Managerial Reporting in Hospitality Enterprises: Case Study of a Hospitality Enterprise

Yıl 2021, Cilt: 12 Sayı: 30, 476 - 500, 20.05.2021

Seda Süer , Ümit Demirtas

https://doi.org/10.21076/vizyoner.810753

Öz

The purpose of the study is to identify managerial reports that are utilized in hospitality enterprises for financial planning and control. The study is designed in qualitative research through the case study method. The data is gathered through semi-structured in-depth interviews with six managers who are recruited in a five-star hotel. The data is evaluated by using the thematic analysis technique. In the selection of the participants, the criterion sampling method is adopted in the current study. Findings reveal that international hotel groups have a standardized pyramid reporting flow from the bottom to the top management with the required data flow upon each property (branch). The results of the thematic analysis provide valuable insights unveiling 43 managerial reports according to different types (4), provided data (7), technological methods used in preparation (10), presentation process (8), and reasons to use (5) for managerial reporting. In conclusion, though the types of managerial reports depend on the size and scale of the hospitality enterprises, the process of preparing and presentation of reporting is quite vital to plan and control that also enables make data-driven decisions, monitor the performance, analyze the productivity and efficiency, set strategies, predict the future, and conduct competitive analysis.

Anahtar Kelimeler

Hospitality Enterprises, Managerial Reporting, Financial Success

Konaklama İşletmelerinde Yönetimsel Raporlama: Bir Konaklama İşletmesinde Durum Analizi

Öz

Bu araştırmanın amacı, konaklama işletmelerinde finansal planlama ve kontrol için kullanılan yönetimsel raporları belirlemektir. Çalışma nitel araştırma deseninde, durum analizi yöntemiyle gerçekleştirilmiştir. Veriler, beş yıldızlı bir otelde çalışan altı yönetici ile yarı yapılandırılmış derinlemesine görüşmelerle elde edilmiştir. Veriler tematik analiz tekniği kullanılarak değerlendirilmiştir. Katılımcıların seçiminde mevcut çalışmada ölçüt örnekleme yöntemi benimsenmiştir. Bulgular, uluslararası zincir otel işletmelerinin sahip oldukları tesisler (şubeler) üzerinde sağlıklı bir veri akışının sağlanması için standart ve alttan üste piramit raporlama şeklini uyguladığını göstermektedir. Tematik analizin sonuçları, 43 yönetimsel raporun farklı türlere (4), sağlanan verilere (7), hazırlamada kullanılan teknolojik yöntemlere (10), sunum sürecine (8) ve yönetim için kullanma nedenlerine (5) göre yönetimsel raporları ortaya çıkarak değerli bilgiler sağlamaktadır. Sonuç olarak, yönetim raporlarının türleri konaklama işletmelerinin boyutuna ve ölçeğine bağlı olsa da, raporlamanın hazırlanması ve sunulması süreci, plan ve kontrol için çok önemlidir ve bu da veriye dayalı kararlar almayı, performansı izlemeyi, üretkenliği ve verimliliği analiz etmeyi, stratejileri belirlemeyi, geleceği tahmin etmeyi ve rekabet analizi yapmayı sağlar.

Anahtar Kelimeler

Konaklama İşletmeleri, Yönetimsel Raporlama, Finansal Başarı

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