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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Bibliographic Details

Main Authors:	Faria, Ana Rita, Ferreira, Leonor, Trigueiros, Duarte
Format:	Article
Language:	English
Published:	2018
Subjects:	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
Online Access:	https://dialnet.unirioja.es/servlet/oaiart?codigo=6577026
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