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The Journal of Hospitality Financial Management最新文献

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2010 Financial Performance in the Club Industry 2010年俱乐部行业财务业绩报告
The Journal of Hospitality Financial Management Pub Date : 2011-09-01 DOI: 10.1080/10913211.2011.10653915
R. Schmidgall, A. DeFranco
{"title":"2010 Financial Performance in the Club Industry","authors":"R. Schmidgall, A. DeFranco","doi":"10.1080/10913211.2011.10653915","DOIUrl":"https://doi.org/10.1080/10913211.2011.10653915","url":null,"abstract":"ABSTRACT This article reveals the median financial results for the club industry for 2010 using 24 financial ratios. The results are based on the submission of balance sheet and selected income statement numbers from 108 clubs. The ratios are reported as median results for the entire sample as well as the median results for the top and low performing clubs delineated by return on assets. The biggest differences between the two extreme groups of clubs are (1) average collection period, (2) operating cash flows to current liabilities and long-term debt, (3) TIE, (4) beverage inventory turnover, (5) profit margin, (6) return on assets, (7) ROA, (8) operating efficiency ratio, and (9) labor cost percentage.","PeriodicalId":249000,"journal":{"name":"The Journal of Hospitality Financial Management","volume":"105 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2011-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121466636","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 8
2011—A Year in Review for Hotel Firms 2011 -酒店企业回顾之年
The Journal of Hospitality Financial Management Pub Date : 2011-09-01 DOI: 10.1080/10913211.2011.10653909
Atul Sheel
{"title":"2011—A Year in Review for Hotel Firms","authors":"Atul Sheel","doi":"10.1080/10913211.2011.10653909","DOIUrl":"https://doi.org/10.1080/10913211.2011.10653909","url":null,"abstract":"","PeriodicalId":249000,"journal":{"name":"The Journal of Hospitality Financial Management","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2011-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132338328","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Labor Productivity–The Use of Staffing Guides and Other Productivity Methods in U.S. Hotels: A Survey Study 劳动生产率——美国酒店人员配置指南和其他生产力方法的使用:一项调查研究
The Journal of Hospitality Financial Management Pub Date : 2011-09-01 DOI: 10.1080/10913211.2011.10653901
James W. Dougan
{"title":"Labor Productivity–The Use of Staffing Guides and Other Productivity Methods in U.S. Hotels: A Survey Study","authors":"James W. Dougan","doi":"10.1080/10913211.2011.10653901","DOIUrl":"https://doi.org/10.1080/10913211.2011.10653901","url":null,"abstract":"ABSTRACT This paper examines the issue of labor productivity in hotels. It elaborates on various measurement methods used by American hoteliers, including staffing guides, with a special focus on productivity standards. Advantages of physical, financial, and mixed methods such as percentage methods, revenue per employee, value-added, Data Envelopment Analysis, and Stochastic Frontier Analysis are discussed. While the use of percentages and staffing guides was found to be commonplace, results revealed that some fairly stable standards were already in place in the surveyed hotels. Results also revealed that, at least in the surveyed companies, few hoteliers attempted to monitor or improve revenue per employee, focusing instead on physical labor inputs and outputs or simple labor percentages.","PeriodicalId":249000,"journal":{"name":"The Journal of Hospitality Financial Management","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2011-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128937090","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
2011: A Mid-Year Review for Restaurant Firms 2011年:餐饮公司的年中回顾
The Journal of Hospitality Financial Management Pub Date : 2011-09-01 DOI: 10.1080/10913211.2011.10653897
Atul Sheel
{"title":"2011: A Mid-Year Review for Restaurant Firms","authors":"Atul Sheel","doi":"10.1080/10913211.2011.10653897","DOIUrl":"https://doi.org/10.1080/10913211.2011.10653897","url":null,"abstract":"The restaurant industry has shown a steady growth since its recent recessionary trough in 2008-2009. The industry's sales were estimated at $583.2 billion in 2010 according to the National Restaurant Association (NRA), a 2.5 percent increase (in current dollars) relative to the 2009 figure. Per the latest NRA report, the outlook for the restaurant industry appears even brighter for 2011. Experts predict the industry to grow steadily with improving economic climate, generating more jobs and income. Total annual restaurant industry sales are expected to reach a record high of $604.2 billion for the first time in the history of the US restaurant sector, a 3.6 percent increase (or 1.1 percent in inflation-adjusted terms) over 2010 annual sales. Such growth should be a welcome reprieve after the industry's recent recessionary trends.","PeriodicalId":249000,"journal":{"name":"The Journal of Hospitality Financial Management","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2011-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129394880","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Moderating Effects of Capital Intensity on the Relationship Between Leverage and Financial Distress in the U.S. Restaurant Industry 资本密集度对美国餐饮业杠杆与财务困境关系的调节作用
The Journal of Hospitality Financial Management Pub Date : 2011-09-01 DOI: 10.1080/10913211.2011.10653905
Seoki Lee
{"title":"Moderating Effects of Capital Intensity on the Relationship Between Leverage and Financial Distress in the U.S. Restaurant Industry","authors":"Seoki Lee","doi":"10.1080/10913211.2011.10653905","DOIUrl":"https://doi.org/10.1080/10913211.2011.10653905","url":null,"abstract":"ABSTRACT The main purpose of this current study is to examine a moderating effect of capital intensity on the relationship between leverage and financial distress for publicly traded U.S. restaurant firms during the period 1990–2008. Two specific research questions are: (1) Do a firm's leverage and capital intensity influence the firm's financial distress? (2) Does a firm's capital intensity moderate the effect of the firm's leverage on financial distress? The findings suggest that capital intensity shows a significant and positive moderating effect. While leverage increases the degree of financial distress, and capital intensity decreases the degree, independently, the magnitude of leverage's worsening impact on financial distress decreases as the level of capital intensity increases.","PeriodicalId":249000,"journal":{"name":"The Journal of Hospitality Financial Management","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2011-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123774426","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
AHFME Academic Member 2010 Total Annual Earnings Survey AHFME学术会员2010年度总收入调查
The Journal of Hospitality Financial Management Pub Date : 2011-09-01 DOI: 10.1080/10913211.2011.10653914
R. Schmidgall
{"title":"AHFME Academic Member 2010 Total Annual Earnings Survey","authors":"R. Schmidgall","doi":"10.1080/10913211.2011.10653914","DOIUrl":"https://doi.org/10.1080/10913211.2011.10653914","url":null,"abstract":"ABSTRACT This study was conducted to determine the 2010 annual earnings of hospitality financial management educators. Forty-six percent of AHFME's members affiliated with educational institutions responded. Annual base salaries ranged from $60,000 to $171,000. The lowest paid member is an assistant professor while the highest paid member is a full professor. Many respondents supplement their base salaries by both teaching during summer school and consulting. The total annual earnings of members ranged from $75,000 to $260,500. Hospitality financial management educators appear to be more highly compensated than the average college professor.","PeriodicalId":249000,"journal":{"name":"The Journal of Hospitality Financial Management","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2011-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124882913","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Hospitality Industry Professionals' Perceptions of the Importance of Content Areas in the Finance and Accounting Curriculum 酒店业专业人士对财务和会计课程内容领域重要性的看法
The Journal of Hospitality Financial Management Pub Date : 2011-09-01 DOI: 10.1080/10913211.2011.10653910
S. Hein, Carl D. Riegel
{"title":"Hospitality Industry Professionals' Perceptions of the Importance of Content Areas in the Finance and Accounting Curriculum","authors":"S. Hein, Carl D. Riegel","doi":"10.1080/10913211.2011.10653910","DOIUrl":"https://doi.org/10.1080/10913211.2011.10653910","url":null,"abstract":"ABSTRACT This study investigated the importance that professionals working in the hospitality industry attach to key areas taught in hospitality financial management and accounting as they relate to the success of hospitality graduates. It also sought to determine whether significant differences existed between various demographic subgroups based on industry segment, position, time in the industry, and educational attainment. A snowball sampling technique yielded 103 useable surveys. Analysis of the data indicated that practitioners did attach substantial importance to both financial management and accounting skills in achieving industry success. Of the two skill sets, they viewed financial management skills as more critical. There was a clear demarcation between those accounting areas more closely associated with operations and those linked to financial accounting. Analysis of the demographic subgroups identified differences in perception, but only a few of these rose to the level of significance.","PeriodicalId":249000,"journal":{"name":"The Journal of Hospitality Financial Management","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2011-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132198411","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 11
Clubs' Adoption of the Sarbanes-Oxley Act 俱乐部采用萨班斯-奥克斯利法案
The Journal of Hospitality Financial Management Pub Date : 2011-09-01 DOI: 10.1080/10913211.2011.10653911
R. Schmidgall, J. Damitio
{"title":"Clubs' Adoption of the Sarbanes-Oxley Act","authors":"R. Schmidgall, J. Damitio","doi":"10.1080/10913211.2011.10653911","DOIUrl":"https://doi.org/10.1080/10913211.2011.10653911","url":null,"abstract":"ABSTRACT This paper attempts to determine the extent to which clubs have adopted some of the various measures of the Sarbanes-Oxley Act. In order to make this determination, a study was conducted that involved 179 club executives. The club executives reported the extent to which their clubs were in compliance with various aspects of SOX. In addition, the demographic data collected were analyzed in relation to the responses to the SOX provisions. This analysis determined whether the size of clubs in revenues and based on number of members and profitability affected the adoption of various measures of SOX.","PeriodicalId":249000,"journal":{"name":"The Journal of Hospitality Financial Management","volume":"231 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2011-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122045431","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Innovative Cashless Solutions: Influencing an Industry's Tipping Point 创新的无现金解决方案:影响一个行业的转折点
The Journal of Hospitality Financial Management Pub Date : 2011-07-25 DOI: 10.1080/10913211.2011.10653906
M. Kasavana
{"title":"Innovative Cashless Solutions: Influencing an Industry's Tipping Point","authors":"M. Kasavana","doi":"10.1080/10913211.2011.10653906","DOIUrl":"https://doi.org/10.1080/10913211.2011.10653906","url":null,"abstract":"ABSTRACT Historically, cashless payments have eluded a significant segment of the self-service industry despite the fact a majority of consumers, driven by convenience and reward programs, have migrated from cash to electronic payments. The Payment Card Institute estimates there are more than one billion transaction payment cards in circulation in the U.S. with about 10,000 transactions occurring per second. High volumes of card-based transactions require a complex and costly infrastructure designed to capture, authorize, transact, resolve, and manage payment reconciliation. How do card payment fees compare to the actual cost of handling cash payments? Some practitioners claim the cost of cash may be understated when additional security measures (e.g. electronic locks and video surveillance equipment), transportation procedures (armored car service), and/or software applications (reconciliation/reporting algorithms) are considered. A similar scrutiny of cashless payment transactions led to the recent innovative program offered by the National Automatic Merchandising Association. This presentation covers the negotiations, development, and implementation of an effective cashless solution for unattended points of sale.","PeriodicalId":249000,"journal":{"name":"The Journal of Hospitality Financial Management","volume":"196 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2011-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123354827","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Digitizing Financial Reporting: A Profile of Early Hospitality Industry XBRL Adopters and Implications for the Industry 数字化财务报告:酒店业早期采用XBRL的概况及其对行业的影响
The Journal of Hospitality Financial Management Pub Date : 2011-07-25 DOI: 10.1080/10913211.2011.10653899
L. Jackson, F. Kwansa
{"title":"Digitizing Financial Reporting: A Profile of Early Hospitality Industry XBRL Adopters and Implications for the Industry","authors":"L. Jackson, F. Kwansa","doi":"10.1080/10913211.2011.10653899","DOIUrl":"https://doi.org/10.1080/10913211.2011.10653899","url":null,"abstract":"ABSTRACT XBRL has digitized the financial reporting landscape and continues to gain prominence in global financial reporting jurisdictions because of its ability to improve the financial reporting supply chain. This study identifies and develops a profile of early hospitality XBRL adopters and offers implications and suggestions that address the issues of data security possible reasons for early adoption by some companies, and the impact of XBRL on the uniform systems of accounts for the hospitality industry.","PeriodicalId":249000,"journal":{"name":"The Journal of Hospitality Financial Management","volume":"254 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2011-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115008034","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
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