Keywords: Activity‐based costing
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Journal Articles
International Journal of Contemporary Hospitality Management (1997) 9 (2): 75–79.
Published: 01 April 1997
... to customers and proposes that activitybased costing is the optimal costing solution. © MCB UP Limited 1997 Activitybased costing Cost allocation Customer profiling Hotels Profitability Yield The objective of yield management within a hotel environment is to achieve an optimal mix...

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