Purpose – This paper aims to assess the usefulness of cost‐to‐serve for customer profitability management through literature review and a case study in a food‐industry company. Design/methodology/approach – The research is based on a case study. The study presents the...

Purpose – Hospitality organizations, whether large or small, are complex entities requiring managers to work through frontline employees to manage every guest's moment of truth and meet their firms' goals and objectives. This study aims to test propositions that firms whose staffing policies...

Purpose – To examine differences between family and non‐family SMEs in business goals, management practices and performance as they grow. Design/methodology/approach – The study was based on 233 small non‐family and 362 small family firms. Medium firms comprised 305 family and 341...

Purpose – The purpose of this study is to examine the impact of firm size on performance (measured as profits, growth, efficiency and liquidity) differences between family and non‐family small‐ to medium‐sized enterprises (SMEs). Design/methodology/approach – The samples of 441 family...

Purpose – The purpose of this paper was to investigate the factors influencing financial performance of small hotels, particularly in developing countries like Tanzania. Design/methodology/approach – This investigation used financial ratio analysis on business performance data collected from...

Purpose – The central aim of this paper is to identify some of the motives behind the type of growth strategy followed by Spanish hotel enterprises in recent years. Design/methodology/approach – This study was elaborated from secondary data corresponding to news published on the web page of...

Purpose – The purpose of this paper is to illustrate financial benefits of spa operations in resorts by developing a spa revenue contribution technique/method. Design/methodology/approach – This purpose is achieved by utilizing current industry and academic literature in the fields of...

Purpose – Diversification is one of the most promising strategies for tourism firms, the entry mode choice being an essential decision. For this reason, this paper seeks to analyze the entry mode into new business areas made by Spanish tourism firms in their diversification process. It aims to...

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...