Dalci, Ilhan; Tanis, Veyis; Kosan, Levent - In: International Journal of Contemporary Hospitality Management 22 (2010) 5, pp. 609-637
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. Design/methodology/approach – A case study was conducted in a four‐star hotel with 100‐room capacity in the...