Activity-Based Costing in the Hospitality Industry: Evidence From Greece

Odysseas Pavlatos · Ioannis Paggios

38 citations0/0 files storedJournal of Hospitality & Tourism Research

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Accounting and Organizational Management Accounting Theory and Financial Reporting Corporate Governance and Management

Abstract

The purpose of this article is to provide some empirical evidence of the current general trends regarding the practical consideration, adoption, and use of activity-based costing (ABC) in the hospitality industry. To this end, a survey was conducted with 85 firms of the Greek hotel sector with the use of questionnaires. Results showed that the adoption rate of an ABC system could be considered rather satisfactory. For the hotels that have adopted ABC, the survey showed that they apply it throughout all the core areas of management accounting, especially in pricing decisions and customer’s profitability analysis. The nonusers reported that the main reason for rejecting it is the satisfaction of the existing cost accounting system and the high cost of an ABC implementation.

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References

1992Management and Cost Accounting 1998Cost & effect: using integrated cost systems to drive profitability and performance 1996Management Accounting 1999Activity-based costing diffusion across organizations: an exploratory empirical analysis of Finnish firms 1999The impact of contextual and process factors on the evaluation of activity-based costing systems 1997Diffusion and accounting: the case of ABC in Norway 2000Activity-based costing in the U.K.’s largest companies: a comparison of 1994 and 1999 survey results 1995A survey of activity-based costing in the U.K.'s largest companies

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