Budgeting practices in the Turkish hospitality industry: An exploratory survey in the Antalya region

被引：21

作者：

Uyar, Ali ^{[1
]}

Bilgin, Necdet ^{[2
]}

机构：

[1] Fatih Univ, IIBF, Fac Econ & Adm Sci, TR-34500 Istanbul, Turkey

[2] Mustafa Kemal Univ, Sch Tourism & Hotel Management, TR-31200 Iskenderun, Hatay, Turkey

来源：

INTERNATIONAL JOURNAL OF HOSPITALITY MANAGEMENT | 2011年 / 30卷 / 02期

关键词：

Budget; Budgeting; Hotels; Hospitality industry; Turkey;

D O I：

10.1016/j.ijhm.2010.07.011

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

The present study aims to explore budgeting practices of Turkish hotels in the Antalya region which is the most prominent tourism center of the country. The results indicate that having a budget committee and budget manual are common for Turkish hotels. Secondly, participative budgeting is advocated within the industry. Furthermore, budget period seems dynamic, because hotels state that they revise budgets and make periodic reporting within the budget period. Profitability and cost control are the primary reasons in budget preparation. Finally, budgets are viewed as one of the primary performance indicators. (C) 2010 Elsevier Ltd. All rights reserved.

引用

页码：398 / 408

页数：11