1 AIT Asian Institute of Technology

Strategic cost analysis and management in the hotel industry : a case study of the Huongsen Hotel in Vietnam

AuthorTruong Ton Hien Duc
Call NumberAIT RSPR no. SM-01-97
Subject(s)Hotel management--Vietnam
Hospitality industry--Costs

NoteA research study submitted in partial fulfillment of the requirements for the degree of Master of Business Administration, School of Management
PublisherAsian Institute of Technology
Series StatementResearch studies project report ; no. SM-01-97
AbstractTo meet the challenges of highly competitive business environment, Huongsen Hotel must develop stringent control over its entire operation because its ability to provide low-cost, highquality services for it customers is essential to its long-term viability. One weapon in the drive for an optimum operational control is the hotel's cost accounting system. The research was canied out to analyze and evaluate the current costing method of the hotel. The objective is to find out useful of the current costing method in supporting the hotel toward the right decision. Then, the research constructs a new costing method based on Activity-Based Costing that gives the hotel more accurate cost information to make good decision in efficiently managing the resources.
Year2001
Corresponding Series Added EntryAsian Institute of Technology. Research studies project report ; no. SM-01-97
TypeResearch Study Project Report (RSPR)
SchoolSchool of Management
DepartmentOther Field of Studies (No Department)
Academic Program/FoSMaster of Business Administration (MBA) (Publication code=SM)
Chairperson(s)Ramachandran, N.;
Examination Committee(s)Quang, Truong, Bechter, Clemens;
Scholarship Donor(s)The Government of Switzerland/ Swiss Development Cooperation (SA V) ;
DegreeResearch Studies Project Report (M.B.A.) - Asian Institute of Technology, 2001


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