أساليب المحاسبة الإدارية و دورها في تحقيق الريادة في المؤسسات الفندقية

الملخص EN

This research aims to clarify the role of the use of management accounting methods to achieve pioneering in the hotel organizations to increase revenues and reduce costs.

The research community consists of all hotels operating in Sudan, Auditors and university teaching staff, while the limited sample consists of operating hotels in Khartoum city , hotel organizations auditors, and university teaching staff teaching in faculties of hospitality.

The research examines the extent of the application and use of management accounting methods as scientific method in hotel organizations.

The tool used is a questionnaire to measure the views of the research sample.

The research follows the historical approach to review the previous studies and inductive approach to determine the assumptions and deductive approach to test the hypotheses.

The research found the following results: 1.

The application of management accounting methods to measure the costs and revenues of the services in hotel organizations tends to achieve pioneering through the improvement and development of performance and innovation in services in hotels leads to increase revenues and reduces costs .

2.

The use of management accounting methods leads to development and innovation in the cost of services during the time of recession, which maintains the hotels revenue and its continuity in the marketing completion.

The most important recommendation of the research is the attention of the hotel management to apply management accounting methods to measure the cost and revenue in order to make rational decisions.