From cost accounting to customer accounting in the restaurant industry
by Mats Carlback
International Journal of Revenue Management (IJRM), Vol. 4, No. 3/4, 2010

Abstract: The aim of this paper is to discuss the testing, diffusion and application of newly developed experience accounting (EA) system to academics and practicians in the hospitality industry. As the EA system is based on the production of experiences, it will be important to test and diffuse the idea to practitioners in order to evaluate the actual practicality of the method, via this constructive approach. A well-aligned system would provide the industry with a tool for better managerial accounting and should facilitate better resource allocation, cost control and consequently increase the efficiency in the restaurant industry. The research indicated a need for such a tool and the EA system was applicable and useable in a live environment. It was also apparent that the method used and the results would give a very useful snapshot of the business performance at any given time, hence a valuable ad hoc contribution of the research.

Online publication date: Wed, 13-Oct-2010

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