This paper aims to characterize management accounting techniques at the Portuguese lodging industry, identifying the techniques adopted and the determinants of adopting them and their adequacy for the decision-making ...This paper aims to characterize management accounting techniques at the Portuguese lodging industry, identifying the techniques adopted and the determinants of adopting them and their adequacy for the decision-making process. It is also a purpose to understand the extent to which the industry adopts the Uniform System of Accounts for the Lodging Industry （USALI）. The sample includes 35 hotels, which were analyzed in the years 2009 and 2010. Evidence is found supporting the fact management accounting is a tool incorporated in the daily management practices of hotels and useful to support the decision-making process. The proportion used of traditional management accounting techniques is higher than the proportion of use of contemporary ones. The adoption of these techniques is influenced by the fact of the hotels being subsidiaries of a multinational hotel chain, as well as by their annual turnover. In Portugal, there is a weak use of USALI. It is more used in the large hotels and in hotels with a foreign control. Management accounting supports hotels to improve their performance, thus becoming relevant to analyze management accounting practices used by them, particularly which instruments and techniques. In this context, this study, the first of its kind in Portugal, is justified with the increasing need for accurate and actual information of the accounting practices of the hotels operating in Portugal.展开更多
This paper takes Jingdong mall as an example to make a brief analysis of the development of human resources, staff training management and Jingdong employees＇ training management system. From Jingdong＇s management m...This paper takes Jingdong mall as an example to make a brief analysis of the development of human resources, staff training management and Jingdong employees＇ training management system. From Jingdong＇s management methods and by comparing their.costs and effects, other companies, no matter what fields they may engaged in, could gain some valuable experience and apply this to their daily administration. Besides, this paper emphasizes the. extremely significance of human resource to enterprises and other companies in trouble may get some enlightenment from the management ofstaffand employees.展开更多
It’s easy in China,especially Beijing,to go through the motions each day and become just one of 1.3 billion experiencing ordinary daily routines.In a country going through one of the biggest industrial revolutions kn...It’s easy in China,especially Beijing,to go through the motions each day and become just one of 1.3 billion experiencing ordinary daily routines.In a country going through one of the biggest industrial revolutions known to man,things happen so quickly that the ones who just watch it go by get lost along the wayside.One thing I have learnt during my four-and-ahalf years in China is to get involved,no matter what it is---a conversation at the local shop, a game of Frisbee in the park, a football club, a roadside game of Chinese chess, an invitation from some locals for dinner, a hike through the mountains on the edge of the city--any activi- ties like these will break up those predictable daily routines and allow you to participate, and feel good about it.展开更多
文摘This paper aims to characterize management accounting techniques at the Portuguese lodging industry, identifying the techniques adopted and the determinants of adopting them and their adequacy for the decision-making process. It is also a purpose to understand the extent to which the industry adopts the Uniform System of Accounts for the Lodging Industry （USALI）. The sample includes 35 hotels, which were analyzed in the years 2009 and 2010. Evidence is found supporting the fact management accounting is a tool incorporated in the daily management practices of hotels and useful to support the decision-making process. The proportion used of traditional management accounting techniques is higher than the proportion of use of contemporary ones. The adoption of these techniques is influenced by the fact of the hotels being subsidiaries of a multinational hotel chain, as well as by their annual turnover. In Portugal, there is a weak use of USALI. It is more used in the large hotels and in hotels with a foreign control. Management accounting supports hotels to improve their performance, thus becoming relevant to analyze management accounting practices used by them, particularly which instruments and techniques. In this context, this study, the first of its kind in Portugal, is justified with the increasing need for accurate and actual information of the accounting practices of the hotels operating in Portugal.
文摘This paper takes Jingdong mall as an example to make a brief analysis of the development of human resources, staff training management and Jingdong employees＇ training management system. From Jingdong＇s management methods and by comparing their.costs and effects, other companies, no matter what fields they may engaged in, could gain some valuable experience and apply this to their daily administration. Besides, this paper emphasizes the. extremely significance of human resource to enterprises and other companies in trouble may get some enlightenment from the management ofstaffand employees.
文摘It’s easy in China,especially Beijing,to go through the motions each day and become just one of 1.3 billion experiencing ordinary daily routines.In a country going through one of the biggest industrial revolutions known to man,things happen so quickly that the ones who just watch it go by get lost along the wayside.One thing I have learnt during my four-and-ahalf years in China is to get involved,no matter what it is---a conversation at the local shop, a game of Frisbee in the park, a football club, a roadside game of Chinese chess, an invitation from some locals for dinner, a hike through the mountains on the edge of the city--any activi- ties like these will break up those predictable daily routines and allow you to participate, and feel good about it.
