Management accounting for hospitality and tourism
著者
書誌事項
Management accounting for hospitality and tourism
（Tourism and hospitality management series）
International Thomson Business Press, 1999
3rd ed
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注記
1st ed. published in 1977 as Management accounting for hotels and restaurants
2nd ed. published in 1986 as Management accounting for hotels and restaurants by Blackie and Son
Includes index
内容説明・目次
内容説明
Since the publication of the second edition in 1986, there have been important advances in the field of management accounting. A great deal of progress has been made by hospitality and tourism operators in the area of control techniques, with revenue control in particular receiving a considerable amount of attention. The aim of this new edition is to present all such material and ensure that the book is the most up-to-date. Though retaining the basic structure of the original work, the third edition has been thoroughly revised, up-dated and expanded to cover all the key aspects of tourism.
目次
1. Orientation 2. The Accounting Framework 3. Basic Cost Concepts 4. Sales-Cost-Profit Relationships 5. Break-Even Analysis 6. Introduction to Decision Accounting 7. Introduction to Pricing 8. Pricing: Some Practical Applications 9. Profitability 10. Profit Sensitivity Analysis 11. Responsibility Accounting 12. Budgetary Control 13. Variance Analysis 14. Food and Beverage Control 15. Accounting and Operating Ratios 16. Financial Statement Analysis 17. Analysis of Departmental Profitability 18. The Management of Working Capital 19. Assessment of Capital Projects 20. Uniform System of Accounts for the Lodging Industry
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