Assignment Accounting for Decision Making

Running head: ACCOUNTING FOR DECISION-MAKING
Accounting for Decision-Making
Name of the Student:
Name of the University:
Author’s Note:
Course ID:

1ACCOUNTING FOR DECISION-MAKING
Table of Contents
Part a:...............................................................................................................................................2
Answer 1:.........................................................................................................................................2
Answer 2:.........................................................................................................................................2
Part b:...............................................................................................................................................3
Answer 1:.........................................................................................................................................3
Answer 2:.........................................................................................................................................3
Part c:...............................................................................................................................................4
Answer a:.........................................................................................................................................4
Answer b:.........................................................................................................................................5
Answer c:.........................................................................................................................................5
Answer d:.........................................................................................................................................5
Answer a:.........................................................................................................................................6
References and Bibliographies:.......................................................................................................7

2ACCOUNTING FOR DECISION-MAKING
Part a:
Answer 1:
Particulars December January February
Occupancy rate of rooms 90% 95% 85%
No. of rooms 20 20 20
Room rate (Average) $ 180 $ 198 $ 198
Revenue of room (Budget) $ 3,240 $ 3,762 $ 3,366
Answer 2:
The overall evaluation of the case study mainly indicates that the demand for the services
of the company mainly declined from December to January. This was mainly due to the overall
increment in one rate that is depictured by Dorquay Hotel. Therefore, different factors directly
affect the occupancy rate of the organisation, which are tourism seasons, new adopted
subsystem, implementation of new rules, new client oriented programs, hotel booking rate or
price and brand image of the hotel. These identified factors could directly have a directly impact
on the overall occupancy rate of Dorquay Hotel. The overall decline in occupancy rate has
mainly fallen by 10% in January, as compared to the December occupancy rate. This mainly
indicates that the rising room rates have directly affected occupancy rate of Dorquay Hotel
(Hung, Shang & Wang, 2015).