Management Accounting Review
Online ISSN : 2435-6956
SUPER HOTEL
― Unique Management System ―
Tsutomu YOSHIOKA
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Keywords: Management contracts, open recruitment of managers, decision-making authority, incentives, intercompany management control systems
JOURNAL FREE ACCESS

2024 Volume 4 Issue 1 Pages 15-23

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Abstract

SUPER HOTEL is a lodging-focused hotel company with 172 locations in Japan and abroad, and most of its guest rooms are single rooms. SUPER HOTEL's stores are operated under the company's own management system, rather than the well-known hotel industry management system of direct ownership, real estate lease, management contracts, and franchise contracts. This is a new type of management system.

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© 2024 The Japan Cost Accounting Association
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