Argues that in order to sustain the long‐term profitability and growth of hotel organizations, yield management decisions must incorporate two critical constraints: the cost implications of the customer mix and guest ancillary spend. Proposes that customer profitability analysis (CPA), which...

Defines cost management as “a set of techniques and methods for controlling and improving a company’s activities and processes, its products and services” to achieve continuous improvement and deal with global competition; with commitment from top management and worker involvement. Offers...

The objective of a cost management system is to provide accurate and useful information to help companies in utilizing their valuable resources for producing quality goods and services in a competitive environment. Activity‐based costing (ABC) has been found more appropriate for capital...

Managers of contemporary organizations are continually examining modern management techniques with a view to adopting best management practices and thus gain competitive advantage. The danger is that managers will adopt a functional stance and consider only narrowly defined management techniques...

Purpose The purpose of this paper is to utilize the existing theories and knowledge surrounding information systems (IS) evaluation and Green information technology (IT)/IS investments to develop a conceptual model for helping decision makers to overcome and reduce the impacts from Green IT/IS...

Purpose – The purpose of this paper is to assess the costs and benefits of expatriation persists as a difficult challenge for many organizations and scholarly guidance on the process of compiling and allocating the costs of expatriation remains insufficient. The authors argue therefore that...

The complexity of today’s business environment has made it ecessary to evaluate all the alternatives before committing resources to an improvement process. Combines total business management, total cost management, total productivity management, total quality management, and total technology...