Scandic Hotels AB driver två hotell i Umeå, Scandic Umeå Syd samt Scandic Plaza Umeå. Det förstnämnda är beläget på Teg ca 15 minuters promenad från centrum, medan det andra ligger mitt i centrum. Fram till för ungefär tre år sedan hette restaurangen på Scandic Plaza Umeå Viskningar & Rop, något som varit restaurangens namn sedan hotellet byggdes. Därefter valde de att byta namn till Brasseri Plaza. De tre efterföljande åren har Scandic Plaza Umeås Hotellrestaurang sett en nedåtgående trend på deras försäljning.

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.