The tourism sector is one of the leading sectors in the world and in our country that contribute to the economy and continues to develop. The changing economic conditions and market conditions make it necessary for enterprises to increase their competitiveness. The technological development that started with globalization also affected the tourism sector. In addition to being labor intensive, tourism sector has to follow technological developments closely. In order to maintain the irassets, enterprises should be able to keep up with changing conditions, increase their revenues and keep their costs under control. The aim of the study is to demonstrate the contribution of strategic cost management which is one of the modern costing methods in accommodation establishments to obtain competitiveness. In this context, a survey was conducted on five-stars hotels operating in the province of Istanbul. As a result of the study, it was concluded that the importance of strategic information and especially in terms of achieving competitive power can make a difference in the sector. The complexity of tourism products and services and the lack of customer loyalty can adversely affect strategic cost management.
: 1 Ekim 2019
|APA||Baysal, D , Bilici, N . (2019). Konaklama İşletmelerinde Rekabet Gücü Açısından Stratejik Maliyet Yönetimi: İstanbul’da Faaliyet Gösteren Beş Yıldızlı Oteller Üzerine Bir Araştırma. IBAD Sosyal Bilimler Dergisi , (5) , 211-222 . DOI: 10.21733/ibad.628032|