Stratejik Maliyet Yöntemlerinin Otelcilik Sektöründe Uygulanabilirliğine Yönelik Bir Araştırma
A Research on the Applicability of Strategic Cost Methods in Hotel Industry

Summary/Abstract: The increase in the number of touristic hotels in our country, the more selective of tourists as a consumer, the competition from rival countries, the uncertainties and risks in economic, financial and political environment make the cost control in hotels very important. Hotels aiming to profit and to survive in tough competitive conditions offer numerous services to meet the constantly changing customer demands. Strategic cost methods with a focus on cost control and continuous improvement of the services offered to customers provide more accurate cost information based on products, services and customers, and thus provide great benefits to hotel operations in increasingly competitive conditions. The aim of this study is to determine the method of cost calculation of five and four-star hotel firms operating in Marmaris province and to investigate its applicability. In the response of this research, a survey will be done to the hotel managers and the obtained data will be analyzed in the SPSS environment to determine whether the methods used by the enterprises are applicable. It is planned that the study will consist of two parts, except for the introduction and conclusion sections. In the first part, strategic cost methods will be examined from a general point of view. In the second and last part of the study, the applicability of the strategic cost methods used by the surveyed hotel firms will be investigated and the efficiency levels will be revealed.

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