1
  • 4
    • 0039236825 scopus 로고
    • Insuring your profit margins: Restaurant cost- volume-profit analysis
    • Eyster, J.J. (1974) Insuring your profit margins: restaurant cost- volume-profit analysis. Cornell Hotel and Restaurant Administration Quarterly, 14 (3), 3-11.
    • (1974) Cornell Hotel and Restaurant Administration Quarterly , vol.14 , Issue.3 , pp. 3-11
    • Eyster, J.J.1
  • 5
    • 70350272263 scopus 로고
    • Financial management in an international environment: Hotel 2000 NV, A case study. In Harris, P.J. (1995)
    • Butterworth-Heinemann, Oxford
    • Graham, I.C. (1995) Financial management in an international environment: hotel 2000 NV, A case study. In Harris, P.J. (1995) Accounting and Finance in the International Hospitality Industry, pp. 239-260. Butterworth-Heinemann, Oxford.
    • (1995) Accounting and Finance in the International Hospitality Industry , pp. 239-260
    • Graham, I.C.1
  • 6
    • 84973199940 scopus 로고
    • Analysing restaurant performance: Relating cost-volume-profit analysis
    • Greenberg, C. (1986) Analysing restaurant performance: relating cost-volume-profit analysis. Cornell Hotel and Restaurant Administration Quarterly, 27 (1), 9-11.
    • (1986) Cornell Hotel and Restaurant Administration Quarterly , vol.27 , Issue.1 , pp. 9-11
    • Greenberg, C.1
  • 7
    • 0039236820 scopus 로고
    • Hospitality profit planning in the practical environment: Integrating cost-volume-profit analysis with spreadsheet management
    • Harris, P.J. (1992) Hospitality profit planning in the practical environment: integrating cost-volume-profit analysis with spreadsheet management. International Journal of Contemporary Hospitality Management, 4 (4), 24-32.
    • (1992) International Journal of Contemporary Hospitality Management , vol.4 , Issue.4 , pp. 24-32
    • Harris, P.J.1
  • 9
    • 0039828610 scopus 로고    scopus 로고
    • 2nd edn. Butterworth-Heinemann: Oxford
    • Harris, P.J. (1999) Profit Planning, 2nd edn. Butterworth-Heinemann: Oxford.
    • (1999) Profit Planning
    • Harris, P.J.1
  • 19
    • 0004317089 scopus 로고
    • 3rd edn. The Educational Institute of the American Hotel and Motel Association, East Lansing, MI
    • Schmidgall, R.S. (1995) Hospitality Industry Managerial Accounting, 3rd edn. The Educational Institute of the American Hotel and Motel Association, East Lansing, MI.
    • (1995) Hospitality Industry Managerial Accounting
    • Schmidgall, R.S.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.