SavedAdd your journal

Journals / Advances in Hospitality and Tourism Research (AHTR) / 2022 / Cilt: 10 - Sayı: 2

Use of The Resource Consumption Accounting Method in Customer Profitability Analysis: A Case Study of A 5-Star Hotel

Ömer Burak PAKSOY
Pages
251–276
Publication Date
2022-10-11
DOI
—
🏛️Bibliographic metadata and full text access for this article are provided via DergiPark.
DergiPark Record ↗
✨

AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

Results indicated that some customer segments, which are unprofitable by the traditional costing method, are profitable while using RCA.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:This study was designed to illustrate the implementation of customer profitability analysis (CPA) using resource consumption accounting (RCA) for a hotel.
📊
Key Findings & Data:A case study was performed at a 5-star hotel in Antalya, Turkey whose room capacity is 350.
💡
Conclusion & Impact:Results indicated that some customer segments, which are unprofitable by the traditional costing method, are profitable while using RCA.
🔬Design:Research Article
📍Scope:Comprehensive Sample
⚙️Variables:Domain Parameters

Abstract

This study was designed to illustrate the implementation of customer profitability analysis (CPA) using resource consumption accounting (RCA) for a hotel. A case study was performed at a 5-star hotel in Antalya, Turkey whose room capacity is 350. Interviews, direct observations, and document collection were used to obtain data while seeking to understand how the RCA method affects analysis results by applying the case study method for a hotel. Results indicated that some customer segments, which are unprofitable by the traditional costing method, are profitable while using RCA. The cost of idle resources devoted to activities in the hotel was also put forth with the case study. Utilizing these results, the hotel management is better able to understand the profitability of different customer segments and implement appropriate strategies. There are limited studies in the literature on profitability analysis in hotel companies and, to the best of author’s knowledge, no other research has used the case study method to analyze customer profitability with the RCA method in this field. Therefore, this paper contributes to the literature by analyzing the use of the RCA method for CPA in the real-life case of an actual hotel.

🔖

Cite This Article

PAKSOY, Ö. B. (2022). Use of The Resource Consumption Accounting Method in Customer Profitability Analysis: A Case Study of A 5-Star Hotel. Advances in Hospitality and Tourism Research (AHTR), Cilt: 10 - Sayı: 2, 251–276. https://ajindex.com/articles/429408

📄 Full Text PDF Viewer

📄

PDF görüntüleyici hazırlanıyor...

References (17)

  1. Acar, D., & Süklüm, N. (2016). Konaklama işletmelerinde herşey dahil sisteminin müşteri karlılık analizi açısından değerlendirilmesi. Muhasebe ve Finansman Dergisi, 71, 1-22.
  2. Aksu, İ. (2013). Kaynak tüketimine dayalı muhasebe: bir örnek uygulama. E- Journal of New World Sciences Academy, 8(4), 165-182.
  3. Aktaş, R. (2013). Yeni bir maliyet ve yönetim muhasebesi yöntemi olarak kaynak tüketim muhasebesi. Muhasebe ve Finansman Dergisi, 58, 55-76.
  4. Cengiz, E. (2011). Yönetim muhasebesi çerçevesinde yalın muhasebe. Ankara:
  5. Gazi Kitabevi.
  6. Clinton, B. D., & Webber, S. A. (2004). RCA at clopay. Strategic Finance, 86(4), 21-26.
  7. Dalcı, İ., Tanış, V., & Koşan, L. (2010). Customer profitability analysis with time-driven activity-based costing: a case study in a hotel. International Journal of Contemporary Hospitality Management, 22(5), 609-637.
  8. Datar, S. M., & Rajan, M.V. (2018). Horngren’s cost accounting. 16th Edition, NY: Pearson New York. Ekergil, V., & Polat, E. (2020). Muhasebe meslek mensuplarının müşteri karlılık analizi ve bir model önerisi. Muhasebe ve Vergi Uygulamaları Dergisi, 13(2), 257-280.
  9. Erkuş, H., Aksu, İ., & Turan, E. (2014). Kaynak tüketim muhasebesinin diğer maliyet sistemleri ile karşılaştırılması. Muhasebe ve Vergi Uygulamaları Dergisi, 7(2), 15-36.
  10. Gül, U., & Yaslıdağ, B. H. (2020). Müşteri karlılık analizlerinde faaliyet tabanlı ile zaman etkenli maliyet yöntemlerinin karşılaştırılması. İstanbul Aydın Üniversitesi Dergisi, 12(2), 153-173.
  11. Gündüz, H. E. (2002). Müşteri karlılık analizi. Muhasebe Bilim Dünyası Dergisi, 4(3), 65-77.
  12. Kaplan, R. S., & Narayanan, V. G. (2001). Measuring and managing customer profitability. Journal of Cost Management, 15(5), 5-15.
  13. Kayıhan, B., & Tepeli, Y. (2016). Yeni bir maliyetleme tekniği olarak kaynak tüketim muhasebesi ve bir örnek uygulama. Uluslararası Yönetim İktisat ve İşletme Dergisi ICAFR 16, (Özel Sayı), 431-443.
  14. Koşan, L. (2008). Faaliyet tabanlı müşteri karlılık analizi: bir konaklama işletmesinde uygulama. Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 17(1), 285-302.
  15. Köse, T., & Ağdeniz, Ş. (2015). Kaynak tüketim muhasebesinde kapasite maliyet yönetimi. Muhasebe ve Denetime Bakış Dergisi, 45, 51-74.
  16. Küçük, H., & Karaca, N. (2017). Kaynak tüketim muhasebesi temelinde ürün maliyetlerinin hesaplanması- karşılaştırılmalı bir uygulama. İşletme Araştırmaları Dergisi, 9(2), 353-375.
  17. Noone, B., & Griffin, P. (1999). Managing the long term profit yield from market segments in a hotel environment: a cas