服务业务竞争优势战略:通过活动成本会计和完全一致法确定单位成本的模式建议

IF 6.9 2区 管理学 Q1 MANAGEMENT
Mehmet Ozcalici, Dragan Pamucar, Ahmet Kaya, Burcin Tutcu, Hatice Karamanci, Hasan Emin Gurler
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引用次数: 0

摘要

可持续竞争优势是战略管理的基石,包括企业长期保持对竞争对手的财务优势的持久能力。企业应通过降低成本和提高效率来优化运营,从而获得可持续竞争优势。在本研究中,采用了活动成本法(ABC)系统来计算土耳其一家酒店的单位成本,并使用完全一致法(FUCOM)技术将费用分配到过夜成本中。FUCOM 设计用于准确确定酒店业务的客房成本。通过模拟专家评估,对结果进行统计解释。此外,还使用了最佳-最差法(BWM)来比较结果。本研究的结果对决策者、执行者、利益相关者具有重要意义,并对酒店运营做出了理论贡献。建议的模型将使酒店能够确定客房成本,并切实实现可持续的竞争优势。建议的系统也适用于其他服务业企业。
本文章由计算机程序翻译,如有差异,请以英文原文为准。

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

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.

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来源期刊
CiteScore
6.20
自引率
23.30%
发文量
104
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.
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