Die effiziente Nutzung beschränkter Kapazitäten (z.B. Flugzeugplätze, Hotelzimmer) erweist sich für Anbieter als kritischer Erfolgsfaktor. Zur Steuerung der Buchungsanfragen wird daher Revenue Management angewandt. Um langfristig profitable Kundenbeziehungen aufzubauen, sollten auch kundenwertbezogene Informationen (den langfristigen Wert des Kunden für den Anbieter repräsentierend) einbezogen werden. In der Folge sieht sich der Anbieter vielen Unsicherheiten gegenüber. Da die Berücksichtigung von Unsicherheiten die Effizienz der Steuerungsentscheidungen und damit die Erlöshöhe beeinflusst, widmet sich die Dissertation zunächst der Analyse und Systematisierung der unsicherheitsbasierten Problemfelder und nachfolgend der Erweiterung traditioneller Steuerungsmethoden, die in Simulationsstudien evaluiert werden. Die Intention des Beitrags ist es, das Forschungsvorhaben in seiner Zielstellung und Methodologie nachvollziehbar darzulegen.

Das kundenzentrierte Revenue Management als Verbindung der beiden Forschungsdomänen der Kapazitätssteuerung und des Kundenbeziehungsmanagements kann dazu beitragen, wertvolle Kunden auch vor dem Hintergrund begrenzter Kapazitätsressourcen an den Anbieter (wie Airlines, Hotels oder Fertigungsunternehmen) zu binden. Da hierbei gewisse Unsicherheiten auftreten, die in der Folge die Güte der Steuerungsentscheidungen beeinflussen und damit auch Erlösrelevanz besitzen, und diese bisher nur unzureichend beleuchtet wurden, ist eine umfassende Unsicherheitsanalyse vorangetrieben worden. Nach Darlegung des aufgrund der Heterogenität nötigen Begriffsverständnisses zur Unsicherheit sind die unsicheren Situationen im Anwendungskontext mit Hilfe eines konzeptionellen Bezugsrahmens einer detaillierten Charakterisierung und Bewertung unterzogen worden. Unterstützt durch die Erkenntnisse einer systematischen Literaturanalyse wurden dafür elf Problemfelder (mit insgesamt 36 Teilaspekten) herausgearbeitet. Die vorliegende Systematisierung kann Revenue Manager dabei unterstützen, das eigene Unternehmen in das Spannungsgefüge einzuordnen, anhand der anbieterspezifischen Merkmalsausprägungen der Dimensionen und Umfeldfaktoren einen Überblick über die vorherrschende Unsicherheitsproblematik zu gewinnen und zudem Rückschlüsse über den vorliegenden Grad des Unsicherheitsausmaßes vornehmen zu können.:1 Einführung 1.1 Motivation und Problemstellung 1.2 Forschungsdesign 2 Grundlagen kundenzentrierten Revenue Managements 3 Grundlagen der Unsicherheitsproblematik 3.1 Erste Annäherung zur Unsicherheitsproblematik 3.2 Beweggründe zur Unsicherheitsauseinandersetzung 3.3 Abgrenzung des Unsicherheitsbegriffs 3.4 Typologie der Unsicherheit 3.5 Arbeitsdefinition der Unsicherheit 3.6 Generelle Positionierungen 4 Konzeptioneller Bezugsrahmen zur Systematisierung 4.1 Forschungsinstrument 4.2 Literaturanalyse 4.2.1 Planung 4.2.2 Literatursuche 4.2.3 Beitragsanalyse 4.2.4 Synthese und Präsentation 4.3 Dimensionen 4.3.1 Aufgabenbezug 4.3.2 Problemart 4.3.3 Informationsbedarf 4.3.4 Informationsoperation 4.3.5 Unsicherheitsursachen 4.4 Detaillierung des Bezugsrahmens 5 Erfolgsgrößenbezogene Unsicherheiten 5.1 Zielgrößen zur Kundenbewertung 5.1.1 Sachdimension 5.1.2 Zeitdimension 5.1.3 Objektdimension 5.1.4 Kundensegmentbildung 5.2 Präferenzrelationen 5.2.1 Höhenpräferenz 5.2.2 Risikopräferenz 6 Revenue-Management-systembezogene Unsicherheiten 6.1 Kapazitätscharakteristik 6.1.1 Umfang der Kapazität 6.1.2 Flexibilität der Kapazitätsnutzung 6.2 Leistungscharakteristik 6.2.1 Reservierbarkeit des Angebots 6.2.2 Repetivität des Angebotszyklus 6.2.3 Erlöse der Angebote 6.2.4 Angebotsbeschreibung 6.3 Datenbasis 6.3.1 Selektion der Informationen 6.3.2 Anreicherung / Data-Matching 6.3.3 Umgang mit falschen und fehlenden Informationen 6.3.4 Diskretisierung 6.3.5 Aktualisierung der Informationen 6.4 Optimierung 6.4.1 Komplexität der Optimierung 6.4.2 Entwicklungsprozess von Optimierungsmodellen 6.5 Kundenklassifikation 7 Revenue-Management-umfeldbezogene Unsicherheiten 7.1 Modellierung des Kundenverhaltens 7.1.1 Ankunft der Anfragen 7.1.2 Abhängigkeit der Nachfrage 7.1.3 Gruppenbuchungen 7.1.4 Strategisches Kundenverhalten 7.2 Interaktionsprozess und Informationszugang 7.2.1 Entscheidungszeitpunkt 7.2.2 Verbindlichkeit 7.2.3 Kundenidentifikation und Kundenhistorie 7.3 Nachfrageprognose 7.3.1 Prognosegrundlage 7.3.2 Nachfrageschwankungen 7.3.3 Art der Prognosedurchführung 7.3.4 Prognosehorizont 7.4 Wirkung der Kapazitätssteuerungsmaßnahmen des Anbieters 7.4.1 Loyalitätswirkung der Steuerungsentscheidung 7.4.2 Reaktivität des Wettbewerbs 7.4.3 Nichtinanspruchnahme der Leistung durch Kunden 7.4.4 Folgen der Leistungsverwehrung (insbesondere im Rahmen der Überbuchung) 7.4.5 Katalysatorwirkung von Umfeldfaktoren 8 Aktualisierung Bezugsrahmen 9 Zusammenfassung, Diskussion und Ausblick Literaturverzeichnis Anhang

This master thesis attempts to contribute to the existing earnings management literature by examining whether tax avoidance incentives affect opportunistic accounting choices in distress conditions. To address this issue, it investigates 2668 companies in the quarters around breach of debt covenant spanning from 1996 to 2006. This allows to analyze two distress scenarios: first, whether the companies having the opportunity to minimize tax expenses and thus improve their financial stability, would deliberately switch from engaging in aggressive upwards real earnings management to tax considerations to mitigate the potential consequences of technical default; second, whether the companies facing increased lender's scrutiny after subsequent violation are compelled to switch by the creditor. The results indicate that tax considerations do not deter misreporting in the quarters around debt covenant violation. This thesis further provides evidence against the debt covenant hypothesis: the companies in the analyzed sample engaged in negative revenue manipulation in the quarters of new breach of debt covenant and in the quarters in which the firms remained in violation. In additional analysis, it was found that the above relationship is more prominent for the companies exhibiting poor financial performance.

In revenue management practice, the issue of perceived fairness is a serious concern, because revenue management applies different prices for basically the same service. The purpose of this study is to examine the effect of hotel revenue management pricing on customers’ perceptions of fairness. Specifically, this study explores whether framing revenue management pricing as discounts rather than surcharges would significantly enhance customers’ perceived fairness. In addition to framing, this study investigates whether customers’ perceived fairness is affected by the fencing condition customers are in. Furthermore, most importantly, this study proposes that such framing and fencing condition effects are moderated by a hotel’s reputation with a revenue management pricing practice. This study found that framing and fencing condition had a significant effect on customers’ fairness perception, respectively. In addition, this study found that reputation moderated the effect of framing on perceived fairness. When the hotel had a poor reputation, framing as a discount rather than framing as a surcharge considerably increased customers’ perceived fairness. When the hotel had a good reputation, however, there was no significant difference between priced framed as a discount and a surcharge. This study supports hotel managers to understand how customers perceive fairness in revenue management practices and also provides hotel managers with broad acceptance levels of the tested revenue management pricing mechanisms.

<p> In this thesis, we focus on the rationing polices for the hotel room inventory control problems. Our study begins with a brief overview of revenue management in hotel industry, emphasizing the importance of room inventory control in revenue management problems. Mathematical models for controlling the room inventory in the literature are then reviewed along with recently developed game theoretic applications in revenue management. In game theoretic context, we establish three types of models to solve the hotel room inventory control problem in three different situations: 1) two-player two-fare-class static single-period game with complete information; 2) two-player two-fare-class dynamic multiple-period game with complete information; and 3) two-player two-fare-class single-period game with incomplete information.</p> <p> In the first situation, we find the existence of unique Nash equilibrium and Stackelberg equilibrium in the non-cooperative case. We provide the exact forms for these equilibria and corresponding conditions. Next, under the dynamic game settings, we provide the sufficient conditions for the unique Nash equilibrium. In the last situation, we consider the static single-period games with incomplete information and discuss the optimal strategies for the uninformed case, secret information case, private information case and public information case. The unique Bayesian Nash equilibrium in each case is found. We then analyze the values of different types of information and study their relations in different situations. Under each game theoretic setting, we present the managerial implications of our solutions along with the numerical examples. The thesis is concluded by a discussion of how game theory can is useful in hotel industry, and its relationship to other topics in revenue management.</p> / Thesis / Doctor of Philosophy (PhD)

Структура магистерской диссертации включает в себя введение, три главы, заключение, список использованных источников и приложения. В первой главе рассмотрены теоретические основы, государственное регулирование систем управления доходностью предприятий гражданской авиации. Во второй главе проведен анализ текущего состояния систем управления доходностью, проведен анализ управления доходностью авиакомпании на уровне рейсов. В третьей главе разработан комплекс мероприятий по повышению доходности авиакомпании и дано их экономическое обоснование. / The structure of the master's thesis includes an introduction, three chapters, conclusion, list of references and appendices. The first chapter discusses the theoretical foundations, state regulation of civil aviation profitability management systems. The second chapter analyzes the current state of profitability management systems and analyzes the airline’s profitability management at the flight level. In the third chapter, a set of measures to increase the profitability of the airline is developed and their economic rationale is given.

Over the years, last-minute cancellations and no-shows have presented difficulties for the hospitality sector, negatively affecting hotel operations and revenue. The cancellation policies of hotels have changed significantly as a result. These rules have been modified to act as "price fences" as a result of revenue management strategies used in the hotel industry. This study aims to find out how various cancellation policies impact consumers' perceptions of risk and intent to reserve hotel rooms at various times. The study provides insight into the factors that affect consumer behavior and choices for hospitality goods and services by examining these elements. The results of the study offer some understanding into how hotels and other hospitality businesses can use cancellation policies to customize their marketing strategies to meet consumer needs and preferences while successfully managing revenue and profitability.

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Revenue management has been applied to the restaurant industry, but restaurant operators have been disinclined to apply various types of RM approaches, due to apprehension for customer's possible expressions of dissatisfaction. To relieve this reluctance, restaurant operators may need to understand how their customers perceive capacity limitations. While customers are more familiar with RM practices in traditional RM industries (e.g., airlines or hotels) with fixed capacities, perceptions of capacity limitations in restaurants (relatively flexible capacity) may influence customers' perceptions of RM practices. In addition, the price difference between high-demand periods and low-demand periods may have differential impacts on customers' perceptions of value of the restaurant's expected offering and the fairness of RM practices. Based on commodity theory and equity theory, this study hypothesizes that two main effects, perceived scarcity of space in a restaurant and price differences between high-demand and low-demand periods, influence perceived value of a restaurant's offering and fairness perceptions of a restaurant's RM practice. As hypothesized, the negative effects of price difference on fairness perceptions are supported by the results, but the effect on perceived value has support only from the results of structural equation modeling. Unexpectedly, the main effect of perceived scarcity of space does not influence either perceived value of a restaurant's expected offering or fairness perceptions for a restaurant's RM practice. Interesting results arose found from supplementary analyses and suggest future research directions. / Tourism and Sport