[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-en-105":3,"doc-seo-180111-105":59,"doc-detail-180111-en":131},{"code":4,"msg":5,"data":6},0,"success",[7,13,18,23,28,33,38,43,48,51,55],{"id":8,"doc_module":4,"doc_module_name":9,"category_name":10,"show_sort_weight":11,"slug":12},1,"Document","Story & Novel",90,"story-novel",{"id":14,"doc_module":4,"doc_module_name":9,"category_name":15,"show_sort_weight":16,"slug":17},2,"Literature",80,"literature",{"id":19,"doc_module":4,"doc_module_name":9,"category_name":20,"show_sort_weight":21,"slug":22},4,"Exam",70,"exam",{"id":24,"doc_module":4,"doc_module_name":9,"category_name":25,"show_sort_weight":26,"slug":27},5,"Comic",60,"comic",{"id":29,"doc_module":4,"doc_module_name":9,"category_name":30,"show_sort_weight":31,"slug":32},6,"Technology",50,"technology",{"id":34,"doc_module":4,"doc_module_name":9,"category_name":35,"show_sort_weight":36,"slug":37},7,"Healthcare",40,"healthcare",{"id":39,"doc_module":4,"doc_module_name":9,"category_name":40,"show_sort_weight":41,"slug":42},8,"Research & Report",30,"research-report",{"id":44,"doc_module":4,"doc_module_name":9,"category_name":45,"show_sort_weight":46,"slug":47},9,"Religion & Spirituality",20,"religion-spirituality",{"id":46,"doc_module":4,"doc_module_name":9,"category_name":49,"show_sort_weight":46,"slug":50},"World Cup","world-cup",{"id":52,"doc_module":4,"doc_module_name":9,"category_name":53,"show_sort_weight":52,"slug":54},10,"Lifestyle","lifestyle",{"id":56,"doc_module":4,"doc_module_name":9,"category_name":57,"show_sort_weight":24,"slug":58},19,"General","general",{"code":4,"msg":60,"data":61},"ok",{"site_id":62,"language":63,"slug":64,"title":65,"keywords":66,"description":67,"schema_data":68,"social_meta":124,"head_meta":126,"extra_data":128,"updated_unix":130},105,"en","analyzing-customer-profitability-in-hotels-using-activity-based-costing","Analyzing Customer Profitability in Hotels Using Activity-Based Costing","","This document explores the application of Activity-Based Costing (ABC) to analyze customer profitability within the hotel industry. The study aims to provide hotels with a more accurate understanding of the costs associated with serving different customer segments, thereby enabling more effective pricing strategies and resource allocation. By dissecting operational activities and assigning costs based on their actual consumption, ABC offers a granular view that traditional costing methods often miss. The document likely details a methodology for implementing ABC in a hotel setting, including identifying key activities, cost drivers, and customer profit metrics. The expected outcomes include insights into which customer types are most and least profitable and how to optimize services to enhance overall profitability. This research is crucial for hoteliers seeking to gain a competitive edge by tailoring their offerings and operations to maximize revenue and customer satisfaction based on a data-driven understanding of profitability. The analysis presented is expected to guide strategic decision-making in a dynamic and competitive hospitality market.",{"@graph":69,"@context":123},[70,84,106],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":40,"@type":76,"position":81},"https://docshare.wps.com/document/research-report/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/analyzing-customer-profitability-in-hotels-using-activity-based-costing/180111/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/analyzing-customer-profitability-in-hotels-using-activity-based-costing/180111.png","ImageObject",300,407,{"name":92,"@type":93},"Berry Peter","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-29","2026-09-02",true,{"@type":102,"interactionType":103,"userInteractionCount":105},"InteractionCounter",{"@type":104},"ViewAction",13,{"@type":107,"mainEntity":108},"FAQPage",[109,115,119],{"name":110,"@type":111,"acceptedAnswer":112},"What is the primary goal of applying Activity-Based Costing in hotels according to this document?","Question",{"text":113,"@type":114},"The primary goal is to enable hotels to more accurately understand the costs associated with serving different customer segments, leading to improved pricing strategies and resource allocation.","Answer",{"name":116,"@type":111,"acceptedAnswer":117},"How does Activity-Based Costing differ from traditional costing methods in this context?",{"text":118,"@type":114},"Activity-Based Costing offers a more granular view by dissecting operational activities and assigning costs based on their actual consumption, which traditional methods often miss.",{"name":120,"@type":111,"acceptedAnswer":121},"What insights can hotels gain by implementing this ABC analysis?",{"text":122,"@type":114},"Hotels can gain insights into which customer types are most and least profitable and how to optimize services to enhance overall profitability.","https://schema.org",{"og:url":83,"og:type":125,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":127,"canonical":83},"index,follow",{"doc_id":129,"site_id":62},180111,1788339457,{"code":4,"msg":5,"data":132},{"doc_id":129,"user_id":133,"nickname":92,"user_avatar":134,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":135,"file_id":136,"file_url":137,"file_type":138,"file_size":139,"view_count":105,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":52,"language":140,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":141,"faqs":142,"seo_title":143,"seo_description":67,"update_tm":130,"read_time":144,"preview_page_count":4},1374402524268,"https://ap-avatar.wpscdn.com/davatar_3d24733baf745e90a7e4bdd5f77d97b2","| Number of\u003Cbr>hotels Per cent |  |  |  |\n| --- | --- | --- | --- |\n| Profit center 66 100.0 |  |  |  |\n| | |  | \u003Cbr>93.9 |\n| \u003Cbr>Room | |  | |\n|  |  |  | |\n| Other |  | 4 |  |","cbCaiikIBQvhjD3M","https://ap.wps.com/l/cbCaiikIBQvhjD3M","pdf",956915,"English","# Executive Summary\n# Introduction\n# Methodology\n## Activity Identification\n## Cost Drivers\n## Customer Segmentation\n# Results and Discussion\n# Conclusion and Recommendations","[{\"question\":\"What is the primary goal of applying Activity-Based Costing in hotels according to this document?\",\"answer\":\"The primary goal is to enable hotels to more accurately understand the costs associated with serving different customer segments, leading to improved pricing strategies and resource allocation.\"},{\"question\":\"How does Activity-Based Costing differ from traditional costing methods in this context?\",\"answer\":\"Activity-Based Costing offers a more granular view by dissecting operational activities and assigning costs based on their actual consumption, which traditional methods often miss.\"},{\"question\":\"What insights can hotels gain by implementing this ABC analysis?\",\"answer\":\"Hotels can gain insights into which customer types are most and least profitable and how to optimize services to enhance overall profitability.\"}]","Analyzing Customer Profitability in Hotels Using Activity-Based Costing | PDF",25]