Эффект взаимодействия от удовлетворенности пользователя информационными системами учета (ИСУ) с применением метода расчета себестоимости по видам деятельности (ABC) в гостиничных предприятиях г. Москвы

Андреев К.А.
Impact of interaction of user satisfaction with accounting information system (AIS) with application of Activity Based Costing in hotel enterprises of Moscow - View in English

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Аннотация:
Взаимодействие информационных технологий и систем управленческого учета является актуальной темой исследований в научной среде. Данная статья нацелена на изучение результата взаимодействия информационных систем учета (ИСУ) с точки зрения удовлетворенности пользователей и метода калькулирования затрат по видам деятельности в гостиничном предприятии. Результаты, полученные методом иерархического регрессионного анализа, показывают, что в случае, когда в отеле применен метод ABC вместе с моделью удовлетворенности использования ИСУ, финансовые показатели гостиницы улучшаются. И наоборот, при использовании данных моделей отдельно друг от друга, их влияние на финансовые показатели становится незначительным. Данное исследование направлено на разработку новой модели, сочетающей в себе теорию удовлетворенности пользователя ИС (ИС модель успеха) и современные техники управленческого учета. Более того, оно выделяет удовлетворенность пользователя ИС, как средство для использования метода ABC.

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Андреев К.А. Эффект взаимодействия от удовлетворенности пользователя информационными системами учета (ИСУ) с применением метода расчета себестоимости по видам деятельности (ABC) в гостиничных предприятиях г. Москвы // Российское предпринимательство. – 2017. – Том 18. – № 22. – С. 3669-3688. – doi: 10.18334/rp.18.22.38444

Andreev, K.A. (2017) Impact of interaction of user satisfaction with accounting information system (AIS) with application of Activity Based Costing in hotel enterprises of Moscow. Rossiyskoe predprinimatelstvo, 18(22), 3669-3688. doi: 10.18334/rp.18.22.38444 (in Russian)

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