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Analyzing customer profitability in hotels using activity based costing

This paper investigates the use of customer profitability analysis (CPA) in four and five star hotels located in Algarve (Portugal). Traditional accounting systems have been criticized for focusing on product, service or department profitability, and not on customer profitability, thus failing to pr...

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Autores principales: Faria, Ana Rita, Ferreira, Leonor, Trigueiros, Duarte
Formato: Artículo
Lenguaje:inglés
Publicado: 2018
Materias:
Customer Profitability Analysis
Market Segmentation Profit Analysis
Activity Based Costing
Hotel Sector
Algarve
Análise de rendibilidade de clientes
análise da rendibilidade dos segmentos de mercado
custeio baseado em atividades
setor hoteleiro
Acceso en línea:https://dialnet.unirioja.es/servlet/oaiart?codigo=6577026
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