ISBN-13: 9781606491478 / Angielski / Miękka / 2011 / 180 str.
Revenue management is concerned with maximizing revenue flows while controlling costs and offers a new framework for locating conventional management accounting concepts and methods, in combination with notions of yield management, pricing and process management. The revenue objective provides a unifying goal for the aforementioned concepts and methods that are especially suitable for service organizations where revenue considerations are inextricably linked to the activities performed. This book places revenue management at the forefront of management accounting with cost management and performance measurement in supporting roles. Revenue management introduces new ideas such as yield management, while uniting previously disparate subjects such as project management, capacity costing, and the theory of constraints.