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Basic Management Accounting for the Hospitality Industry

  • Couverture cartonnée
  • 380 Nombre de pages
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Texte du rabat Basic Management Accounting for the Hospitality Industry uses a step by step approach to teach students about the c... Lire la suite
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Description

Texte du rabat

Basic Management Accounting for the Hospitality Industry uses a step by step approach to teach students about the concepts and applications of hospitality management accounting, and enables the students to independently master the content. The book deals with a range of topics: commencing with a basic introduction to management accounting; and ending with capital investment decisions. Why Basic Management Accounting for the Hospitality Industry? * English method focusing on non-native speakers; * sector specific theory and content; * supported by a website with extra study and teaching materials. The objective of the author is to provide an introduction to the basic management accounting concepts and applications based on Einstein's maxim that "everything should be made as simple as possible, but no simpler". This choice of simplification is due to the fact that the level of English used in the text takes into consideration that a good proportion of students in hotel or tourism-related education use English as a second language. The approach used in the book makes it very comprehensible. It takes the students clearly and logically through the concepts and applications of hospitality management accounting, and enables them to independently master the content. This second edition contains several new topics, including the IFRS, and has fully integrated the recent changes in the USALI and how these changes affect hospitality industry management accounting. The target group is hotel school students. The book is also available as an e-book. Online extras Additional study and teaching materials can be found on www.hospitalitymanagement.noordhoff.nl.



Résumé

Basic Management Accounting for the Hospitality Industry uses a step by step approach to enable students to independently master the field.

This second edition contains many new themes and developments, including:

  • the essence of the International Financial Reporting Standards (IFRS)
  • integration of the changes caused by the evolution of the Uniform System of Accounts for the Lodging Industry (USALI)
  • the extension of price elasticity of demand, and addition of income and cross elasticities
  • the addition of break-even time (BET) as an additional method of analysing capital investments

Up-to-date and comprehensive coverage, this textbook is essential reading for hospitality management students. Additional study and teaching materials can be found on www.hospitalitymanagement.noordhoff.nl



Contenu

1. Introduction to management accounting

2. The balance sheet

3. The profit and loss account statement

4. Adjustments to the balance sheet and the profit and loss account

5. The cash flow statement (also called the statement of cash flow)

6. Analyzing financial statements

7. Ratio analysis and types of ratios

8. Management of working capital

9. Cost management

10. Pricing and Revenue Management

11. Cost-volume-profit analysis

12. Internal control  Forecasting

14. Budgeting and variance analysis

15. Capital investment decisions

Informations sur le produit

Titre: Basic Management Accounting for the Hospitality Industry
Auteur:
Code EAN: 9789001867331
ISBN: 978-90-01-86733-1
Format: Couverture cartonnée
Editeur: Taylor and Francis
Genre: Branches
nombre de pages: 380
Poids: 816g
Taille: H240mm x B170mm
Année: 2017
Auflage: 2. A.

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