A Research on the Applicability of Contemporary Cost Methods in Accommodation Enterprises

Abstract

Contemporary cost methods has been developed to calculate product and service costs more accurately and healthily together with globalization, technological developments and rapidly changing customer demands and expectations in today's intense competition environment. The purpose of this study is to investigate the effect of contemporary cost methods advantages on applicability of these methods. The universe of the research consists of 480 people, beeing managers in accomadation enterpracises operating in provinces and districts of Bartın-Amasra and Karabuk-Safranbolu. Collecting research data were used face-to-face survey technique and acceptable 396 surveys were included in the survey. As a result of the analysis of the research data it was determined that there has been effects of contemporary cost methods advantages on applicability of these methods