酒店业服务成本管理外文文献.pdfVIP

Journal of Emerging Trends in Economics and Management Sciences (JETEMS) 6(1):22-30 © Scholarlink Research Institute Journals, 2015 (ISSN: 2141-7024) Journal of Emerging Trends in Economics and Management Sciences (JETEMS) 6(1):22-30 (ISSN: 2141-7016) Service Cost Management in Hospitality Industry: Critical Gaps Analysis 1 2 Angus O. Unegbu and Mohammed A. Audu 1Department of Business and Management Sciences, University of Kurdistan Hewler, Kurdistan Region Iraq. 2Department of Finance Faculty of Management Sciences, University of Maiduguri, Borno State, Nigeria. Corresponding Author: Angus O. Unegbu ________________________________________________________________________________________ Abstract The main purpose of this research is to finding out the scale and criticality of Internal Control Gaps inherent in service billings, collections and accounting eroding Hospitality Industry specifically in the Middle East. The paper further seeks to investigate the Revenue Centers mostly affected and to make these lapses apparent for the good of hospitality service cost management. Available relevant literatures are reviewed. Questionnaire interview of two hundred and ninety-two Hospitality Workers from one-hundred and forty-six hotels in Kurdistan Region were administered. SPSS software ANOVA and Parameter Analyses are employed to analyze the results with a view of testing formulated hypot