دور أساليب محاسبة التكاليف و المحاسبة الإدارية في تعظيم الإيرادات و تحقيق التنافسية في المؤسسات الفندقية : دراسة ميدانية

الملخص EN

The study aimed to know the role of cost accounting and Managerial Accounting methods in maximizing revenues, reducing costs, increasing profitability, achieving competitiveness and leading in the performance of hotel establishments.

The study reached a number of results, the most important of which is that the application of cost accounting and management accounting methods in hotel establishments achieve competitiveness, sustainability and leadership through increasing Revenue and profitability by improving, developing and innovating performance in the provision of hotel services at all times and in tourism, reducing costs by improving, developing and innovating performance in the provision of hotel services and protecting The cost of the service variable costs in addition to the fixed costs of the exploited.