Integration of revenue management and strategic management accounting applications: A model proposal for hotel businesses and an implementation

The aim of the dissertation is to develop a model proposal that integrates Revenue Management and Strategic Management Accounting applications that carry out different operations to maximize profitability in hotel businesses. The proposed model is implemented in a hotel business to evaluate the results and to reveal its effects. The study is designed in four parts. In the first part, the literature on Revenue Management, which aims to achieve positive results in profitability with an income-oriented approach, is examined. In the second part, the literature on Activity Based Costing, Time-Driven Activity Based Costing and Customer Profitability Analysis, which are Strategic Management Accounting methods aiming to provide cost effectiveness and to improve profitability, is examined. In the third section, a model proposal has been developed for the integration of Revenue Management and Strategic Management Accounting applications in order to maximize profitability in hotel businesses. In the fourth section, the proposed model is implemented in a hotel business and the results are presented. Both quantitative and qualitative research methods are being used in this study. The case study is adopted as a qualitative method; while regression analysis methods are used for quantitative analysis. As a result of the research, comparative analysis of the actual situation and the proposed model is provided. The positive development achieved in the hotel business profitability parameter is explained based on the stages of the proposed model.