期刊:Cornell Hotel and Restaurant Administration Quarterly [SAGE] 日期:1991-02-01卷期号:31 (4): 60-65被引量:10
标识
DOI:10.1177/001088049103100418
摘要
Variance analysis gives managers a sharper focus for identifying the financial consequences of strategic decisions. Here's how one hotel used variance analysis to evaluate the results of its expansion and pricing strategies