Thesis (M.Arch.)--Massachusetts Institute of Technology, Dept. of Architecture, 1980. / MICROFICHE COPY AVAILABLE IN ARCHIVES AND ROTCH. / Bibliography: p. 87-88. / by Kimberly Ann Weller. / M.Arch.

There is a lack of attention and understanding of how smaller hotel businesses understand and engage with social responsibility. The lack of understanding has led to a situation where the knowledge of how hotel corporations operate regarding Corporate social responsibility unproblematically is applied across scales onto Small and medium sized hotels behaviour regarding social responsibility. This thesis examines this lack of understanding by analysing discourses related to social responsibility that can be found in online reviews written by former guests of SME hotels in Tällberg, Sweden. The results of the discourse analysis show that SME hotels mainly perform social responsibility through the performance of hospitality and by acting as cultural brokers allowing socialisation to happen. They suggest that the notion most SMEs have of hospitality links into social responsibility without them realising it. However, the unreflective conflation of knowledge across scales regarding social responsibility and the term Corporate social responsibility risk disrupting this performance, as it makes SME hotel owners and managers act counterproductively to this. Thus, this thesis suggests that the very use of the term CSR when talking about SMEs in the hotel sector is problematic. Furthermore, the findings also suggest that the creation and performance of social responsibility in hotel SMEs are mainly dialogic, unlike previously assumed, as it is created in the interaction between two persons.

<p>Dagens samhälle brukar betecknas som en upplevelseindustri där kundens drömmar, fantasier och upplevelser står i fokus. I flertalet turism- och resetidningar syns reportage där unika koncept ökat för att uppfylla den efterfrågan som råder på upplevelser. Idag krävs något utöver det vanliga för att utmärka sig på marknaden och de senaste tio åren har begreppet storytelling intagit folks medvetande och beskrivs som ett effektivt marknadsföringsverktyg, vilket handlar om att berätta en historia kring sin verksamhet. Då konkurrensen ständigt hårdnar är det viktigt att hitta en speciell inriktning som får folk att komma tillbaka samt prata om verksamheten. Storytelling är en differentieringsstrategi inom marknadsföring som fler och fler verksamheter anammar då de inser hur berättandets kraft kan skapa starka varumärken.</p><p>Syftet med denna studie är att beskriva och undersöka begreppet storytelling genom att se hur tre gotländska hotell väljer att arbeta med detta, samt undersöka vilka eventuella effekter storytelling har gett verksamheterna. En kvalitativ utgångspunkt har använts där undersökningen har skett genom semi-strukturerade intervjuer med tre hotell, en verksam storyteller samt marknadschefen på Gotlands turistförening. En omvärldsspaning har genomförts för att urskilja dagens användning av storytelling inom hotellbranschen samt övriga samhället.</p><p>Studien kopplar ihop storytellingbegreppet med teorier inom marknadsföring såsom differentiering, varumärkesuppbyggnad, word-of-mouth samt profil-, image- och identitetsskapande. Teorier valdes då storytelling är en differentieringsstrategi, där förhoppningen är att uppnå ett starkt varumärke genom att profil, image och identitet harmoniserar, och en vanlig effekt är word-of-mouth. I analysen ställs sedan teorier mot intervjuunderlag för att få svar på ställd problemfråga där bland annat förtroende och trygghet, storytellingens sanningsgrad och uppkomna effekter diskuteras.</p><p>Slutsatsen i denna uppsats visar att storytelling är en effektiv strategi som hotell kan använda när de vill stärka sitt varumärke. När profil, image och identitet harmoniserar i en verksamhet blir varumärket starkt. Positiva effekter som nämns av de responderande hotellen är den nyfikenhet som väcks i kundens medvetande, word-of-mouth samt kundtillströmning. Det är viktigt att berättelsen är trovärdig och sann, och att all hotellpersonal har samma kunskap om berättelserna samt delar samma värderingar. Dock kan sanningen till viss del modifieras för att få historien eller berättelsen mer intressant samt vinkla berättelsen så den blir målgruppsanpassad.</p> / <p>Today’s society is called the experience society where customers’ experiences and dreams are in focus. Companies are finding ways to differentiate themselves in the market and customers are demanding more than just good service. A new marketing strategy has emerged called storytelling. Storytelling is about telling a story about the organization to create an interest in, for example, the history of a hotel. It is important to find a way to get the guests to talk about your hotel and an effect of storytelling could be word-of-mouth.</p><p>The purpose of this study is to describe and analyze the word storytelling, how it is used in the hospitality industry as well as how it affects the hotels. The method used is qualitative and semi-structured interviews were conducted. The respondents chosen are three gotlandic hotels, a storyteller and the marketing manager at Gotland’s Tourist association.</p><p>The conclusion of the study, through the interviews combined with used theories, shows that storytelling is an effective strategy to use when hotels want to strengthen their brand. When profile, image and identity of a business are harmonized, the brand will be strong if the story is true. Positive aspects mentioned by the respondent hotels when using storytelling as a marketing tool was the curiosity it creates in the brand, word-of-mouth and customer flow. It is also important that the story is true and credible and that everyone working for the hotel has the knowledge of the story and shares the same values.</p>

This thesis analyses a specific type of energy usage system, “energy usage in hotels”, and how this system behaves. In order to evaluate the current state of energy use in hotels, an energy audit questionnaire was developed and conducted among 31,5% of hotels on the Adriatic coast. The energy audit was used as a tool to set a benchmark for energy consumption in hotels and to identify opportunities for increased energy efficiency measures in HVAC systems. The analysis has shown that the average energy consumption in hotels on the Adriatic coast is in the range of 159 to 180 kWh/m2 and 162 to 225 kWh/m2 for seasonal and non seasonal hotels respectively. In order to establish a relationship between different independent variables in the hotels (total floor area and number of rooms) and dependent variables, such as electricity and oil consumption, mathematical statistical methods, such as correlation and regression analysis, were implemented. The objective of this thesis was also to develop - from an energy, environmental and economical points of view - a methodology for the design and retrofit of HVAC systems in the hotels on the Adriatic coast. The methodology named HOTECO is based on a system thinking approach. With respect to the technological aspects, the first step was to analyse conventional HVAC system designs and to compare it with the three most promising alternative HVAC systems utilizing renewable energy sources for a typical hotel. Computer modelling in TRNSYS was used to assess energy consumption. TRNSYS software has been used for simulations for a number of years, is internationally recognized, and has been validated and verified. It was concluded that energy and environmental savings in hotels on the Adriatic coast could be achieved using readily available technologies. The HOTECO methodology also demonstrated a framework that supports decision making iv regarding system selection and operational strategies to limit environmental impact from HVAC systems in hotels. Four scenarios for energy consumption in hotels on the Adriatic coast with regards to current state of energy systems and improved retrofit solutions utilizing renewable energy source were given. / QC 20100929

Underwater has always been attractive and curiosity for human beings. Exploring, employing and being part of underwater has been a challenge for them at all times. The first underwater structures were products of engineering studies and have been used for fields of scientific researches and observations, military purposes and obtaining energy for centuries. However, underwater is a new medium for human for accommodation and entertainment purposes / and correspondingly new subject which is worth to study for architects. Designing underwater structures became a race between architects and engineers during last years. Accordingly, underwater hotel and restaurant projects were realized. Currently, underwater structures can uttered as a fantasy and a new understanding for architecture, however in the future underwater may be suggested as a new accommodation area. The thesis aims to point out the design considerations of underwater structures from not merely engineering, but also architectural aspects. Designing underwater has its own principles and characteristics and these should be asserted under the light of the study on former structures. On the other hand, basic criteria and purposes of architectural aspects for underwater structures should be defined to meet requirements of human. To achieve that, parameters will be pointed out and interpreted according to the conditions and limitations of the environment in order to set the fundamentals for architectural approaches to underwater design. A comparative study on contemporary examples will be made to evaluate these parameters and comments will be made under the light of the evaluation.

Magistro darbe yra nagrinėjama turizmo paslaugų vartotojų elgsenos ypatumai, o taipogi viešbučių paslaugų vartotojų elgseną įtakojantys veiksniai. Darbui atlikti buvo remiamasi įvairios mokslinės literatūros šiuos konkrečiu, nagrinėjamu klausimu analize, bei atlikto Šiaulių miesto viešbučių, turizmo paslaugų vartotojų elgsenos tyrimo duomenimis. Pirmoje darbo dalyje apibūdinama vartotojų elgsena, konkrečioje, turizmo paslaugų sferoje, bei šios elgsenos ypatumai. Turizmo paslaugų vartotojų elgsena, kaip ir bet kuri kita vartotojų elgsenos mokslo sritis apima protinius sprendimus bei fizinius veiksmus, kylančius iš šių sprendimų. Vartotojo elgsenos svarbiausia ašis – vartotojas, kuris kaip asmenybė yra sudėtingas subjektas, o jo elgesį nelengva prognozuoti. Antroje darbo dalyje yra pateikiama Šiaulių miesto viešbučių turizmo paslaugų vartotojų tyrimo apibendrinimai bei išskiriamos pagrindinės tendencijos apsprendžiančios Šiaulių miesto viešbučių paslaugų vartotojų elgsenos ypatumus. Šis turizmo paslaugų vartotoj����� elgsenos tyrimas buvo atliekamas siekiant išsiaiškinti, kaip Šiaulių miesto viešbučių klientai vertina šių viešbučių teikiamas apgyvendinimo bei kitas papildomas paslaugas. Buvo siekiama ištirti, ar vartotojus tenkina Šiaulių miesto viešbučiuose teikiamų paslaugų įvairovė bei kokybė. Taipogi buvo siekiama ištirti, kas labiausiai įtakojo vartotojų apsisprendimą, pasirenkant vieną ar kitą viešbutį Šiaulių mieste. Teorinės ir praktinės empirinių duomenų analizės... [toliau žr. visą tekstą] / In this master‘s final work there is fulfilled evaluation research of customers behaviour choosing one of Šiauliai city hotels. This investigation was exploring in the Šiauliai city hotels and it was having a purpose – to find out about clients characteristics of hotels services in Šiauliai and to emphasize the main consistent of Services of the hotels in Šiauliai. The project consists of: summary, 2 chapters, one of them is about theoretical aspects of customers’ behavior and other one is about research of customers’ behavior choosing one of Šiauliai city hotels. There were 200 different age respondents, the clients of Šiauliai city hotels. Concurrence in the market of services provided by hotels in Šiauliai city was established in this master’s final work. Conception and structure of concurrence is presented and peculiarities of competitive environment are revealed in this work. Conclusions and recommendations are proposed in the final part of master’s final work.

Having been founded on the basis of trade through its port, Durban has progressively evolved and grown. However, as a result of the dependence on the port, a physical and intangible disconnection has developed between the city fabric and *water’s edge. This has manifested itself in the road and rail connection along the Margaret Mncadi Avenue (formerly the Victoria Embankment) creating a barrier between the city and its edge. As a result of this lack of integration, another issue has arisen: ‘lost space’. This space is undesirable and not conducive to a good city image for the central business district. It becomes apparent that with these factors, there is due cause for an investigation for revitalisation and as Richard Marshall suggests in ‘Waterfronts in Post Industrial Cities’, that using the highly visible urban environment of the waterfront as a tool for revitalisation of the area (Waterfront’s in Post Industrial Cities: 2001, 2) and, in the long term - the revitalisation of the city. Studies of Sydney’s Darling Harbour, Baltimore’s Inner Harbour and Seattle’s waterfront provide insight as to how these interventions uplifted and revitalised these respective cities. Key outcomes of these precedent studies include the mixed-use nature at the waterfront, connections to the city fabric, promenade, open space and a pavilion-like architecture. Most integral to the findings are the inclusion of all dynamics of people who inhabit the surrounding areas utilising the waterfront, making it both an attractive urban locality and a safe urban environment. The inclusion of the cross-section of city dwellers amounts in the mixed-use nature of the waterfront. It is therefore apparent that on the micro scale, the urban intervention should be of a mixed-use nature, further to which, the dire need for hotels in the region of the waterfront, as well as Durban as a whole, point to an intervention by virtue of a mixed-use hotel. From the investigation into the case studies, the design parameters further outline where the intervention needs to address the street edge and public realm, creating a precedent for waterfront design with the intention of the urban design linking the city and water’s edge. The end consequence of such design parameters would be to make the waterfront physically accessible for the purposes of leisure, recreation and commerce for tourists and Durbanites alike. *water’s edge specifically refers to the edge along Margaret Mncadi avenue strecthing between Wilson’s Wharf and the Bat centre, including the Yacht Basin. / Thesis (M.Arch.)-University of KwaZulu-Natal, Durban, 2011.

Background: The hospitality industry, especially the hotel business, is a relatively new, and rapidly growing industry in Lithuania. The last two decades resulted in a significant expansion of the local hotel market, as well as of operations of international hotel chains. Thus, competition among actors in the industry, along with the companies’ need to differentiate their offerings from those of competitors, has risen. Branding strategies are increasingly used by companies for achieving better positioning on the market, as well as for gaining a competitive advantage and customers’ loyalty. Knowing that global brands play an important role for firms’ visibility on the market, it is important to recognize, and understand the factors influencing marketing management- and branding-related activities. To accomplish this, an in-depth understanding behind the structure and branding strategies of international hotel chains should be developed. Purpose: The purpose of this thesis is to understand the rationale behind the structure, and operations of international hotel operators in Lithuania, with a focus on the hotels’ branding strategies. Furthermore, the thesis aims to investigate how companies use their brand identity to position themselves in the market. Methodology: This thesis relies on a qualitative research, with a main focus on discovery, and aim to expand current knowledge in the field of hospitality management and branding within the Lithuanian hotel industry. The study consists of an in-depth case study of three international hotel chains operating in Lithuania. The empirical data was gathered from semi-structured, and e-mail interviews with the chosen hotels’ representatives, as well as from secondary data such as annual reports and official websites.   Conclusion: Three key findings are presented in this thesis. First of all, the authors identify business travelers as the main target group of the selected international hotel operators in Vilnius. Secondly, the examined hotel operators are recognized to standardize their structure and operations, but at the same time to customize their marketing strategies to the local market. Finally, the findings indicate that some hotels completely incorporate the brand identity of the chain, which they belong to, while others develop their own brand identity, relying only partly on the identity of the chain. Contributions: This thesis positively contributes to the academic community, as it expands the theoretical knowledge about the Lithuanian hotels industry, with a main focus on the branding- and marketing activities of international hotel chains. The findings provide a practical insight on how companies are positioned in the market in relation to their competitors. Moreover, with an extensive choice of accommodation available in the market, the comparison of hotels is beneficial in helping customers choosing the best alternative according to their needs.

Dagens samhälle brukar betecknas som en upplevelseindustri där kundens drömmar, fantasier och upplevelser står i fokus. I flertalet turism- och resetidningar syns reportage där unika koncept ökat för att uppfylla den efterfrågan som råder på upplevelser. Idag krävs något utöver det vanliga för att utmärka sig på marknaden och de senaste tio åren har begreppet storytelling intagit folks medvetande och beskrivs som ett effektivt marknadsföringsverktyg, vilket handlar om att berätta en historia kring sin verksamhet. Då konkurrensen ständigt hårdnar är det viktigt att hitta en speciell inriktning som får folk att komma tillbaka samt prata om verksamheten. Storytelling är en differentieringsstrategi inom marknadsföring som fler och fler verksamheter anammar då de inser hur berättandets kraft kan skapa starka varumärken. Syftet med denna studie är att beskriva och undersöka begreppet storytelling genom att se hur tre gotländska hotell väljer att arbeta med detta, samt undersöka vilka eventuella effekter storytelling har gett verksamheterna. En kvalitativ utgångspunkt har använts där undersökningen har skett genom semi-strukturerade intervjuer med tre hotell, en verksam storyteller samt marknadschefen på Gotlands turistförening. En omvärldsspaning har genomförts för att urskilja dagens användning av storytelling inom hotellbranschen samt övriga samhället. Studien kopplar ihop storytellingbegreppet med teorier inom marknadsföring såsom differentiering, varumärkesuppbyggnad, word-of-mouth samt profil-, image- och identitetsskapande. Teorier valdes då storytelling är en differentieringsstrategi, där förhoppningen är att uppnå ett starkt varumärke genom att profil, image och identitet harmoniserar, och en vanlig effekt är word-of-mouth. I analysen ställs sedan teorier mot intervjuunderlag för att få svar på ställd problemfråga där bland annat förtroende och trygghet, storytellingens sanningsgrad och uppkomna effekter diskuteras. Slutsatsen i denna uppsats visar att storytelling är en effektiv strategi som hotell kan använda när de vill stärka sitt varumärke. När profil, image och identitet harmoniserar i en verksamhet blir varumärket starkt. Positiva effekter som nämns av de responderande hotellen är den nyfikenhet som väcks i kundens medvetande, word-of-mouth samt kundtillströmning. Det är viktigt att berättelsen är trovärdig och sann, och att all hotellpersonal har samma kunskap om berättelserna samt delar samma värderingar. Dock kan sanningen till viss del modifieras för att få historien eller berättelsen mer intressant samt vinkla berättelsen så den blir målgruppsanpassad. / Today’s society is called the experience society where customers’ experiences and dreams are in focus. Companies are finding ways to differentiate themselves in the market and customers are demanding more than just good service. A new marketing strategy has emerged called storytelling. Storytelling is about telling a story about the organization to create an interest in, for example, the history of a hotel. It is important to find a way to get the guests to talk about your hotel and an effect of storytelling could be word-of-mouth. The purpose of this study is to describe and analyze the word storytelling, how it is used in the hospitality industry as well as how it affects the hotels. The method used is qualitative and semi-structured interviews were conducted. The respondents chosen are three gotlandic hotels, a storyteller and the marketing manager at Gotland’s Tourist association. The conclusion of the study, through the interviews combined with used theories, shows that storytelling is an effective strategy to use when hotels want to strengthen their brand. When profile, image and identity of a business are harmonized, the brand will be strong if the story is true. Positive aspects mentioned by the respondent hotels when using storytelling as a marketing tool was the curiosity it creates in the brand, word-of-mouth and customer flow. It is also important that the story is true and credible and that everyone working for the hotel has the knowledge of the story and shares the same values.

Αναμφισβήτητα, τις τελευταίες δεκαετίες έχουν λάβει χώρα σημαντικές αλλαγές στο επιχειρησιακό περιβάλλον σε παγκόσμια κλίμακα, οι οποίες έχουν μεταβάλλει ριζικά τη δομή του. Παραδείγματα τέτοιων αλλαγών αποτελούν η εισαγωγή ευέλικτων συστημάτων παραγωγής, η εντατικοποίηση και η αυτοματοποίηση των παραγωγικών διαδικασιών, η αύξηση των γενικών εξόδων τόσο ως ποσό όσο και ως ποσοστό επί του συνολικού κόστους των προϊόντων, η μείωση του κόστους άμεσης εργασίας (κυρίως στη βιομηχανία ) ως ποσοστό του κόστους παραγωγής, η αύξηση της ποικιλίας προϊόντων που παράγονται σε μικρές ποσότητες και με διαφορετικές προδιαγραφές, η αύξηση του ρυθμού εισαγωγής νέων προϊόντων στην αγορά τα οποία έχουν μικρό κύκλο ζωής, η υιοθέτηση πελατοκεντρικού προσανατολισμού κ.α. Οι παραπάνω αλλαγές σε συνδυασμό με την αύξηση της έντασης του ανταγωνισμού και της συνεπακόλουθης μείωσης των περιθωρίων κέρδους, έχουν ανάγει σε πηγή ανταγωνιστικού πλεονεκτήματος την αποτελεσματική παρακολούθηση και, κυρίως, διοίκηση τους κόστους των ξενοδοχειακών επιχειρήσεων. Για τη λήψη ορθών επιχειρηματικών αποφάσεων απαιτείται ορθή πληροφόρηση, η οποία, σε μεγάλο βαθμό, στηρίζεται στα αριθμητικά μεγέθη που παράγει η κοστολογική οργάνωση των ξενοδοχειακών επιχειρήσεων. Εξάλλου, ο σωστός προγραμματισμός και η άσκηση της οικονομικής πολιτικής από το Κράτος απαιτεί επίσης σωστή και αντικειμενική πληροφόρηση, που στηρίζεται τα μέγιστα στα μεγέθη του κόστους. Η Κοστολόγηση είναι, δηλαδή, η διαδικασία που αριθμοποιεί τη ζωή των οικονομικών μονάδων, συγκεντρώνει, αναλύει, επεξεργάζεται, συσχετίζει τα αριθμητικά μεγέθη τα οποία συνοψίζει και παρουσιάζει καταλλήλως ώστε να είναι αξιοποιήσιμα από τους λήπτες των επιχειρηματικών αποφάσεων. Για να είναι όμως τα μεγέθη του κόστους αξιοποιήσιμα θα πρέπει, εκτός των άλλων, να τυγχάνουν μιας τέτοιας επεξεργασίας, κατάταξης και συσχετισμών ώστε να διασφαλίζεται η μέσω αυτών και δι’ αυτών κατάρτιση ορθών οικονομικών εκθέσεων και γενικά η άσκηση ελέγχου για την ορθότητα κάθε επιχειρηματικής απόφασης. Η σημαντικότητα του εργαλείου της κοστολόγησης για την παροχή αξιόπιστων πληροφοριών στη διοίκηση της ξενοδοχειακής επιχείρησης, για τη λήψη αποφάσεων αποτέλεσε έναυσμα για τη διενέργεια της παρούσας μελέτης η οποία αναφέρεται σε ένα από τα πλέον σύγχρονα πεδία έρευνας και ανάπτυξης της Λογιστικής Επιστήμης που συνδέεται με τη χρησιμοποίηση επιστημονικών μεθόδων, αρχών και κανόνων, στη Διοίκηση των επιχειρήσεων και ιδιαίτερα των ξενοδοχειακών. Όπως είναι γνωστό, η διοίκηση των επιχειρήσεων, πραγματοποιείται μέσω των λαμβανόμενων καθημερινά επιχειρηματικών αποφάσεων από τους υπεύθυνους φορείς εξουσίας – αρμοδιότητας και ευθύνης – που βρίσκονται σε όλα τα επίπεδα της Διοικητικής πυραμίδας. Αναλυτικότερα, οι επιμέρους στόχοι της παρούσας μελέτης είναι οι ακόλουθοι: Μέσα από την ανάλυση και την εμπειρική έρευνα των ξενοδοχείων να προκύψει μια πολιτική λογιστικής και κοστολογικής οργάνωσης αυτών, επισήμανση της σημασίας και του μεγέθους της τουριστικής ανάπτυξης της Ελλάδας, αναφορά στον εγχώριο και διεθνή ανταγωνισμό, παρουσίαση της κοστολογικής οργάνωσης των ξενοδοχείων και ανάλυση των κοστολογικών συστημάτων που χρησιμοποιούνται από αυτά, λαμβάνοντας υπόψη τις ιδιαιτερότητες του κλάδου των ξενοδοχειακών επιχειρήσεων που έχουν αντίκτυπο στην κοστολόγηση (τιμολόγηση, εποχικότητα, κόστος αδράνειας- υπολειτουργίας, value added, non value added δαπάνες, κ.λπ.). Η παρούσα διπλωματική μελέτη αποτελείται από οκτώ (8) κεφάλαια στα οποία πραγματεύονται τα ακόλουθα : Στο Κεφάλαιο 1 αναλύεται η δομή του ξενοδοχειακού συστήματος, στο Κεφάλαιο 2 αναλύεται η δομή του Τουριστικού συστήματος, στο Κεφάλαιο 3 αξιολογείται και παρουσιάζεται η οργάνωση του κόστους ως μεταβλητής που στηρίζει απαραιτήτως κάθε επιχειρηματική απόφαση, στο Κεφάλαιο 4 παρουσιάζεται η κοστολογική οργάνωση των ξενοδοχειακών επιχειρήσεων, στο Κεφάλαιο 5 αναλύεται ένα από τα σημαντικότερα είδη Κοστολόγησης, η Κοστολόγηση ανά δραστηριότητα, στο Κεφάλαιο 6 παρουσιάζονται στατιστικά στοιχεία για την χρηματοοικονομική ανάλυση του κλάδου των ξενοδοχειακών μονάδων, στο Κεφάλαιο 7 παρουσιάζεται η κοστολογική ανάλυση του κλάδου και στο Κεφάλαιο 8 παρουσιάζονται τα βασικά συμπεράσματα της μελέτης καθώς και προτάσεις βελτίωσης της εφαρμογής της κοστολόγησης στην εποχή μας. / Undeniably, the last decades have taken place important changes in the operational environment in world scale, that have alter radically his structure. Examples of such changes constitute the import of flexible systems of production, the intensifying and the automation of productive processes, the increase of general expenses so much as sum what as percentage on the total cost of products, the reduction of cost of direct work (mainly in the industry) as percentage of cost of production, the increase of variety of products that is produced in small quantities and with different specifications, the increase of rhythm of import of new products in the market which have small circle of life, the adoption of orientation to the customers, etc. The above changes in combination with the increase of intensity of competition and subsequent reduction of margins of profit, have reduced in source of competitive advantage the effective follow-up and, mainly, their administration of cost of hotel enterprises. For the decision-making equitable enterprising is required equitable information, which, to a great degree, is supported in the numerical sizes that produces the cost estimating organization of hotel enterprises. Moreover, the correct planning and the exercise of economic policy from the State require also correct and objective information that supports biggest in sizes of cost. The cost accounting is, that is to say, the process that puts in a line the life of economic units, assembles, analyzes, processes, connects the numerical sizes which it summarizes and presents suitably so that they are exploitable from the recipients of enterprising decisions. In order to be the sizes of cost exploitable it will be supposed, except the other, that they enjoy a such treatment, classification and correlations so that is ensured via these and of these training of equitable economic reports and in general the exercise of control on the correctness of each enterprising decision. The importance of tool of cost accounting for the benefit of reliable information in the administration of hotel enterprise, for the decision-making constituted spark for the realization of present study which is reported in one of the most modern fields of research and growth of Accountant Science that is connected with the utilization of scientific methods, values and rules, in the Administration of enterprises and particularly of hotels. As it is known, the administration of enterprises, it is realized via the received daily enterprising decisions by the responsible institutions of power- competence and responsibility - that they are found in all levels of Administrative pyramid. More analytically, the individual objectives of present study are the followings: Through the analysis and the empiric research of hotels result a policy accountant and cost estimating organization of these, pointing out of importance and size of tourist growth of Greece, report in the domestic and international competition, presentation of cost estimating organization of hotels and analysis of cost estimating systems that is used by them, taking into consideration his particularities of branch of hotel enterprises that have impact in the cost accounting (pricing, cost of inactivity, value added, non value added expenses, etc.). The present diplomatic study is constituted from eight (8) capitals in which deal with following: In Capital 1 it is analyzed the structure of hotel system, in Capital 2 it is analyzed the structure of Tourist system, in Capital 3 it is evaluated and presents itself the organization of cost as variable that supports essentially each enterprising decision, in Capital 4 it is presented the cost estimating organization of hotel enterprises, in Capital 5 it is analyzed one of the most important types of Cost accounting, the Cost accounting per activity, in Capital 6 they are presented statistical elements for the financing analysis of branch of hotel units, in Capital 7 it is presented the cost estimating analysis of branch and in Capital 8 they are presented the basic conclusions of study as well as proposals of improvement of application of cost accounting in our period of time.