Enhancing yield management with customer profitability analysis

Breffni M. Noone

57 citations0/0 files storedInternational Journal of Contemporary Hospitality Management

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Abstract

Argues that in order to sustain the long‐term profitability and growth of hotel organizations, yield management decisions must incorporate two critical constraints: the cost implications of the customer mix and guest ancillary spend. Proposes that customer profitability analysis (CPA), which reports revenues, costs and profit by customer group, will give management the ancillary spend and cost information that will enhance customer mix decisions over a long‐term horizon. Identifies that the key to CPA lies in the application of an appropriate method of allocating costs to customers and proposes that activity‐based costing is the optimal costing solution.

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References

1992Management and Cost Accounting 1989Yield management: A tool for capacity‐considered service firms 1998Research and development in hospitality accounting and financial management 1991Activity-Based Costing: A Review with Case Studies 1992Yield management—progress and prospects 1988The Rise of Activity-Based Costing-Part Two : When do I need Activity-Based Cost system?

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