Management Accounting

Introduction

The concept of hospitality derives from the Latin Hospes, meaning that the guest and host. Ancient password "Hospes hospiti sacer"-which means the same as "host-guest is sacred," today is the motto of every quality hotel operations management. Today, the meaning comes from the French d'hôtel. Hospitality is the main industry of tourism as a branch of the national economy. It is a profession involving the provision of hotel services, by providing hospitality to visitors. Hospitality is an organized service activity involving the provision of basic needs such as leisure guests, food, accommodation, personal hygiene, care of property and health, cultural and recreational entertainment or communication with the environment. The main task to be remembered, being a hotel, it is the task of radical hospitality. Hospitality includes the provision of its business areas and short-term accommodation services, by renting rooms, apartments, hotel and other facilities beds. Management of the hotel business is not an easy area of activity regardless of what class of hotel in question. The hotel is a living organism, which plays a significant role service to be provided by well-trained staff (Halme, 2008, p. 73). The essence of the provision of services in the hospitality business consists, firstly, in the direct provision of special facilities for accommodation - hotel rooms, and, secondly, in the service, which provides hotel staff (reception and registration of guests, cleaning rooms, reception, etc.).

The success and profitability of the hotel business affects a huge number of factors. However, only in the aggregate they will bring the expected performance, as in the hospitality industry the most important role played by human factors (Bradley, 2005, p. 375). Therefore, for hotels, first of all, what matters is not so much the number of services, as their quality. Only high-quality services can create a comfortable environment for guests. The level of comfort in the hotel industry gets made up of such criteria as the state number of rooms the hotel building as a whole, the availability of suitable access roads, maintenance facilities and provision of information, availability of catering and much more. Thus, the hotel management involves not only the technical functioning of the organization, but also good policy to staff, to whom must be a team effort. In recent decades, we have witnessed enormous changes in the business environment. We've gone from a market with excess demand to one where the excess supply is a reality in almost all sectors. This increased competition has done away with many companies, and others born in a few years are becoming leaders in their segment. For instance, IBM, the computer company par excellence, has recently sold its PC business unit. How can it be that in almost a decade, the business line that has become famous IBM has ceased to be profitable? However, in the same decade has seen a company like Dell, whose main business is the PC, and is eating the market.

Other examples of excellent companies in managing their operations are IKEA, CISCO, Inditex, and so ...