Accounting And Finance For International Hospitality Industry / Edition 3

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Overview

Top experts specializing in hospitality management have contributed articles to this new collection which explains recent developments in accounting and finance. The material is drawn from a combination of fieldwork and practical experience.


The managerial emphasis means that the content is fully relevant internationally and not constrained by the legal framework of different countries. Accounting and Finance provides an overview of:
*analysis and evaluation of performance
*planning methods and techniques
*financial information and control
*financial management.
It also shows how operational analysis can be used as a management tool to improve performance. Techniques for predicting the financial success or failure of hotels are suggested. Research into hotel companies in the US and Europe demonstrates key performance indicators used by hotel managers and financial executives.

Other contributors explore the interface between accounting and marketing and human resource management and there is thorough coverage of financial strategy formulation. Readers will also find helpful the section on statistics in the analysis and prediction of cost behaviour in hotels.

Contributors: Raymond Schmidgall (Michigan State University, USA); Debra J. Adams (Bournemouth University, UK); Professor Elisa S. Moncarz (Florida International University, USA); Richard N. Kron (Kron Hospitality Consulting, USA); Angela Maher (Oxford Brookes University, UK); Peter J. Harris (Oxford Brookes University, UK); Geoff S. Parkinson (BDO Stoy Hayward Chartered Accountants, UK); Paul Fitz-John (Bournemouth University, UK); Paul Collier (University of Exeter, UK); Professor Alan Gregory (University of Glasgow, UK); Tracy A. Jones (Cheltenham and Gloucester College of Higher Education, UK); Jacqueline Brander Brown (The Manchester Metropolitan University, UK); Nina J. Downie (Oxford Brookes University, UK): Catherine L. Burgess (Oxford Brookes University, UK); Ian C. Graham (Holiday Inn Worldwide, Belgium); Howard M. Field (International Hotel and Leisure Associates, UK); Professor Paul Beals (Canisius College, USA); Frank J. Coston (Pannell Kerr Forster Associates, UK).

Top experts specializing in hospitality management have contributed articles to this new collection which explains recent developments in accounting and finance. The material is drawn from a combination of fieldwork and practical experience.

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Editorial Reviews

From the Publisher
'The British Association of Hotel Accountants recommends Accounting and Finance for the International Hospitality Industry to all accounting professionals.'
David Cook, Chairman of BAHA

'This collection of articles...represents a major step forward for applied accounting and finance in a service sector setting.'
Service Industries Journal, July 1996
Booknews
Eighteen academics and field experts add to the balance sheet of new research and developments in the fiscal side of the hospitality industry, hotels in particular. From a global perspective, the book's four parts focus on: performance evaluation, planning methods, accounting related to the psychology of decision-making, and issues concerned with the management of contracts. Includes flow charts, prediction models, and case studies. Annotation c. by Book News, Inc., Portland, Or.
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Product Details

  • ISBN-13: 9780750635868
  • Publisher: Taylor & Francis
  • Publication date: 8/14/1997
  • Edition number: 3
  • Pages: 352
  • Product dimensions: 6.14 (w) x 9.21 (h) x 0.71 (d)

Table of Contents

Preface; List of contributors; Part One - Financial Analysis; Performance measures used in hotel companies; Methods for predicting financial failure in the hotel industry; Operational analysis in hotels; Labour recruitment and turnover costs in hotels; Part Two - Financial Planning; Statistical cost estimation and prediction in hotels; Risk assessment in capital investment; Financial strategy formulation; The practice of management accounting in hotel groups; Part Three - Financial Information and Control; Identifying managers' information needs in hotel companies; Management control in the hospitality industry: behavioural implications; The use of accounting information in hotel marketing decisions; Part Four - Financial Management; The hotel financial controller: a member of the management team; Financial management in an international environment: Hotel 2000 NV - a case study; Financial management implications of hotel management contracts: a UK perspective; The hotel management contract: lessons from the North American experience; Hotel profitability - critical success factors; Index.

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