...Management Control Systems in the Hospitality Industry 2011-06-01 BUSP02: Master Thesis in Accounting and Management Control Richard G. Sicari and Fredrik J. Söderlund Per-Magnus Andersson Hospitality Industry, Management Control Systems, Performance Measurement, Contingency Approach, Multiple Case Study The purpose of the thesis is to describe and analyze the use of management control systems in the hospitality industry. Purpose: Methodology: The study is mainly a descriptive, multiple case study based on deductive reasoning. However, explanatory elements occur. The nature of the study is to a large extent qualitative and is primarily based on interviews and analysis of current management control tools. The analytical strategy includes pattern matching, explanation building and cross-case synthesis. Theoretical Perspectives: The main text editions included are Anthony and Govindarajan (2003 & 2007), Lindvall (2001), Merchant and Van der Stede (2007) and Samuelsson (2004). Furthermore, the use of management control systems in the hospitality industry is examined using literature such as Harris (1995), as well as other articles. Empirical Foundation: There are four units of analysis included in this study: (1) BrewPub København; (2) Färs & Frosta Sparbank Arena; (3) Kulturmejeriet and; (4) Scandic Hotels. This organization is divided into three subunits; Scandic Kramer, Scandic Malmö City and Scandic Star Lund. Each organization is described in terms of background, situational factors...
Words: 36462 - Pages: 146
...Case Study 2 1. Yes, I do believe that a program of HR metrics and workforce analytics would be useful in Regional Hospital because it will help them improve organizational effectiveness. By having a HR metric and workforce analytics program put into place Regional Hospital will be able to solve their staffing problem. 2. The opportunities I see regarding “where” and “how” metrics and analytics might be applied is by gathering data on the number of employees and patients during each shift (morning, evening, and night). With this data I would then use workforce analytics to help identify ways to match optimal skills and number of employees to the appropriate shifts at Regional Hospital. 3. Three analysis and associated metrics I think maybe useful are data mining, predictive analysis and operational experiments. Data mining will help Regional Hospital’s staffing issue by enhancing decision making through the use of correlations and multiple regression methods to identify patterns in the hospital’s data set. This in turn will help identify unrecognized causal mechanisms. Productive analysis will help Regional Hospital develop models of organizational systems to better help predict the future outcomes and gain an understanding of the consequences of hypothetical changes within the organization. Lastly, operational experiments will allow the hospital to implement their new HR metrics and workforce analytics program in the organization to see if it is successful or not....
Words: 480 - Pages: 2
...com/1472-5967.htm Environmental scan: influence on strategic direction Environmental scan Donald Chrusciel Iowa State University, Ames, Iowa, USA Abstract Purpose – The purpose of this paper is to offer the environmental scan as a valued tool for the facilities management (FM) operation to assist in determining strategic direction. Design/methodology/approach – After defining the environmental scan, its usefulness is explored from the perspective of a single case study public institution FM organisation. Once the information is captured, the potential analysis and value is discussed. Findings – The environmental scan is seen as a valuable tool in the FM organisation to solicit input from both the institution’s administration and the customer community leaders. Through this analysis, the FM organisation can refine its strategic direction by determining what it is doing well, what it should investigate doing, and what it should consider to stop doing. Research limitations/implications – The single case study does raise the issue of generalisability. However, given the nature of what can be gained from qualitative research, the reader is cautioned to take into account appropriate logic and environmental factors when considering transferability. Practical implications – The findings from the FM environmental scan serves to not only aid in determining strategic direction but can also assist the FM organisation in demonstrating the value of the services provided. It helps...
Words: 4522 - Pages: 19
...of adopting ABC | | |system |use of data of different |How do firms consider ABC system | |Activity based costing in |Earlier experience of ABC system |survey |CIMA research on ABC system | |manufacturing: |ABC implementation case studies |Journals |Detail case study of two | |two case studies |comparison & conventional costing |articles |companies | | |system |Different case studies | | |Year 1998 | | | | |Page 137-147 | | | | |2. "Activity-Based Costing." |The structure of ABC and its pit |Study of research magazine & |Potential pitfalls of activity | |Encyclopedia of Small Business. Ed. |falls |article |based costing. | |Kevin Hillstrom and Laurie Collier | | | | |Hillstrom. Gale Group, Inc...
Words: 438 - Pages: 2
...It is generally accepted that the first step in maximising performance and gaining the people advantage is through an organisations culture. Why is this the case? “Culture can be defined as the set of key values, beliefs, understandings and norms shared by members of an organisation” (Kitmann et al., 1986; Smircich, 1983). For a company to maintain an advantage over their competitors they must first look internally to ensure they have effective employees. ANZ recognised just how important this is when they identified the need to make changes to the organisation, “... then we needed to change the hearts and minds of the people inside the organisation” (ANZ Case Study, 2012). Managing corporate culture is important for two reasons, the first reason is that managers are unable to be present for every minute during business hours so culture will shape the way employees work without constant supervision and secondly, maintaining a strong corporate culture influences the employees decision making so they make the best decision for the organisation. The effects of culture are not limited to the internal environment but also the external environment, the culture of the workplace controls the way employees behave amongst themselves as well as with people outside the organization. Because the culture of an organisation is highly visible they facilitate adaptation to the external setting plus integration of internal processes. Negative corporate culture has effects on immediate stakeholder...
Words: 850 - Pages: 4
...Case Study 8.1: Sour Grape Ice Cream Kelly Epps Reyes Grantham University Case Study 8.1: Sour Grape Ice Cream There are seven common quality tools that the Quality Ice Cream Company could use to understand and improve processes during a production run with the Sour Grape Ice Cream. Flow Chart, Run Chart, Process-Control Chart, Check Sheet, Pareto Diagram, Cause-and-Effect Diagram, and Scatter Diagram. Each of these tools helps to identify sources of variation and aids in the analysis, documentation, and organization of the information, which will leads to process improvement. The company should start with a flowchart or process map to visually represent relationships among the activities and tasks that make up a process. At high levels, process maps help you understand process complexity. At lower levels, they help analyze and improve the process. This will give the company a better idea of what is causing the rejections form happening. A scatter diagram should be made from the data, collected by the production operator. This will show the relationship between the run time and the viscosity of the ice cream. This will also help in finding out how long the ice cream should be mixed for to keep the ice cream from being too soupy or too stiff. From the data collected over the 10 days, it seems like it is not run for enough time, most of the time, resulting in a too soupy product. (Sower, V. 1996, pg. 201-202) After the best run time is determined, they...
Words: 463 - Pages: 2
...for mobile advertising: case studies Alexandra Rehak October 2008 Research from Analysys Mason Fixed Networks and Services Analysys Mason Fixed Networks and Services online market intelligence service MENA telecoms market: strategies and opportunities 2008–2013 Mobile broadband: another substitution threat for fixed operators? Business data services in Europe: market drivers and forecasts 2008–2013 Multi-play services in Western Europe: market sizings and forecasts 2008–2013 Central and Eastern European fixed telecoms: market sizings and forecasts 2008–2014 Pay TV in Western Europe: market sizings and forecasts 2005–2013 Legacy matters: ensuring a soft landing for TDM services Regulatory headaches in the transition to nextgeneration networks Next-generation network architecture: what and when? Success factors for hosted and managed VoIP in Europe Western European fixed telecoms: market sizings and forecasts 2004–13 Wireless broadband forecasts for 2008–2015: HSPA, HSPA+, EV-DO, LTE and WiMAX Mobile social networking: strategies and case studies Strategies for mobile broadband pricing and packaging Mobile proximity payments: scenarios for market development iPhone shows the way for mobile TV Critical ingredients of mobile TV: femtocells and sideloading Mobile media and entertainment in Western Europe: value chains and business models The business case for picocells and femtocells in the enterprise market Femtocells in the consumer market: business case and marketing plan The...
Words: 1892 - Pages: 8
...MKT4416: Frito-Lay, Inc. – Sun ChipsTM Multigrain Snacks Case Study Analysis Assessment of the Sun ChipsTM test market results This test market was held at Minneapolis – St. Paul, Minnesota metropolitan, which was chosen as a representation to the 90 million snack chip households in the United States. The analysis of the Sun ChipTM‘s test market results is organized chronologically according to the order of findings as stated in the case. Type of purchase The coupon program was an effective advertising tool that should be actively used during its introduction into other cities. The importance of retailing supermarkets and convenience stores in its distribution network was exemplified in its 90% purchase contribution. The sales mix of different pack sizes enabled Frito-Lay marketers to work out the average price per pound to be $2.701 approximately. In addition, the trial pack of 2.25 ounces could be seen as an effective advertising tool in trading customers up to bigger pack sizes of 7 and 11 ounces, in which these packs contributed 47% and 38% of purchases respectively. Lastly, the French onion flavor was preferred by consumers as this flavor contributed 55% of purchases, an excess of 10% of purchases in natural flavor. Trial & Repeat rates The cumulative trial and repeat rates for Sun ChipsTM after 40 weeks were 19.9% and 41.8% households respectively, as well as the average purchase amount for triers was 6 ounces. Hence the trial volume was estimated at 6...
Words: 733 - Pages: 3
...CASE STUDY ON TADKA TWIST RESTARUANT Case Study Framework Background The people behind the successful Tadka Twist are Mr. Manvendra Solanki and Mr Kirtan Patel. Tadka Twist which is situated at Shop 2-3, Splendor Complex, Near Manisha Chokwdi,, Old Padra Road, Sahkar Nagar, Tandalja, Vadodara, Gujarat 390015 is a crowd-drawer every night. It was opened in August 16th 2013.Tadka Twist is multi cuisine restaurant its interiors with the ceiling bearing exquisite paintings and wall painting create a charming atmosphere for customers. With Tadka Twist success, the two owners have decided to open another restaurant in future. Purpose Due to the increasing number of eateries entering into the F&B industry in India, we propose to conduct this case study research to understand how Tadka Twist strive to maintain a competitive edge in this industry. The reason for choosing Tadka Twist is that it is well established and provides good food as well as quality service. Objective Through this case study research, we aim to be able to gather information on: 1. Factors that contribute to Tadka Twist success 2. Aspects of the restaurant that attract the customers to dine there. 3. The marketing strategies adopted by Tadka Twist and their plans for the future. 4. The managerial decisions made during the running of the business. Management Interview We propose conducting in-depth interviews with the owners of Tadka Twist and the people at its management level as...
Words: 3167 - Pages: 13
...AN INSTITUTIONALIST STUDY ON THE PERFORMANCE MANAGEMENT SYSTEM IN A GOVERNMENT- LINKED ORGANISATION NORHAYATI BINTI MOHD ALWI UNIVERSITI SAINS MALAYSIA 2009 AN INSTITUTIONALIST STUDY ON THE PERFORMANCE MANAGEMENT SYSTEM IN A GOVERNMENT-LINKED ORGANISATION by NORHAYATI BINTI MOHD ALWI Thesis submitted in fulfilment of the requirements for the degree of Doctor of Philosophy September 2009 ACKNOWLEDGEMENTS I am especially indebted to my supervisor, Dr. Siti Nabiha Abdul Khalid for her constant guidance, limitless support and patience throughout the period of my study. There is no way that I would be able to repay the kindness and caring that she has shown to me. I am thankful to Assoc. Professor Dr. Yuserrie, for giving valuable inputs to my study and also to others in the School of Management, who have helped me in some way or another. I would like to acknowledge the comments made by Professor Lee Parker and other participants of the Global Accounting and Organisational Change Conference, held in Melbourne, Australia in July 2008. A special thank you is also dedicated to Professor John Burns for the insightful comments on the research. I am also indebted to my employer International Islamic University Malaysia and the Ministry of Higher Education for providing the financial support. Thanks so much also to the respondents for their willingness to share some of their thoughts and experiences, which have made my data collection easier than I would ever...
Words: 8361 - Pages: 34
...SYSTEMS PART TWO: CASE EVIDENCE 3.3 SYSTEM TYPES - CASE STUDY FINDINGS 3.4 SUMMARY 4. ASSESSING HEALTH AND SAFETY MANAGEMENT SYSTEM EFFECTIVENESS PART ONE: LITERATURE AND FRAMEWORK FOR ASSESSMENT 4.1 INTRODUCTION 4.2 LITERATURE ON EFFECTIVENESS OF HEALTH AND SAFETY MANAGEMENT SYSTEMS PART TWO: CASE EVIDENCE 4.3 THE TWENTY CASES: CONTENT AND LEVEL OF DEVELOPMENT OF HEALTH AND SAFETY MANAGEMENT SYSTEMS 4.4 THE TWENTY CASES: OUTCOME DATA 4.5 SUMMARY 5. FACTORS SHAPING PERFORMANCE AND THE ROLE OF SYSTEM TYPE 5.1 INTRODUCTION 5.2 BASICS AND EXTRAS 5.3 SYSTEM-RELATED CHARACTERISTICS 5.4 THE ROLES OF THE KEY WORKPLACE PLAYERS 5.5 THE LINKAGES BETWEEN HEALTH AND SAFETY PERFORMANCE AND SYSTEM TYPE 5.6 SUMMARY 6. CONCLUSIONS REFERENCES APPENDIX ONE: CASE STUDY PROTOCOL APPENDIX TWO: ASSESSMENT CRITERIA APPENDIX THREE: CASE SUMMARIES AND SYSTEM TYPES Executive Summary This report examines planned approaches to health and safety management in the workplace. It is the result of a two-year study of enterprise-level health and safety management systems, funded by Worksafe Australia, and conducted from late 1994 to late 1996. The need for research on health and safety management systems arises from the intensive promotion of and apparent increasing interest at enterprise level in health and safety management systems. The need is underlined by limited research on the efficacy of health and safety management systems and alternative systems. In this study, a health and safety...
Words: 97784 - Pages: 392
...Business Management Extended Case Studies (Set 1) [INTERMEDIATE 2] [pic] The Scottish Qualifications Authority regularly reviews the arrangements for National Qualifications. Users of all NQ support materials, whether published by LT Scotland or others, are reminded that it is their responsibility to check that the support materials correspond to the requirements of the current arrangements. Acknowledgement Learning and Teaching Scotland gratefully acknowledge this contribution to the National Qualifications support programme for Business Management. © Learning and Teaching Scotland 2006 This resource may be reproduced in whole or in part for educational purposes by educational establishments in Scotland provided that no profit accrues at any stage. Contents Introduction 4 Case Study 1: Alton Towers 7 Case Study 2: The Royal Mail Processing Centre, Edinburgh 11 Case Study 3: Soled Out? 16 Case Study 4: Border Tweed to Border Tea’d 21 Introduction This resource is to support the learning and teaching process for Business Management at Intermediate 2 level. It consists of four case studies, each of which is accompanied by a number of questions. Each question has been allocated marks and, in each case, the total number of marks is 25. There are also suggestions on the type of answers that could be considered as a suitable response to the question. The case studies The case studies have a number of features:...
Words: 4929 - Pages: 20
...Managing Change Initiatives: Fantasy or Reality? The Case of Public Sector Organisations Ebrahim Soltani University of Kent Business School, Canterbury, UK Pei-chun Lai University of Strathclyde Business School, Glasgow, UK Abstract It is becoming a commonplace statement that change initiative programmes are key tools to organisational long-term success. To this end, the last two decades have witnessed a surge of interest in the take-up of various change initiative programmes. Organisational change initiatives, we are told by many commentators, can maximise shareholder value (i.e. economic value theory) and develop organisational capabilities (i.e. organisational capability theory). Specifically, in recent years, as companies have been confronted by the conditions of heightened competition, globalisation, advancements in communications and information technologies, economic recession and simultaneously search for excellence, so the desire to take up change initiatives has interested the majority of leading organisations. At the same time, however, the analysis of the prospects for the majority of change management tools reveals so many deep-seated barriers to change with the consequence of little success in practice. This paper explores this apparent contradiction, arguing that, despite a heightened interest in the take-up of change initiatives, very few change programmes produce an improvement in bottom-line, exceed the company’s cost of capital, or even improve service...
Words: 14539 - Pages: 59
...Qualitative case studies in operations management: Trends, research outcomes, and future research implications Mark Barratt, Thomas Y. Choi ∗ , Mei Li Department of Supply Chain Management, W. P. Carey School of Business, Arizona State University, Tempe, AZ 85287-4706, United States a r t i c l e i n f o a b s t r a c t Our study examines the state of qualitative case studies in operations management. Five main operations management journals are included for their impact on the field. They are in alphabetical order: Decision Sciences, International Journal of Operations and Production Management, Journal of Operations Management, Management Science, and Production and Operations Management. The qualitative case studies chosen were published between 1992 and 2007. With an increasing trend toward using more qualitative case studies, there have been meaningful and significant contributions to the field of operations management, especially in the area of theory building. However, in many of the qualitative case studies we reviewed, sufficient details in research design, data collection, and data analysis were missing. For instance, there are studies that do not offer sampling logic or a description of the analysis through which research outcomes are drawn. Further, research protocols for doing inductive case studies are much better developed compared to the research protocols for doing deductive case studies. Consequently, there is a lack of consistency in the way the case method...
Words: 13548 - Pages: 55
...Industrial Marketing Management 43 (2014) 67–76 Contents lists available at ScienceDirect Industrial Marketing Management The establishment of industrial branding through dyadic logistics partnership success (LPS): The case of the Malaysian automotive and logistics industry Nor Aida Abdul Rahman a,⁎, T.C. Melewar b,1, Amir M. Sharif c a b c Universiti Kuala Lumpur, Malaysian Institute of Aviation Technology (UniKL MIAT), Lot 2891, Jalan Jenderam Hulu, 43800 Dengkil, Selangor, Malaysia The Business School, Middlesex University London, The Burroughs, Hendon, London NW4 4BT, United Kingdom Brunel Business school, Brunel University, Uxbridge, Middlesex, UB8 3PH, United Kingdom a r t i c l e i n f o a b s t r a c t Logistics partnerships across dyadic and triadic relationship networks have been the basis of extensive research in the extant literature. It is well understood that competitive advantage within logistics and distribution and within supply chains are driven by value-adding aspects of not only the core competencies of each tier in the network, but also via tangential supporting factors. It is also well understood that there is a strong relationship between logistics and distribution and marketing functions, particularly in product-based organisations. In addition to deepening our understanding of how successful partnerships throughout the source– make–deliver continuum can be optimised, this research also seeks to identify how a supporting element...
Words: 11932 - Pages: 48
