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Standard cost and segment reporting in hotel industry

In attempting to control costs and to optimize output, hotel managers have many decisions to make. each manager should be responsable for those items of revenues and costs that he/she is able to control and also for deviations between budgeted goals and actual resutlts. The basic idea behind responsibility accounting is that each manager's peerformance should be judged by how well she/he manages those items, and only those items, under his/her control. For the hotel amangement, an answer to the control problem lies in standard cost.

hotel; responsibility accounting; standard cost; segment reporting; USALI

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