How might hospitality organizations optimize their performance measurement systems
How might hospitality organizations optimize their performance measurement systems
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酒店组织如何优化其绩效衡量系统
DOI：
10.1108/09596110710818310
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发表时间：
2007
影响因子：
11.1
通讯作者：
I. Cruz
中科院分区：
文献类型：
--
作者：
I. Cruz
目的 – 本文的目的是探索“旧”和“新”绩效衡量 (PM) 技术在由两个合作伙伴（一家全球连锁酒店和一家葡萄牙公司）成立的合资企业 (JV) 中的使用。 设计/方法/途径 – 本文所依据的经验数据是通过与特定组织环境的长期接触收集的。定性或半结构化访谈是信息的主要来源。调查结果——本文发现，预算和预算控制实践一直是合资企业 PM 活动的基石，很少使用“新”管理会计技术。然而，“旧”PM 技术的使用方式发生了变化，并辅以酒店层面准备的滚动预测。目标是鼓励当地管理人员更具前瞻性，并扩大全球合作伙伴对合资企业未来运营活动的了解。与此同时，PM 实践的本地化调整...
Purpose – The purpose of the paper is to explore the use of “old” and “new” performance measurement (PM) techniques in a joint venture (JV) set up by two partners, a global hotel chain and a Portuguese company.Design/methodology/approach – The empirical data upon which this paper is based was collected through a prolonged contact with the specific organizational context. Qualitative or semi‐structured interviewing is the main source of information.Findings – The paper finds that budgeting and budgetary control practices have been the cornerstone of the PM activity at the JV, where few “new” management accounting techniques are used. Yet, changes were made to the way the “old” PM techniques are drawn on and they have been supplemented with rolling forecasts prepared at the hotel level. The objectives are to encourage local managers to become more forward‐looking and to broaden the knowledge of the global partner about the future operating activities of the JV. Simultaneously, local adaptations of PM practi...