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Wyszukujesz frazę "revenue management" wg kryterium: Temat


Wyświetlanie 1-3 z 3
Tytuł:
Multicriteria models in revenue management
Autorzy:
Fiala, Petr
Majovská, Renata
Powiązania:
https://bibliotekanauki.pl/articles/33948716.pdf
Data publikacji:
2023
Wydawca:
Uniwersytet Ekonomiczny w Katowicach
Tematy:
revenue management
performance measurement
multiple criteria
Analytic Hierarchy Process (AHP)
Analytic Network Process (ANP)
Data Envelopment Analysis (DEA)
customer behavior
efficient frontier
Aspiration Level Oriented Procedure (ALOP)
Opis:
Revenue management (RM) deals with selling the right product to the right customer at the right time at the right price through the right channel to maximize revenue. The innovation of RM lies in the way decisions are made. The performance of revenue management approaches can be evaluated against several criteria. Both discrete and continuous multicriteria models can be used to analyse RM. The performance pyramid is a comprehensive, fully integrated per performance system that captures multiple perspectives such as internal, financial, customer and innovation. The assessment is based on a combination of Analytic Hierarchy Process (AHP), Analytic Network Process (ANP) and Data Envelopment Analysis (DEA) approaches. Customer behaviour modelling is gaining increasing attention in revenue management. Customer choice models can be extended with more inputs and more outputs. Evaluation of alternatives can be performed using DEA based evaluation methods. The search for an efficient frontier in a DEA model can be formulated as a multiobjective linear programming problem. We propose to use an Aspiration Level Oriented Procedure (ALOP) to solve the problem.
Źródło:
Multiple Criteria Decision Making; 2023, 18; 29-46
2084-1531
Pojawia się w:
Multiple Criteria Decision Making
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The impact of the IFRS 15 implementation on the revenue based earnings management in Poland
Autorzy:
Morawska, Izabela
Powiązania:
https://bibliotekanauki.pl/articles/2027275.pdf
Data publikacji:
2021
Wydawca:
Uniwersytet Ekonomiczny w Katowicach
Tematy:
Earnings benchmarks
Earnings management
IFRS 15
Revenue recognition
Opis:
Aim/purpose - This paper aims at investigating whether the International Financial Reporting Standard (IFRS) 15 Revenue from Contracts with Customers implementation in Poland has affected earnings management that uses discretion in revenue recognition to avoid losses and earnings decreases. Design/methodology/approach - The empirical studies were conducted using a sample of 80 entities from four industries listed on the Warsaw Stock Exchange (WSE) in Poland from 2016 to 2019. Caylor's (2010) revenue-based model was applied, and an econometric model describing the studied relation was built and verified to this end. Findings - The analyzed entities managed earnings using discretion in accrued revenue recognition to avoid reporting losses. The research results did not confirm that the IFRS 15 adoption in Poland influenced revenue-based earnings management aimed at avoiding losses and earnings decreases. Research implications/limitations - This study warns of the role played by discretion in revenue recognition and recommends careful recognition of revenue under IFRS 15. Limitations of this study are generally related to the models' specification and a relatively small number of the entities studied. Originality/value/contribution - This study contributes to the literature on revenue-based earnings management and is one of the first studies on the association between IFRS 15 adoption and revenue-based earnings management in Poland. Thus, this study bridges the research gap in Poland.
Źródło:
Journal of Economics and Management; 2021, 43; 387-403
1732-1948
Pojawia się w:
Journal of Economics and Management
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The impact of the COVID 19 pandemic on peer to peer accommodation businesses: The case of Airbnb
Autorzy:
Kiczmachowska, Ewa E.
Powiązania:
https://bibliotekanauki.pl/articles/2120139.pdf
Data publikacji:
2022
Wydawca:
Uniwersytet Ekonomiczny w Katowicach
Tematy:
peer-to-peer accommodation
Airbnb
revenue
tourism disaster management
COVID-19 pandemic
Opis:
Aim/purpose – This study aims to examine the impact of the COVID-19 pandemic on peer-to-peer accommodation (P2PA), investigate the potential factors related to organizational resilience based on resilience resources and consumer threat response frameworks, and revisit the tourism disaster management framework. Design/methodology/approach – The operational Key Performance Indicators (KPIs) were analyzed in relation to host professionalism (organizational resilience) and property exposure to social contact (consumer threat response) for 23,334 properties available via the Airbnb platform. A regression model was proposed to estimate the impact of government policies on P2PA business performance. Findings – The revenue, the occupancy rate, and the number of active properties decreased by –59.1%, –41.3%, and –20.4%, respectively. Professional hosts and properties offering less social contact showed lower declines in revenue and occupancy rate and their proportion in properties that survived 12 months after the pandemic breakout was higher. The consecutive waves of COVID-19 infections created a need to include a repetitive exchange of emergency and intermediate stages before the recovery stage could be started. Research implications/limitations – For P2PA hosts, this study could serve as a useful contribution to shaping their tactics given the COVID-19 pandemic continuation or similar disaster to happen in the future. For governments or local authorities, this study should contribute to a better understanding of the impacts of various types of restrictions on accommodation segment performance. The limitation of this research is that it refers to big cities, extending it to rural destinations might reveal valuable insights. Additionally, it would be interesting to compare P2PA performance with other segments of the hospitality sector (e.g., hotels). Originality/value/contribution – This study contributes to the knowledge of tourism disaster management, organizational resilience, and consumer threat response frameworks. It reveals potential factors related to property resilience in the face of disease-related disasters and proposes a revised framework for tourism disaster management.
Źródło:
Journal of Economics and Management; 2022, 44; 286-314
1732-1948
Pojawia się w:
Journal of Economics and Management
Dostawca treści:
Biblioteka Nauki
Artykuł
    Wyświetlanie 1-3 z 3

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