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MAIN FACTORS LIMITING THE RECOGNITION AND USE OF KEY MANAGEMENT ACCOUNTING TOOLS AND ISSUES IN HOSPITALITY INDUSTRY

As it is in the world, tourism in Turkey has the potential for rapid development and it provides opportunities for many different sectors to develop. It is necessary for accommodation establishments which have a considerable share in tourism sector to provide productivity and efficiency within the internal process of an establishment in order to reach their expected profit goals and continue their existence because they have a labor-intensive structure, they encounter many different cultures, demands of consumers continually differ and they carry on a business in a dynamic environment. To manage this purpose, managers of accommodation establishments want to use proper and reliable financial information in the decision-making process in order to protect the existence of an establishment, minimize errors or remove them and evaluate activities of an establishment. In this context, an effective management accounting system supports the

decision-making process and enables financial information which is required to minimize cost in further periods, increase sales revenues and provide a competitive advantage for an

establishment. The purpose of this research is to investigate management accounting and its applications in accommodation establishments, detect problems and determine to what extent applications of management accounting are benefitted.