Konaklama Isletmelerinde Hersey Dahil Sisteminin Müsteri Karlilik Analizi Açisindan Degerlendirilmesi/Assessment of all inclusive system in accommodation establishments on the basis of customer profitability analysis

• Published in: Journal of Accounting & Finance / Muhasebe ve Finansman Dergisi 2016-07 (71)
• Main Authors: Acar, Durmus, Süklüm, Nurcan
• Format: Article
• Language: eng ; tur
• Subjects: Customer services; Customers; Hospitality industry; Hotels & motels; Profitability; Statistical analysis
• ISSN: 1304-0391; 2146-3042

Today customer costs are also considered as well as products costs while determining the costs in service businesses. Customers costs become crucial in hospitality businesses that are within service businesses as well, businesses implement different service concepts and the costs are different. All-inclusive system, in which a single price is paid for all services, is one of these concepts. In the study, a customer profitability analysis research and implementation was carried out in a five-star hotel business in order to determine the profitability of customers in hospitality businesses implementing all-inclusive system. First, literature survey was carried out then questionnaire was conducted to specify the level of importance that the customers lodging at the same hotel business attach to services and their level of satisfaction with the services. In the second part of the study, primarily the customers of hotel business were grouped and incomes and costs regarding the specified customer groups were identified. Finally, it was established if the customers remained profitable or not by checking the differences between incomes and costs of customer groups. As a result of the study, it was observed that not all customer groups remained profitable and customer groups remained profitable during some months in tourism season as well as remaining unprofitable.