Abstract

CASTELLO TALIANI, EMMA. REVENUE MANAGEMENT IMPACT IN THE MANAGEMENT CONTROL SYSTEMS. Rev.fac.cienc.econ. [online]. 2016, vol.24, n.1, pp.85-101. ISSN 0121-6805.  https://doi.org/10.18359/rfce.1623.

The Revenue Management (RM) purpose is to foresee the demand for products or services as accurately as possible, in order to establish and adapt the price decision and product availability in different sales channels, and maximize profitability. The RM tries to maximize the income that a company can reach with a product manufacturing fixed capacity or providing a service; Thus, the objective is to try to allocate capacity to customers that bring more value to the company, giving them adequate capacity. In this framework it is often referred constantly to the need to produce a result, or achieve profitability, however only variable costs are considered, and to a lesser extent fixed costs, leading us to raise the question what impact does the cost calculation method have in the processes of revenue management? This is the question that forms the purpose of this article, to identify the interrelationships between accounting management and RM, since both perspectives are complementary in achieving a common goal, such as seeking greater efficiency and economic effectiveness in developed operations by any company.

Keywords : Management accounting; Revenue management; Costs.

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