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| Author: | Karadag, I. Kim, W.G. |
| Title: | Comparing market-segment-profitability analysis with department-profitability analysis as hotel marketing-decision tools |
| Journal: | Cornell Hotel and Restaurant Administration Quarterly
2006 : MAY, VOL. 47:2, p. 155-173 |
| Index terms: | hotel and catering industry hotel management decision making marketing market segmentation accounting finance profitability |
| Language: | eng |
| Abstract: | Although marketing managers would appreciate financial data more directly supporting their activities, the financial data generated by hotel accounting systems are aimed at apportioning department-related expenses and reflecting financial picture of overall operation. A more useful form of financial data would allow hotel managers to apportion costs to given market segments. A survey of 143 controllers and 86 marketers shows the disconnect btw. the two professions. The bulk of marketers said that all company costs should be allocated among market segments, whereas most controllers took exactly the opposite view. |
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