tailieunhanh - Hospitality management accounting phần 10

Quyết định điều hành nội bộ có thể được thực hiện mà không cần tham chiếu đến các mục tiêu tài chính. Ví dụ, một bộ phận khách sạn bán hàng có thể được thuyết phục rằng có sức chứa nhóm tour du lịch xe buýt có thể làm tăng đáng kể doanh số bán hàng. | 554 CHAPTER 14 FINANCIAL GOALS AND INFORMATION SYSTEMS maximization of profit or stockholders wealth are not relevant in their decision making. Internal operating decisions may be made without reference to financial objectives. For example a hotel sales department might be convinced that accommodating bus tour groups could considerably increase sales. The rooms department manager might think this type of business is too disruptive to normal operations and might cause some regular customers to be denied accommodation when the hotel is full with tour groups. If this hotel had as one of its objectives the maximization of sales revenue and many companies do establish sales targets as goals then management would side with the sales department. Management could also decide the issue on a compromise basis however agreeing to accept a limited number of tours. This would increase sales revenue and net income but not necessarily maximize them. It would keep regular customers and the two departments involved happy. Management and the stockholders who in many cases will be one and the same will still be satisfied with the net income. In fact this method of operating a business is frequently known as satisficing. Even though companies may not have clear-cut financial goals to rely on for decision making this should not preclude them from operating toward the other two objectives of financial management deciding on the sources of funds required by the company and allocating those funds effectively to the various assets of the company to provide a satisfactory net income. SOCIAL GOALS Even though the goals discussed so far have been of a financial nature social goals cannot be ignored. Social responsibility embraces such things as protecting the consumer who buys the hotel s or restaurant s goods or services maintaining equitable hiring practices and paying fair wages supporting further education and training of employees and being concerned about environmental factors. A resort