Denna kandidatuppsats syftar till att undersöka hur hotellverksamheter praktiserar Revenue Management, genom att behandla interna och externa influenser..

Titel: Revenue Management Nyckeln till framgångsrik intäktsoptimering? Författare: Charlotte Karlsson & Maria Lantz Nivå: Examensarbete, Magisterprogrammet Service Management, Lunds Universitet, Campus Helsingborg Handledare: Mikael Bergmasth & Pavla Kruzela Problemformulering: Det har forskats mycket kring Revenue Management och ledarskap men kopplingen mellan dessa har utelämnats. Det är viktigt att ledaren kan skapa en förståelse för vad och varför de anställda utför sitt arbete. Därför kan brist på bra ledarskap leda till problem. Syfte: Vårt syfte med denna magisteruppsats är att undersöka hur hotell arbetar med intäktsoptimerade källor som Revenue Management.

Aim: Based on portfolio theory, which highlights diversification, and CSR, which describes the value of social and ethical responsibility of corporations, this study examines whether there is a difference in risk-adjusted performance between ethical and traditional mutual funds. Ethical funds are limited in their opportunities of diversification and should therefore be limited in their potential perfomance. On the other hand, a focus on social and ethical responsibility can be profitable.Method: The study uses a quantitative approach where we used 25 mutual fund in each category, ethical and conventional mutual funds. The mutual funds and their data has been obtained from www.morningstar.se and www.pensionmyndigheten.se. Historical performance between 2009-2013 were processed to obtain the Sharpe ratio and M2.

One of the most crucial entries in the financial statements is revenue. Despite the importanceof revenue a lot of mistakes are made concerning this entry because of the extensive room forjudgements. Especially in the construction companies where a lot of differences exist due tothe fact that different standards are used for similar business transactions.The research concerning IFRIC 15 and the new upcoming standard for revenue recognition isnot very extensive. Studies including both IFRIC 15 and the new standard are even morelimited. Therefore this study aims to compare the effects of IFRIC 15 and the new upcomingstandard for revenue recognition, Revenue from Contracts with Customers, in three Swedishconstruction companies.

Titel: Revenue Management Nyckeln till framgångsrik intäktsoptimering? Författare: Charlotte Karlsson & Maria Lantz Nivå: Examensarbete, Magisterprogrammet Service Management, Lunds Universitet, Campus Helsingborg Handledare: Mikael Bergmasth & Pavla Kruzela Problemformulering: Det har forskats mycket kring Revenue Management och ledarskap men kopplingen mellan dessa har utelämnats. Det är viktigt att ledaren kan skapa en förståelse för vad och varför de anställda utför sitt arbete. Därför kan brist på bra ledarskap leda till problem. Syfte: Vårt syfte med denna magisteruppsats är att undersöka hur hotell arbetar med intäktsoptimerade källor som Revenue Management.

Title: What´s the problem? - A study of revenue recognition in IT-consultant     companiesProblem: How do the chosen IT-consultant companies recognize their revenues? What difficulties do the interviewed companies experience in connection with the revenue recognition?Purpose: The purpose of this empirical study is to study how companies in the IT-consultant industry recognize revenues, and to investigate if the companies perceive any difficulties in connection with the revenue recognition. The aim of the study is to give useful advice and guidelines to companies in the IT-consultant business based on the extracted result. Method: The survey took place in Vasteras and started with a preliminary interview with a certified accountant, who had great knowledge of the subject revenue recognition. Then seven companies from the IT-consultant industry were selected, whereof two took part in semi constructed interviews.  Study of the other five companies? ways to recognize revenue was made through their annual reports.   Conclusion: One of the studied companies recognizes their revenues according to the rules in IAS 18, which is because it is listed on the stock exchange.

Hotellbranschen kännetecknas av att vara kapitalintensiv med höga fasta och förhållandevis låga rörliga kostnader. Ett osålt hotellrum medför konsekvenser på resultatet eftersom de inte går att lagra till senare försäljning. Revenue Management är ett verktyg på mikronivå som hjälper företag att ta fördel av och förutse alla möjligheter som flyter omkring på marknaden på ett taktiskt och strategiskt sätt. Revenue Management är, som vi kommit fram till under arbetes gång, ett ganska svårfångat begrepp. Arbetet med Revenue Management har blivit något på modet.

Syftet med uppsatsen är att undersöka om ledningens förståelse för Revenue Management (RM) påverkar kundens uppfattning om ett rättvist pris. De frågeställningar vi behandlar i uppsatsen är följande; Hur påverkar ledningens förståelse för RM frontpersonalens arbete med verktyget? Hur uppfattar frontpersonal att kunden reagerar på RM? Slutsatser: Teori och fallstudie visar att ledningens förståelse är en grundläggande faktor för att arbetet med RM skall ha möjlighet att vara förenligt med ett kundperspektiv. För att arbetet med RM ska uppfattas rättvist av kunden krävs att högsta ledningen inser vikten av utbildning inom RM för all personal samt att pris följer tjänstekvaliteten..

Background: The global capital markets have enlarged investment opportunities and thus also the sources of funds for companies which increasingly face global markets for their services and products. Huge capital movements show that investors are constantly searching ways to minimise risk and maximise returns. In the light of the substantial growth of assets in institutional funds, an important question for international finance is the degree to which institutional investors have diversified their portfolios internationally. Purpose: The purpose of this study is to examine the international diversification of portfolio investments of institutional investors in Japan, the US and the UK and deepen into international diversification in portfolios of Japanese institutional investors. Demarcations: Institutional investors can use their power directly in companies or indirectly through capital markets.

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 2012Since 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.

Uppsatsen behandlar mötet mellan styrsystemet revenue management, ett verktyg som syftar till att optimera ett företags intäkter, och de anställda som arbetar med det. Systemet handlar om att sälja rätt produkt till rätt kund vid det rätta tillfället till det rätta priset. Detta verktyg används idag av de flesta hotellkedjor och har numera blivit mer eller mindre standardiserat. Istället för att enbart beskriva systemets ekonomiska fördelar har vi valt att rikta in uppsatsen på hur de anställda som arbetar med verktyget påverkas. Genom vår analys har vi funnit ett antal begränsningar i mötet mellan revenue managementsystemet och de anställda.

Due to the well-developed rhetoric and the relative easiness to estimate costs, cost considerations are usually more in-depth than revenue considerations when discussing strategies impact on profitability. To avoid dysfunctional companies and poorly judged strategy decisions it is necessary to develop the rhetoric of revenue considerations.By collecting data from 230 respondents in a quantitative study of two grocery stores in Mora, the study aimed to assess the relationship between choice of generic strategy and self-reported buying behavior, considering differing decision-making processes of customers.The results of the study indicate that a differentiation strategy performs better than a low-cost strategy in terms of buyer frequency, number of goods and cost of purchase. However, due to a poor data collection method, the results are weak, and should therefore be questioned. The study indicates that reliability considerations for behavioral measures should be treated in the same respect as psychological measures, and therefore illuminates the need for new methods and measures to be developed..

Under de senaste sju åren har golfintresset i Sverige stadigt minskat. Denna studie tar upp möjligheten att genom en mer dynamisk prissättning återvinna golfintresset i Sverige och öka golfklubbars intäkter. För att åstadkomma detta utgår studien från att teorier om intäktsmaximering (revenue management), hämtade från besläktade branscher som flyg och hotell, även är applicerbara på golfbranschen. För att undersöka frågeställningen ?Hur kan en modell för ytterligare differentierad prissättning tas fram för den svenska golfmarknaden?? har en kvantitativ undersökning gjorts.

Laws, regulations and generally accepted accounting principles hold options on how companies should recognize revenue. Generally accepted accounting principles are determined by standard-setting bodies as the Accounting Standards Board and the Financial Supervisory Authority, which is influenced by international standard-setting bodies as the IASB. Service revenue is generally recognized when performance is completed, but there are variations in when a performance is considered complete. The different accounting options available create difficulties in comparing companies over time and between companies, which in turn creates difficulties to achieve a true and fair view. By clarifying what methods and principles in accounting for service income the unlisted companies in Sweden are using and why these differences exist, we have been able to study how the comparability and the true and fair view is affected by these differences.

Revenue is the largest post in the financial statements but is often least described. They are an important element when different companies are compared with each other. Revenue is often associated with assessment which Enron and Prosolvia is two examples of. Enron reported their incomes and assets while their costs and debts were not reported. Thus were a positive image maintained of the company when the financial position in reality were otherwise.