Mehmet Ozcalici, Dragan Pamucar, Ahmet Kaya, Burcin Tutcu, Hatice Karamanci, Hasan Emin Gurler
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Strategizing competitive edge in service operations: a model proposal for determining the unit costs through the activity-based cost accounting and the full-consistency method
Sustainable competitive advantage, a cornerstone of strategic management, encompasses a business's enduring capability to maintain long-term financial superiority over its competitors. The business should optimize its operations by reducing costs and improving efficiency to attain a sustainable competitive advantage. In the present study, the Activity-Based Costing (ABC) system was implemented to calculate the unit costs of a hotel operating in Turkey, and the expenses were allocated to the overnight costs using the Full-Consistency Method (FUCOM) technique. FUCOM is designed to determine room costs in a hotel business accurately. Expert evaluations were simulated to interpret the results statistically. Also, the Best–worst method (BWM) is used to compare the results. The results of this study hold significant implications for decision-makers, implementers, stakeholders, and theoretical contributions to hotel operations. The proposed model will enable hotels to identify room costs and realistically achieve a sustainable competitive edge. The proposed system is also suitable for implementation by other enterprises operating in the service sector.
期刊介绍:
Operations Management Research is a peer-reviewed journal that focuses on rapidly publishing high-quality research in the field of operations management. It aims to advance both the theory and practice of operations management across a wide range of topics and research paradigms. The journal covers all aspects of operations management, including manufacturing, supply chain, health care, and service operations. It welcomes various research methodologies, such as case studies, action research, surveys, mathematical modeling, and simulation. The goal of Operations Management Research is to promote research that enhances both the theory and practice of operations management, as it is an applied discipline. The journal also publishes Academic Notes, which are special papers that address research methodologies, the direction of the operations management field, and other topics of interest to academicians. Additionally, there is a demand for shorter and more focused research articles in operations management, which this journal aims to fulfill.