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introduction to management accounting

Questions and Answers of Introduction To Management Accounting

Equate travelers’ motives with their destinations by listing five common reasons people travel and a corresponding site they might select to visit.
Explain what factors have changed that contribute to the growth in tourism (in terms of societal changes).
Identify and describe four categories of planned play environments created specifically for tourism, and list elements they have in common.
Describe the significance of large- and small-scale urban entertainment centers as a part of a community’s tourism industry, and provide an example of each type of facility.
Describe the important contributions that fairs and festivals make to their host communities.
Explain the role of natural attractions in tourism, and describe the overall contribution they make to the industry, particularly in regard to ecotourism.
What are some of the reasons that people travel?
What is the difference between primary and secondary destinations?
What do country music, theme parks, and casinos have in common as tourist attractions? How are they different?
Briefly describe a theme park that you have visited, and explain why you think it is popular.
How do national theme parks, such as Walt Disney World, differ from regional theme parks, such as Six Flags?
Besides gambling, what else does Las Vegas offer?
What are comps, and why are they important to casinos?
Describe how megamalls combine different tourism elements.
Describe the role of the national park system and why it is important to tourism in the United States.
Which of the destinations and attractions identified in the last section are primary destinations? Which are secondary?
Site name: Vegas.com URL: www.vegas.com Background information: Vegas.com features more Las Vegas travel choices than any other Web site, from hotels to shows, to tours, to front-of-the-line
Site name: National Park Service URL: www.nps.gov Background information: Most people know that the National Park Service (NPS)cares for national parks, a network of nearly 400 natural, cultural, and
Site name: Theme Park City URL: www.themeparkcity.comBackground information: Theme Park City provides a comprehensive listing of theme parks, amusement parks, water parks, and zoos in the United
Site name: World Casino Directory URL: www.worldcasinodirectory.com Background information: World Casino Directory is a complete and current directory of casinos worldwide that is arranged by
Site name: The American Gaming Association URL: www.americangaming.org Background information: The American Gaming Association (AGA) represents the commercial casino entertainment industry by
Understand how our view of “management” as a business function has evolved into its current definition.
Describe the contributions of early-twentieth-century management thinkers Frederick Taylor and Henri Fayol, and explain how their ideas influenced later management developments.
Describe the significance of the contributions E. M. Statler, Vernon and Gordon Stouffer, Howard Johnson, Harland Sanders, Ray Kroc, Kemmons Wilson, and Sam Barshop made to the development of
Describe how the customer, not the operator, ultimately defines a business.
How do management and supervision differ?
Describe Taylor’s principal contributions to management theory.
What were Statler’s main contributions to hospitality management? What were the Stouffers’ main contributions?
What are the forces that bind modern franchise organizations together?
According to Drucker, what should our business—the hospitality industry—be?
Site name: Search engines URL: Google—www.google.com Bing—www.bing.com Yahoo!—www.yahoo.com Background information: Many current management philosophers differentiate management skills from
Site name: Search engines URL: Google—www.google.com Bing—www.bing.com Yahoo!—www.yahoo.com Background information: There have been many leaders in the hospitality industry, such as Ray Kroc,
Site name: “The Art and Science of Leadership”URL: www.nwlink.com/~donclark/leader/leader.html Background information: This leadership guide is for supervisors, managers, lead employees, and
Provide an example illustrating the necessity of planning at all levels.
Explain why it is important that the supervisor/manager’s role involve both planning and acting on the plans of others.
Provide an example illustrating how the needs and wants of a guest/client drive the goal-setting and planning process.
Describe planning as a general management function (strategic planning), as an operation management function (tactical planning), and as work done by individuals for the organization and for
Understand how planning as a personal process can help shape your career.
Explain why policy development and long-range planning are important, and describe these tools related to these activities: return on investment and cost-benefit analysis.
Outline some of the reasons why you should study planning.
Define these terms: policies, plans, rules, methods, procedures, standards, budgets, strategies, tactics.
What are the five questions that might be asked when setting goals?
What does the term goal congruence mean? What is the importance of this concept?
Is planning part of your study habits? Explain.
Site name: Starwood Hotels & Resorts Worldwide, Inc.URL: www.starwood.com/corporate/company_info.html Background information: Starwood is one of the world’s largest hotel and leisure companies. The
Site name: Planning for Life URL: www.planningforlife.info Site name: Mind Tools URL: www.mindtools.com/page6.html Background: Many sites help people plan for the next stage of their lives. Some
Site name: Accor URL: www.accor.com/gb/groupe/accueil.asp Background information: With more than 150,000 associates in nearly 100 countries, Accor is the European leader and one of the world’s
Site name: Alliance for Nonprofit Management URL: www.allianceonline.org Background information: The Alliance for Nonprofit Management is the professional association of individuals and organizations
Name two sources of authority within the workplace, explain them, and state their limits.
List five common bases for dividing work into organizational units or departments, and name a specific segment of the hospitality industry likely to use each basis.
Describe line management and staff assistance functions, and explain the differences in authority that each exercises.
Explain the advantages and disadvantages of the following elements of organization theory and practice: the roles of committees, bureaucracy, and the one-boss theory.
Does an effective manager often use his or her legal basis for authority? Explain.
Describe how informal organizations in work groups operate.
What is the scalar principle?
Differentiate between span of control and span of managerial responsibility.
What are the five common bases for dividing work? Briefly describe each in regard to the hospitality industry.
What are some of the advantages and disadvantages of committees?
Outline Weber’s definition of bureaucracy.
What is meant by ad hocracy?
Site name: Hotel, restaurant and tourism online professional trade journals and organizations URL:
Site name: Free Management Library: Management Function of Organizing: Overview of Methods URL: www.managementhelp.org/orgnzing/orgnzing.htm Background information: The Free Management Library
Site name: Twitter URL: www.twitter.com Background Information: Twitter is a free social networking and micro-blogging service that enables its users to send and read messages known as tweets. Tweets
Understand the major issues pertaining to human resources management.
Explain why job descriptions are important, and describe how they are developed.
Name the major internal and external sources for identifying prospective employees, and list the advantages of each source.
Describe the selection and employment process and its major component activities of information gathering, induction, and orientation.
Appreciate the need for training, and the costs associated with it (and the costs resulting from failure to provide training).
Depict the importance and financial implications surrounding employee retention.
Outline the general procedure of staff planning, and identify and describe the major tools used in that process.
In some hospitality sectors, there is more demand than supply for line staff even though unemployment is high. How do you explain this?
What kinds of qualifications should be considered when recruiting an employee for the dish room? As a server? As a supervisor?
Describe some of the internal and external sources that employers use to find employees.
What does orientation to a job involve, and why is it important?
Why do some companies prefer to hire people with no experience?
Explain why management training is especially important before opening a new operation.
What considerations are necessary in completing a weekly staffing schedule?
What are the advantages of hiring part-time employees? The disadvantages?
Site name: Directory of hotel and restaurant homepages URLs: www.marriott.comwww.starwood.comwww.hillstone.com www.darden.com www.sodexo.com Background information: Web addresses for numerous hotel
Site name: Monster.com URL: www.monser.com Background information: Monster.com is one of the largest employment Web sites in the world, owned and operated by Monster Worldwide, Inc.Exercises: Search
Site name: Staffing for Optimum Performance URL: www.staffing.org Background information: Staffing.org provides corporate human resource professionals with recruiting metrics, benchmarks, best
Explain how control relates to other functions of hospitality management and provide an example of how control functions as a future-oriented process and as a basis for management action.
Identify and describe four common characteristics of an effective control system.
Identify the two principal financial accounting statements used to report results of business operations, and explain their managerial purpose.
What is a cybernetic loop? How is it used in connection with cash control?
Give some examples of information systems in the hospitality industry.
What are the four characteristics of a control system?
How is managerial accounting used in food and beverage costs?
Describe decision accounting.
Site name: Hilton Worldwide URL: www.hiltonworldwide.com Background information: Hilton Worldwide is one of the leading global hospitality companies with more than 3,400 hotels in 79 countries,
Site name: Brinker International URL: www.brinker.com Background information: Brinker International, Inc. is the parent company of a diverse portfolio of casual-dining restaurant concepts. Recognized
Site name: The Free Management Library: Management Function of Coordinating/Controlling: Overview of Basic Methods URL: www.managementhelp.org/cntrllng/cntrllng.htm Background information: The Free
Explain how the changing demographics of the North American population impact the demand for hospitality services, and give examples of demographics that affect both food service and lodging
Describe the current and expected future impact of baby boomers on the demand for hospitality services.
Identify and describe the key supply factors that are important to hospitality organizations.
Give examples of the opportunities and challenges inherent in the North American population’s increasing diversity.
Explain how changes in the female workforce and alterations in family structure affect consumer behavior and the markets for hospitality services.
How would you define the term demand? What critical changes in demand do you foresee in the future? Why?
Why are the baby boomers so important? What impact do you see them having on the hospitality industry in the next few years? In the longer-term future?
Besides the baby boomers, what other significant age groups were discussed in thechapter?

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