An investigation of the level of using the management accounting methods in the process of planning, controlling and pricing the hotel industry

ABSTRACT: One of the issues must be always noted by the institutions and organizations is to properly plan and control the tasks and the activities to be able to present their products and services to the market in terms of the specified time interval and protect from their survival and growth, which is one of the most important tools for planning and making decision about the management accounting. In this research, we want to examine the level of using the management accounting in planning, controlling and pricing the services and the tasks by four and five star hotels of Tehran, and evaluate their problems in using the management accounting methods. For this purpose, the questionnaires distributed among all of the four and five star hotels of Tehran were used to collect data. SPSS Software was also used to analyze the data. The results of the research show that the level of using the management accounting methods for planning, controlling and pricing decisions by four and five star hotels is desirable and the only barrier for implementing management accounting methods is the absence of adequate information systems.