Perception of the quality costs in historical hospitality services: evidence from Poland Cover Image

Perception of the quality costs in historical hospitality services: evidence from Poland
Perception of the quality costs in historical hospitality services: evidence from Poland

Author(s): Wojciech Sadkowski, Krzysztof Sala
Subject(s): Business Economy / Management, Accounting - Business Administration, Tourism
Published by: Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
Keywords: categorization; historic building; hotel; prices; quality costs;

Summary/Abstract: Motivation: The hospitality industry is one of the most important elements of modern tourism. Among the many types of hotels, historical hotels are worth special attention. Such facilities are among the most sublime types of hotels. Opening and operation of historical hotels is connected with costly procedures of renovation and revitalisation, proper arrangement combining tradition with modern technological achievements, as well as ensuring the expected level of quality according to assigned categorisation. The research is motivated by the uniqueness and specificity of historical hotels on the tourist market, including in particular aspects of ensuring an appropriate level of quality. Aim: The aim of the article is to evaluate the level of knowledge about the quality costs and their calculation in historical hotel services. To properly achieve the objectives of the research, the case study of one of the oldest historical hotels in Poland, the Sycamore Manor Hotel, was used. Results: Quality costs and their calculation are not used in historical hospitality services. The low level of employees’ knowledge of quality costs, which requires further education and appropriate training, may result from the optional use of the management accounting tool, i.e. quality costing. The employees of the Sycamore Manor Hotel are aware of the implemented processes and their importance in the context of the quality of the provided services, but the lack of involvement of the organisation in the quality costs deprives it of the possibility to gain a competitive advantage on the demanding market of hotel services

  • Issue Year: 21/2022
  • Issue No: 1
  • Page Range: 239-254
  • Page Count: 16
  • Language: English
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