Accounting Essay 代写:调查数据

2017-02-25 01:31

调查涵盖146个主要希腊的酒店企业，按其销售收入以及净利润，选择从ICAP的目录。试点进行了一组管理人员和管理会计师完善的设计和调查的重点。更具体地说，采访了六个首席会计师谁有很长的经验，在成本和管理会计实践，以确保问卷内容很容易理解。三的会计师在酒店会计环境中有很长的经验。通过这种测试，我们设法解释遗漏或含糊的表达式用于制定的问题。在调查中，受访者被要求表明他们的企业是否采用了每一个管理会计实践，然后为那些通过了他们，列出了过去三年获得的好处。受访者也被要求排名的重点，他们的业务将给予每一个实践在未来三年。调查问卷回答了72的高管在财务部门（财务经理）有坚定的知识的成本和管理会计信息提供和使用在他们的公司。因此，我们相信答案是可靠的。本研究的中心目的是报告的相对采用和获得的好处，从传统和最近开发的管理会计实践在大型酒店企业在希腊。从85个领先的希腊酒店企业的调查数据分析表明，许多最近开发的做法的采用率是非常令人满意的，而整体传统的管理会计技术被发现比最近开发的工具更广泛地采用。几乎所有希腊酒店都使用传统的预算来规划年度业务，控制成本和协调酒店各部分的活动。参与调查的公司中有一半采用零基预算。这些发现符合类似调查的结果。

Accounting Essay 代写:调查数据

conducted a survey covering 146 leading Greek hotel enterprises, according to their sales revenues as well as their net profit, selected from the ICAP’s Directory. Pilot tests were undertaken with a group of managers and management accountants to refine the design and focus of the survey. More specifically, interviews were conducted with six chief accountants who had long experience in cost and management accounting practices, in order to make sure that the questionnaires content was easy to understand. Three of the accountants have had long experience in a hospitality accounting environment. Through this testing, we managed to account for omissions or vagueness in the expressions used to formulate the questions. In the survey, respondents were asked to indicate whether their business has adopted each management accounting practice and then for those having adopted them, to list the benefits gained over the past three years. Respondents were also asked to rank the degree of emphasis that their business would give to each practice over the next three years. The questionnaires were answered by 72 per cent by executives in the financial departments (financial managers) that have firm knowledge of the cost and management accounting information provided and used within their companies. Thus, we believe that the answers are reliable. The central aim of this study was to report on the relative adoption and benefits obtained from both traditional and more recently developed management accounting practices in large hotel enterprises in Greece. The analysis of the survey data from 85 leading Greek hotel enterprises indicates that the adoption rates for many recently developed practices are very satisfactory, while overall traditional management accounting techniques were found to be more widely adopted than recently developed tools. Almost all Greek hotels use traditional budgets for planning annual operations, for controlling cost and for coordinating activities of the various parts of the hotels. Half of the companies that participated in the survey use zero based budgets. These findings are in line with the results of similar surveys.

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