Decision making should be based on high quality information relevant for guiding companies towards achieving sustainable goals and objectives. Accounting and sustainability standards as well as ...chosen accounting instruments have significant impact on quality of information and possibilities of their comparison (benchmarking). This paper will present the research results of achieved level of sustainability accounting reporting system in Croatian hotel industry, especially in the field in which internal results can be used for external purposes. Outcomes of this research have great implications on the improvement of sustainability reporting system in Croatian hotel industry that is based on successful implementation of USALI and IFRS 8 standards and best EU practice. The research results indicate that Croatia has tradition of more than 20 years of segment reporting implementation, according to USALI standards, compatible with IFRS 8 (adopted from 1st January, 2009). Highest number of Croatian hotel companies report information only on two segments (room, food & beverage)significantly lower than 10th edition framework of USALI standards offer. Sustainable development information is presented only in few companies in Croatia, in order to satisfy formality, other than present useful information, made in accordance with Global Reporting Initiative (GRI). The improvement in sustainability reporting system will enhance information transparency between companies and external users, and contribute to raising awareness of sustainability issues crucial for the development of the hotel itself and entire destination. For the purpose of enhancing quality sustainable reporting system for managers and external users (especially for nonfinancial information of sustainability), criteria of financial information presented according to standards USALI & IFRS 8 were applied. Contribution of this paper is in assessing the model of internal sustainability reporting, based on the hotel management information requirements and at the same time harmonized with the legal requirements and internationally accepted standards, with the possibility of international comparison.
Purpose - The purpose of the paper is to determine the interdependence of factors that affect sustainability in the EU Mediterranean tourist countries with regards to priorities and requirements for ...tourism businesses in the context of sustainable reporting, improving the economic conditions and quality of life of the local residents and, respectively, sustainable tourism development. Methodology - On a sample of 9 countries, 16 essential Eurostat parameters of sustainability and quality of life in tourist countries were connected using method of hierarchical clustering or dendrograms to create a model for analyzing their interdependence. Findings - The main cluster that connects the share of Tourism in GDP and Share of renewable energy in gross final energy consumption is dependent on two other large clusters. In the first are Share of people with good or very good perceived health and Gender employment gap, People at risk of poverty or social exclusion and General government gross debt. The second cluster consists of Circular material use rate which depends on Gross domestic expenditure on R&D by sector and Recycling rate of municipal waste. Contribution - The scientific contribution of the paper is manifested in an innovative approach to the observation of important factors that affect the sustainable development of tourist countries in order to achieve the quality goals of reporting by tourism businesses, and in order to ensure the essential assumptions of the quality of life of the local population in these countries.
Povećanje konkurencije i jačanje procesa globalizacije rezultiralo je smanjenjem prihoda i dobiti u hotelskoj industriji. To između ostalog nameće potrebu da hotelski menadžeri efikasnije upravljaju ...troškovima kako bi povećali profitabilnost i ostali konkurentni. Obračun troškova procesa metoda je koja hotelskim menadžerima pruža točne informacije o profitabilnosti proizvoda i usluga. Primjenom obračuna troškova procesa troškove proizvoda čine ukupni troškovi svih procesa uključenih u proizvodnju tog proizvoda tj. usluge. Ono predstavlja osnovu za poboljšanje korištenja resursa kao i izbjegavanje strateških grešaka upravljanja.
Unatoč razvijenim modernim sustavima mjerenja poslovnog rezultata, hotelska industrija u Hrvatskoj još uvijek ostaje orijentirana tradicionalnim oblicima i vrlo sporo se prilagođava suvremenim ...sustavima. Od 1926. godine hotelska industrija posjeduje vlastiti sustav evidentiranja i izvješćivanja poslovnog rezultata. Istraživanja pokazuju da je u posljednjih desetak godina povećan broj hotelskih poduzeća u Hrvatskoj koji uvodi metodu USALI. Iako se u osam desetljeća svojeg postojanja USALI poboljšavao i prilagođavao, danas ne udovoljava zahtjevima modernih sustava mjerenja i upravljanja poslovnim rezultatom. Stoga ga treba nadopuniti modernim računovodstvenim metodama, koje će nadomjestiti njegove nedostatke. Predlaže se integracija s obračunom troškova procesa.
Uslužni sektor ubrzo nakon proizvođačkog bilježi implementaciju obračuna troškova procesa. To se posebno odnosi na zdravstvene, financijske, obrazovne, osiguravateljske
institucije ali ne i na ...hotelska pouzeća. Uvođenjem obračuna troškova procesa hotelski menadžeri će znati koja im je usluga najprofitabilnija, koji su gosti najprofitabilniji te koje
sve procese konzumiraju određene grupe gostiju. Fokusiranje na procese povećati će kvalitetu usluga i poboljšati profitabilnost tržišnih segmenata hotela. Klasifikacija procesa
na one koji stvaraju i koji ne stvaraju vrijednost pridonijeti će da sc dugoročno smanje troškovi nekorisnih procesa, izluče procesi koji uzrokuju nepotrebne troškove, koji su
neučinkoviti ili se mogu poboljšati.
This paper aims to describe and analyze adherence to the European Union’s Audit regulation in Croatia and Slovenia. Following the example of the US which adopted Sarbanes-Oxley Act to restore the ...public confidence in financial reporting and auditing, the Council of the European Union adopted a new Directive on the audit of company accounts. Since Croatia is in the process of full reintegration into the EU, convergence of the new EU directive has received increased attention like in the other pre- accession EU countries. Slovenia as a Member State was obligated to modify the national legislation according to European law, before Slovenian’s accession to EU in 2004. This field will stay for a prolonged time as a test area and one of the key segments for proper integration of similar countries to the EU. The Slovenian process of integration into EU might serve as a good practice to precession EU countries.
Tourist Destination Integral Product Eco-Efficiency Jankovic, Sandra; Vejzagic, Vanja; Vlasic, Dubravka
The international business & economics research journal,
01/2011, Volume:
10, Issue:
1
Journal Article
The main objective of this article is to illustrate the accounting methodology for eco-efficiency measurement, which allows for inclusion of the economically-orientated component in the processes of ...environmental reporting on tourist destination integral product, while examining the interrelation of eco-costs and values found in the classic LCC and particular tourist destination SBU (Strategic Business Unit). The process of tourist destination integral product eco-efficiency measurement calls for development of environmental accounting methods suitable for presentation of economically-orientated sustainability information. In the complex process of integral product eco-efficiency measurement, LCA (Life Cycle Assessment) and LCC (Life Cycle Costing) take important roles. Interpretation and presentation of the data includes detailed cradle-to-grave environmental impact assessment of direct and indirect tourist activity and different products of tourist destination SBU’s. Eco-costs represent the monetary component in the processes of environmental accounting and reporting on environmental impact of tourist destination integral product.
Benchmarking is defined as a set of activities that use performance indicators to assess and manage the performance of organizations. The purpose of this paper is to develop a benchmarking ...methodology for monitoring business operations at national and international level, with focus on health resorts. The methodology is based on the latest edition of Uniform System of Accounts for Lodging Industry (USALI, 2014) and Uniform System of financial reporting for SPA (USFRS, 2005), adapted to health resorts and focused on financial and non-financial information. The paper discusses the possibilities of successful and sustainable use of health tourism potential at tourism destination and national level, in accordance with the objectives defined by Croatian tourism development strategy. Today's health resort manager is feeing new business problems and opportunities. Running a health resort requires the ability to look outside the business for solutions, ideas, and best practices. It allows health resort manager to develop plans for improvements or adoption of specific best practices, usually with the aim of increasing some aspects of performance. The contribution of this paper is in analysing the main KPIs in Croatian health resorts and hotels, based on monthly profit and loss statements for 2013 to determine the most profitable segments of health tourism offer. According to the theoretical framework, best practice and the level of performance measurement in Croatian health resorts, the research recommends the framework for reporting system in health resorts.
Hotelske organizacije u tranzicijskim gospodarstvima moraju stvarati efikasne konkurentne metode
preživljavanja jer se nalaze u okruženju u kojem i klijenti i investitori traže sve više od svake
...organizacije. U potrazi za rješenjima trebali bi koristiti sustav mjerenja učinkovitosti koji je u skladu s
izazovima izmijenjenog okruženja.
Cilj ovog rada je prezentirati koliko je razvijeno mjerenje učinkovitosti u hotelskim organizacijama u
Sloveniji. Rad se zasniva na istraživanju provedenom u Sloveniji u hotelima s više od 100 soba. Prvo
uvodimo potrebne informacije za različite razine odlučivanja zajedno s kriterijima za mjerenje
efikasnosti a potom se relevantnim statističkim metodama testira osnovna hipoteza
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