| Title |
Strategizing competitive edge in service operations: a model proposal for determining the unit costs through the activity-based cost accounting and the full-consistency method |
| ID_Doc |
78414 |
| Authors |
Ozcalici, M; Pamucar, D; Kaya, A; Tutcu, B; Karamanci, H; Gurler, HE |
| Title |
Strategizing competitive edge in service operations: a model proposal for determining the unit costs through the activity-based cost accounting and the full-consistency method |
| Year |
2024 |
| Published |
|
| DOI |
10.1007/s12063-024-00485-1 |
| Abstract |
Sustainable competitive advantage, a cornerstone of strategic management, encompasses a business's enduring capability to maintain long-term financial superiority over its competitors. The business should optimize its operations by reducing costs and improving efficiency to attain a sustainable competitive advantage. In the present study, the Activity-Based Costing (ABC) system was implemented to calculate the unit costs of a hotel operating in Turkey, and the expenses were allocated to the overnight costs using the Full-Consistency Method (FUCOM) technique. FUCOM is designed to determine room costs in a hotel business accurately. Expert evaluations were simulated to interpret the results statistically. Also, the Best-worst method (BWM) is used to compare the results. The results of this study hold significant implications for decision-makers, implementers, stakeholders, and theoretical contributions to hotel operations. The proposed model will enable hotels to identify room costs and realistically achieve a sustainable competitive edge. The proposed system is also suitable for implementation by other enterprises operating in the service sector. |
| Author Keywords |
Activity-based costing; FUCOM; Services operations; Multi-criteria decision making; Sustainable competitive; BWM |
| Index Keywords |
Index Keywords |
| Document Type |
Other |
| Open Access |
Open Access |
| Source |
Social Science Citation Index (SSCI) |
| EID |
WOS:001220722500001 |
| WoS Category |
Management |
| Research Area |
Business & Economics |
| PDF |
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