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Konaklama İşletmelerinde Herşey Dahil Sisteminin Müşteri Karlılık Analizi Açısından Değerlendirilmesi

Year 2016, Issue: 71, 1 - 22, 01.07.2016
https://doi.org/10.25095/mufad.396691

Abstract

Günümüzde hizmet işletmelerinde maliyetler belirlenirken sadece ürün maliyetlerine değil aynı zamanda müşteri maliyetlerine de bakılmaktadır. Hizmet işletmelerinden olan konaklama işletmelerinde de müşteri maliyetleri önem kazanmakta, işletmeler farklı hizmet konseptleri uygulamakta ve maliyetler farklı olmaktadır. Bunlardan biri de tüm hizmetler için tek fiyat ödenen herşey dahil sistemidir. Çalışmada, herşey dahil sistemini uygulayan konaklama işletmelerinde müşterilerin karlılığını tespit etmek amacıyla beş yıldızlı bir otel işletmesinde müşteri karlılık analizi araştırması ve uygulaması yapılmıştır. Öncelikle literatür taraması yapılmış, daha sonra aynı otel işletmesinde konaklayan müşterilerin verilen hizmetlere verdikleri önem düzeyini ve hizmetlerden duydukları memnuniyet düzeyini tespit etmek amacıyla anket uygulanmıştır. Çalışmanın ikinci kısmında öncelikle otel işletmesinin müşterileri gruplandırılmış ve belirlenen müşteri gruplarına ait gelirler ve maliyetler tespit edilmiştir. Son olarak da müşteri gruplarının gelirleri ve maliyetleri arasındaki farklara bakılarak karlı olup olmadıkları tespit edilmiştir. Çalışma sonucunda otel işletmesinin müşteri gruplarının tamamının karlı olmadığı, turizm sezonunun bazı aylarında karlı oldukları bazı aylarında karlı olmadıkları görülmüştür.

Evaluation Of All-Inclusive Sytem In Hospitaly Businesses In Terms Of Customer Profitability Analysis

Year 2016, Issue: 71, 1 - 22, 01.07.2016
https://doi.org/10.25095/mufad.396691

Abstract

Today customer costs are also considered as well as products costs while determining the costs in service businesses. Customers costs become crucial in hospitality businesses that are within service businesses as well, businesses implement different service concepts and the costs are different. All-inclusive system, in which a single price is paid for all services, is one of these concepts. In the study, a customer profitability analysis research and implementation was carried out in a five-star hotel business in order to determine the profitability of customers in hospitality businesses implementing all-inclusive system. First, literature survey was carried out then questionnaire was conducted to specify the level of importance that the customers lodging at the same hotel business attach to services and their level of satisfaction with the services. In the second part of the study, primarily the customers of hotel business were grouped and incomes and costs regarding the specified customer groups were identified. Finally, it was established if the customers remained profitable or not by checking the differences between incomes and costs of customer groups. As a result of the study, it was observed that not all customer groups remained profitable and customer groups remained profitable during some months in tourism season as well as remaining unprofitable.

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Details

Other ID JA36RY73PK
Journal Section Research Article
Authors

Durmuş Acar This is me

Nurcan Süklüm This is me

Publication Date July 1, 2016
Submission Date July 1, 2016
Published in Issue Year 2016 Issue: 71

Cite

APA Acar, D., & Süklüm, N. (2016). Evaluation Of All-Inclusive Sytem In Hospitaly Businesses In Terms Of Customer Profitability Analysis. The Journal of Accounting and Finance(71), 1-22. https://doi.org/10.25095/mufad.396691
AMA Acar D, Süklüm N. Evaluation Of All-Inclusive Sytem In Hospitaly Businesses In Terms Of Customer Profitability Analysis. The Journal of Accounting and Finance. July 2016;(71):1-22. doi:10.25095/mufad.396691
Chicago Acar, Durmuş, and Nurcan Süklüm. “Evaluation Of All-Inclusive Sytem In Hospitaly Businesses In Terms Of Customer Profitability Analysis”. The Journal of Accounting and Finance, no. 71 (July 2016): 1-22. https://doi.org/10.25095/mufad.396691.
EndNote Acar D, Süklüm N (July 1, 2016) Evaluation Of All-Inclusive Sytem In Hospitaly Businesses In Terms Of Customer Profitability Analysis. The Journal of Accounting and Finance 71 1–22.
IEEE D. Acar and N. Süklüm, “Evaluation Of All-Inclusive Sytem In Hospitaly Businesses In Terms Of Customer Profitability Analysis”, The Journal of Accounting and Finance, no. 71, pp. 1–22, July 2016, doi: 10.25095/mufad.396691.
ISNAD Acar, Durmuş - Süklüm, Nurcan. “Evaluation Of All-Inclusive Sytem In Hospitaly Businesses In Terms Of Customer Profitability Analysis”. The Journal of Accounting and Finance 71 (July 2016), 1-22. https://doi.org/10.25095/mufad.396691.
JAMA Acar D, Süklüm N. Evaluation Of All-Inclusive Sytem In Hospitaly Businesses In Terms Of Customer Profitability Analysis. The Journal of Accounting and Finance. 2016;:1–22.
MLA Acar, Durmuş and Nurcan Süklüm. “Evaluation Of All-Inclusive Sytem In Hospitaly Businesses In Terms Of Customer Profitability Analysis”. The Journal of Accounting and Finance, no. 71, 2016, pp. 1-22, doi:10.25095/mufad.396691.
Vancouver Acar D, Süklüm N. Evaluation Of All-Inclusive Sytem In Hospitaly Businesses In Terms Of Customer Profitability Analysis. The Journal of Accounting and Finance. 2016(71):1-22.