Customer profitability analysis with time-driven activity-based costing: a case study in a hotel


DALCI I., Tanis V., Kosan L.

INTERNATIONAL JOURNAL OF CONTEMPORARY HOSPITALITY MANAGEMENT, cilt.22, ss.609-637, 2010 (SSCI) identifier identifier

Özet

Purpose - The purpose of this paper is to show the implementation of customer profitability analysis (CPA) using time-driven activity-based costing (TDABC), in a Turkish hotel.