Budgeting practices in the Turkish hospitality industry: An exploratory survey in the Antalya region
Yükleniyor...
Tarih
2011
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Elsevier Sci Ltd
Erişim Hakkı
info:eu-repo/semantics/closedAccess
Özet
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.
Açıklama
Anahtar Kelimeler
Budget, Budgeting, Hotels, Hospitality industry, Turkey
Kaynak
International Journal of Hospitality Management
WoS Q Değeri
Q1
Scopus Q Değeri
Q1
Cilt
30
Sayı
2
