توظيف منهج التكاليف على أساس الأنشطة الموجهة بالوقت لتسعير الخدمات في القطاع الفندقي : دراسة تطبيقية في فندق مجمع زمزم السياحي عينة البحث

الملخص EN

With the increase in the number of hotels working in the tourism sector and the fierce competition, the demand for adopting a new cost method became a necessity, a method that is not only able of deciding the cost of each hotel service and its profitability, but also to decide the cost of each client by himself and his/her profitability.

Because of the inefficiency of the traditional method of costs in fulfilling this task, most of the international financial institutions tended to adopt the cost method based on the activities, but this method did not last with the need for instant updating demanded in this field.

Therefore, it was necessary to find a new way with all the features of the cost method depended on the activity without the flaws found in the traditional one, by that, the cost method according to the time directed activities was born.

The researcher aimed through the study to investigate the possibility of applying the cost method according to the time directed activities on Zamzam hotel activities, through a model based on the cost-time equations depending on the double time methods.

These methods, although simple, have complexities within the different levels with an ability to determine the cost of each client and his / her profitability and conduct instant update without the need to wait for the periodical update, it also has an ability to help the management to determine the points where the cost is high and controlling them through determining the most effective element on the increase in the cost and attempt to decrease it.