Nenad Stanić

Inside the Rating Scores: A Multilevel Analysis of the Factors Influencing Customer Satisfaction in the Hotel Industry:

In this study, we conducted a multilevel analysis of factors affecting customer satisfaction in the global hotel industry. The survey data collected from TripAdvisor.com included customer reviews relating to 13,410 hotels located in 80 major global urban tourism destinations. We examined multiple relevant factors at each of the following five levels of analysis: (a) service encounter, (b) visitor, (c) visitor’s nationality, (d) hotel, and (e) destination. The results show that hotel attributes and the personal characteristics of visitors most powerfully influence customer satisfaction. However, the purpose of the trip, the characteristics of the destination, and the visitor’s nationality are also found to play an important role in hotel evaluation. By integrating multiple levels of analysis into a single statistical model, multilevel modeling framework enables researchers and professionals to see the “big picture” of factors affecting customer satisfaction in the contemporary hotel industry.

US AMERICAN VERSUS GERMAN ACTIVITY-BASED COSTING. EFFECTS ON BUSINESS DECISIONS MANAGEMENT IN THE AUTOMOTIVE INDUSTRY

Abstract This paper seeks to describe the role that activity-oriented cost accounting systems, i.e. US American and German activity-based costing, play in the establishment of supply-chainnetworks in the modern automotive industry. These costaccounting systems are the subject of analysis for two reasons: they relatively successfully describe the causality principle between cost drivers and cost objects and represent two different approaches of cost calculation within the activity-oriented concept. Also, the paper attempts to show that the efficiency of these systems is contingent on the value chain activity to which the systems were applied. Although based on identical conceptual frameworks, these systems do not have the same cost allocation purposes in automotive industry.