Customer accounting and marketing performance measures in the hotel industry: Evidence from Australia
Customer accounting and marketing performance measures in the hotel industry: Evidence from Australia
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酒店业的客户会计和营销绩效衡量标准：来自澳大利亚的证据
DOI：
10.1016/j.ijhm.2012.07.007
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发表时间：
2013
影响因子：
11.7
通讯作者：
L. McManus
中科院分区：
文献类型：
--
作者：
L. McManus
竞争日益激烈的环境使酒店管理者的注意力集中在通过最大限度地发挥客户群的潜力来获得竞争优势上。本文提供了一个研究的结果，在澳大利亚酒店业的客户会计和营销绩效指标的使用和前因。对165名澳大利亚酒店经理的调查结果表明，大型、高度市场化的分散式结构酒店使用更多以客户为中心的会计和营销做法。此外，还发现支持市场导向和探矿者型战略之间的显着正相关关系，以及市场导向和财务和非财务业绩。
Increasingly competitive environments have focused hotel managers’ attention on gaining competitive advantage by maximising the potential of their customer base. This paper provides the results of a study of the use and antecedents of customer accounting and marketing performance measures in the Australian hotel industry. The findings of a survey of 165 Australian hotel managers provide evidence that large, highly market orientated hotels with a decentralised structure use more customer focused accounting and marketing practices. Additionally, support was also found for a significant positive relationship between market orientation and a prospector-type strategy, as well as market orientation and both financial and non-financial performance.