Basic Management Accounting for the Hospitality Industry

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<p><em> <br><p>Basic Management Accounting for the Hospitality Industry</p></em> uses a step by step approach to enable students to independently master the field.</p><p>This second edition contains many new themes and developments, including:</p><ul> <li>the essence of the International Financial Reporting Standards (IFRS)</li> <li>integration of the changes caused by the evolution of the Uniform System of Accounts for the Lodging Industry (USALI)</li> <li>the extension of price elasticity of demand, and addition of income and cross elasticities</li> <li>the addition of break-even time (BET) as an additional method of analysing capital investments</li> </ul><p>Up-to-date and comprehensive coverage, this textbook is essential reading for hospitality management students. Additional study and teaching materials can be found on www.hospitalitymanagement.noordhoff.nl</p> <p>1. Introduction to management accounting 2. The balance sheet 3. The profit and loss account statement 4. Adjustments to the balance sheet and the profit and loss account<em> </em>5. The cash flow statement (also called the statement of cash flow)<em> </em>6. Analyzing financial statements 7. Ratio analysis and types of ratios 8. Management of working capital 9. Cost management 10. Pricing and Revenue Management 11. Cost-volume-profit analysis 12. Internal control Forecasting 14. Budgeting and variance analysis 15. Capital investment decisions</p>
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