Management Accounting Methods and its Role in Achieving Pioneering In Hotel Organizations

Abstract

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