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Application of ‘cost-volume-profit’ Analysis In The Hotel Industry (Based on Survey Data of High-ranking Hotels in the North-east Region of Bulgaria)

Author

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  • Dragan Georgiev

    (Varna University of Economics)

Abstract

At this stage there is still insufficient empirical data and analyses regarding the application of the tools of managerial accounting in the tourist sector and mainly in the hotel industry. The present study examines the application of the interdependence cost-volume-profit with a view to the specific character of the hospitality product in Bulgarian high-category hotels. To that end there is studied the rate, the frequency of use and the informational usefulness of the aspects of the analysis in the context of the attained level of development of managerial accounting in the enterprises, which operate the hotels in the Northeastern region, Bulgaria.

Suggested Citation

  • Dragan Georgiev, 2014. "Application of ‘cost-volume-profit’ Analysis In The Hotel Industry (Based on Survey Data of High-ranking Hotels in the North-east Region of Bulgaria)," Business & Management Compass, University of Economics Varna, issue 3, pages 48-60.
    • Handle: RePEc:vrn:journl:y:2014:i:3:p:48-60
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    Cited by:

    1. Dr. Md. Rouf Biswas & Jobayra Afsana & Sk. Mahrufur Rahman, 2023. "Break-Even Analysis of Square Textile Limited: An Empirical Study," International Journal of Science and Business, IJSAB International, vol. 21(1), pages 32-41.

    More about this item

    Keywords

    managerial accounting; hotel keeping; approaches of managerial accounting; „cost-volume-profit“;
    All these keywords.

    JEL classification:

    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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