Budgeting practices in the Turkish hospitality industry: An exploratory survey in the Antalya region

被引：21
|
作者：
Uyar, Ali [1 ]
Bilgin, Necdet [2 ]
机构：
[1] Fatih Univ, IIBF, Fac Econ & Adm Sci, TR-34500 Istanbul, Turkey
[2] Mustafa Kemal Univ, Sch Tourism & Hotel Management, TR-31200 Iskenderun, Hatay, Turkey
来源：
INTERNATIONAL JOURNAL OF HOSPITALITY MANAGEMENT | 2011年 / 30卷 / 02期
关键词：
Budget; Budgeting; Hotels; Hospitality industry; Turkey;
D O I：
10.1016/j.ijhm.2010.07.011
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
The present study aims to explore budgeting practices of Turkish hotels in the Antalya region which is the most prominent tourism center of the country. The results indicate that having a budget committee and budget manual are common for Turkish hotels. Secondly, participative budgeting is advocated within the industry. Furthermore, budget period seems dynamic, because hotels state that they revise budgets and make periodic reporting within the budget period. Profitability and cost control are the primary reasons in budget preparation. Finally, budgets are viewed as one of the primary performance indicators. (C) 2010 Elsevier Ltd. All rights reserved.
引用
收藏
页码：398 / 408
页数：11
相关论文
共 50 条
  • [31] Assessment of Energy-Saving Practices of the Hospitality Industry in Macau
    Wang, Xu
    Wu, NaiQi
    Qiao, Yan
    Song, QingBin
    SUSTAINABILITY, 2018, 10 (01)
  • [32] Digital assessment tools for public area practices in the Hospitality Industry
    Jubaedah, Y.
    Rinekasari, N. R.
    Rohaeni, N.
    5TH ANNUAL APPLIED SCIENCE AND ENGINEERING CONFERENCE (AASEC 2020), 2021, 1098
  • [33] CAPITAL-BUDGETING IN THE FOREST PRODUCTS INDUSTRY - A SURVEY AND ANALYSIS
    REDMOND, CH
    CUBBAGE, FW
    GEORGIA AGRICULTURAL EXPERIMENT STATION RESEARCH BULLETIN, 1985, (333): : 1 - 39
  • [34] CAPITAL-BUDGETING PRACTICES IN THE CANADIAN PULP AND PAPER-INDUSTRY
    GARCEAU, JJ
    PAPINEAU, RL
    SCHREIBER, L
    PULP & PAPER-CANADA, 1979, 80 (06) : 57 - &
  • [35] Relationship marketing challenges in the Turkish banking industry: an exploratory study
    Karageyim, Meral Ahu
    Durmusoglu, Serdar S.
    INTERNATIONAL JOURNAL OF BANK MARKETING, 2025,
  • [36] ARE THE TRADITIONAL BUDGETS STILL PREVALENT: THE SURVEY OF THE CZECH FIRMS BUDGETING PRACTICES
    Popesko, Boris
    Novak, Petr
    Papadaki, Sarka
    Hrabec, Dusan
    TRANSFORMATIONS IN BUSINESS & ECONOMICS, 2015, 14 (3C): : 373 - 388
  • [37] An exploratory study of child commercial sexual exploitation in the hospitality industry in the United States
    Kalargyrou, Valentini
    Woods, Robert
    HOSPITALITY & SOCIETY, 2015, 5 (01) : 43 - 69
  • [38] Atmosphere as a tool for enhancing organizational performance An exploratory study from the hospitality industry
    Heide, Morten
    Laerdal, Kirsti
    Gronhaug, Kjell
    EUROPEAN JOURNAL OF MARKETING, 2009, 43 (3-4) : 305 - 319
  • [39] CURRENT TRENDS IN CZECH FIRM'S BUDGETING PRACTICES: THE SURVEY RESULTS
    Popesko, Boris
    Novak, Petr
    Papadaki, Sarka
    Hrabec, Dusan
    PROCEEDINGS OF THE 3RD INTERNATIONAL CONFERENCE ON FINANCE AND ECONOMICS 2016, 2016, : 551 - 565
  • [40] ABUSIVE SUPERVISION - A FORM OF WORKPLACE HARASSMENT: AN EXPLORATORY STUDY IN THE ECUADORIAN HOSPITALITY INDUSTRY
    Van Hoof, Hubert B.
    Xu, Shi
    Serrano, Ana-Lucia
    Torres, Leonardo
    EUROPEAN JOURNAL OF TOURISM HOSPITALITY AND RECREATION, 2015, 6 (01): : 103 - 121
12345