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About Acrivity Based Costing
This document summarizes a thesis that examines how implementing activity-based costing impacts pricing decisions in the hospitality industry. The thesis aims to determine if using ABC, which provides more accurate cost information than traditional costing systems, leads to improved pricing. It reviews literature on ABC and how it has been applied in hotels. Studies found ABC provides more accurate cost data and allows for better customer profitability analysis. However, ABC implementation also faces challenges like high costs and complexity. Overall, the literature indicates ABC can help hotels make improved pricing decisions by giving them more precise cost information and customer profitability results.
Detailed Information
Author: | ['Jhajha Lalog'] |
---|---|
Publication Year: | 2019 |
Pages: | 33 |
Language: | English |
Format: | |
Price: | FREE |
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