초록

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Abstract ▼ AI-Helper

The challenges of hotel management in the 21st century are how to satisfy the ever-changing needs of consumers whilst maximizing business effectiveness by more efficient utilization of limited resources Simultaneously, the hotel industry has traditionally depended on human resources. However, the qu...

The challenges of hotel management in the 21st century are how to satisfy the ever-changing needs of consumers whilst maximizing business effectiveness by more efficient utilization of limited resources Simultaneously, the hotel industry has traditionally depended on human resources. However, the quota of labor costs within hotel management is high. Hence, one of the biggest challenges is how to maintain service levels whilst lowering labor costs. In this study, the investigation is to be conducted in four hotels room divisions using ABC analysis. The scope and object is to clarify the effectiveness of ABC analysis by finding out the visibility of services in the room division and gauging the service activity levels in units. Therefore, this study clarifies: 1. The visibility of services in the room divisions. 2. The applicability of Activity Based Costing analysis which enables the hotel industry to gauge the measure of services over a period of time. This includes not only labor costs but also indirect costs in the room divisions. Overall, this study finds out more accurate and detailed information about business hours and labor costs to show how effectively business hours should be reduced for cost reduction.

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