Portale di Ateneo - En.Unibs.it

The course aims to examine the role of administration and control system as a support tool for effective management of the tourism enterprise. The analysis considers, first, the characteristics of tourism enterprises, the relevant variables related to governance and the implications in terms of performance and management control. Subsequently, we analyse the relevant dimensions to the effective implementation of control systems with reference to the hotels. In this regard, we consider the different conditions of complexity aimed at defining: the essential conditions of responsible coordinated approach of all organizational behaviors; the relevant variables to be monitored in relation to the methods to generate results and the integration between economic, social and environmental performance.
Finally, we introduce the student to the problems related to the measurement of the performance of the tourist destinations and the tourism enterprises that take part. In detail, the contents are:
1. The typical factors of tourist enterprises and the activities of governance.
2. The planning and control system in the tourism enterprise.
3. The management control in the hotels: the relevant dimensions of analysis, the critical success factors and significant variables of governance.
4. The organizational structure of control and responsibility structure.
5. The information system and performance measures.
6. The business plan: structure and contents.
7. The balance sheet and profit and loss of the hotel.
8. The revenue management (optimization of revenues) and profitability. The structure of the characteristic costs and management choices
9. The social and environmental measures.
10. The process of management control.
11. The implementation of the management control system.
12. From tourism enterprise to the tourist network: the management of the tourist destination and tourist products.
13. The measurement of the performance of the tourist network.
14. The cost analysis of the tourism product (which output of the tourist network).