Izvorni znanstveni članak
A study of the uniformity of the USALI methodology in Spain and Catalonia
Fernando Campa-Planas
orcid.org/0000-0001-7175-6698
; Business Administration Department, Universitat Rovira i Virgili – Reus, Spain
Lucía-Clara Banchieri
; Administration Department, Universidad Nacional del Sur - Bahía Blanca, Argentina
Nicole Kalemba
orcid.org/0000-0002-5425-2196
; Business Administration Department, Universitat Rovira i Virgili – Reus, Spain
Sažetak
To be competitive, the hotel industry must face several challenges in the daily business. The Uniform System of Accounts for the Lodging Industry (USALI) is one of the fundamental tools that helps hotel managers to benchmark financial data, monitor the progress of their business and identify revenue opportunities. The purpose of this study is to test the homogeneity of the practical implementation of USALI through an analysis of a series of operations in the hotel business. USALI aims to establish an internal process for determining and providing results for the totality of hotels in a homogenous way. This system, introduced for the first time in 1926 in the United States, is a key reference and an essential tool used by professionals in management accounting for measuring the efficiency of the hotel operations. Its homogeneity has been tested through two studies that were carried out with the purpose of confirming this statement; one, that was developed for hotel chains in Spain and, another group corresponding to hotels established in Catalonia. The results of this research show a significant heterogeneity in the implementation of USALI.
Ključne riječi
USALI; management accounting; key performance indicators; hospitality management; uniform systems of accounts; Spain
Hrčak ID:
183653
URI
Datum izdavanja:
30.6.2017.
Posjeta: 2.371 *