The time-driven activity-based costing has received extensive attention from scholars both at home and abroad in recent years,which has been applied to the calculation of manufacturing operations and the cost of produ...The time-driven activity-based costing has received extensive attention from scholars both at home and abroad in recent years,which has been applied to the calculation of manufacturing operations and the cost of products.However, this approach is rarely introduced into the service sector.As to the hospitality industry, the profitability of the customer usually plays a decisive role in the business process.Therefore, this article takes the hotel service industry as the research point and allocates the costs of resources of each departments to customers according to time drivers.The focus of this paper is to calculate the costs of customers ,and then analyze the profitability of customers in order to take the appropriate marketing strategies to improve the hotel service industry Drofitabilitv.展开更多
文摘The time-driven activity-based costing has received extensive attention from scholars both at home and abroad in recent years,which has been applied to the calculation of manufacturing operations and the cost of products.However, this approach is rarely introduced into the service sector.As to the hospitality industry, the profitability of the customer usually plays a decisive role in the business process.Therefore, this article takes the hotel service industry as the research point and allocates the costs of resources of each departments to customers according to time drivers.The focus of this paper is to calculate the costs of customers ,and then analyze the profitability of customers in order to take the appropriate marketing strategies to improve the hotel service industry Drofitabilitv.
