Intäktsfördelning och ansvarsenhet : En studie av hotellrestauranger

Sammanfattning: Writers: Johan Lundqvist Eriksson and Elin SandbergSupervisor: Stig AnderssonEnglish title: Allocation of revenue in the hospitality industryKeywords: Revenue allocation, cost allocation, profit center, Du Pont model, taxes and manipulation of data.Date: January 2012 Since the taxes for food and lodging has been different in Sweden for many years, the hospitality industry has come up with a way to save money on tax paying. When private customers stay for a weekend where the meals are included, the business is placing more than the relevant revenue on the lodging part, which has the lower tax. Because of this the results has improved and tax money has been saved. Now when the Swedish government has decided to lower the tax on food to the same level as the lodging, the chances for correct revenue allocation arises. When we approached the hospitality industry with our problem area a big interest was showed from the head chefs. They now see a chance to get more income on the meals and through this be able to show better results towards the owners.Two hotel managers at two different hotels and their head chefs were chosen for interviews. The interviews had semi structures questions and gave the informants freedom to speak freely.The results from the interviews showed that now when the restaurant tax will be lowered there will be a change in revenue allocation. This will for at least one of the hotels probably lead to a change from cost center to profit center. During the interviews it was clear that a better result for the hotel restaurants would lead to a higher level of motivation for the staff.