CUSTOMER PERCEPTION OF REVENUE MANAGEMENT AS A MANAGEMENT ACCOUNTING APPLICATION IN ACCOMMODATION OPERATIONS

Abstract

The purpose of the study is to measure the effect of income management practices on customer perceptions of accommodation enterprises. For this purpose, various hotel customers operating in the province of Konya have been working with. The research covers the 3,4 and 5 star hotels in Konya. The survey method was used to measure the impact of income management practices on customers' perceptions. The survey includes general information, income management, and customer satisfaction scales that consist of ethics in pricing with inconsistencies in prices. Hotel revenue management perceptions are prepared with a 5-point Likert type scale; 5-Very satisfied, 4-Satisfied, 3-Undecided, 2-I am not satisfied, 1-I am not satisfied at all. The first part of customer satisfaction consists of five scenarios designed to measure the difference in pricing. These scenarios are prepared with 5-point Likert scale and 5-Very positive acceptance, 4-Positive acceptance, 3-Undecided, 2-Positive acceptance, 1-No positive acceptance options. The second part of customer satisfaction is to measure ethical perception in pricing and a 2-likert type scale is used. These scales are divided into 1-No, 2-Yes as options. As a result of the research, income management perceptions of the customers were found to be significantly different between "annual income" groups with no significant difference in terms of demographic information between "gender, age, education status, city / country" groups. It was found that there is no meaningful difference between customer satisfaction perceptions and "demographic information between gender, age, educational status, city / country" groups and there is a significant difference between "annual income" groups. There is a bi-directional, weak but positive and meaningful correlation between customer satisfaction perception and income management practices. Revenue management practices are driving customer perception.