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Managers are constantly making decisions that affect profit. One of the decision‐making areas which is crucial to all managers concerns profit planning. Attempts to show how cost‐volume‐profit (CVP) analysis, aided by the computer spreadsheet, can be applied to the practical profit planning situation in the hospitality industry. Paradoxically, CVP analysis is one of the most widely referred to techniques in managerial accounting, but all too often it is not used to its full potential in the operating environment. Aims at encouraging greater use of the CVP approach to hospitality profit planning.

This article presents the results of a project undertaken to increase the effectiveness of decision makingat the property level in the Europe, Middle East, Africa division of an international hotel chain. The objective of the project was to provide the basis for a more informed approach to routine financialplanning and control decisions of property management teams with the aim of enhancing operational profitability. The techniques used to underpin the framework are evaluated in relation to their practical application in the decision‐making process and the rationale and method of implementation of the management development programme is explained.The framework was approved by the company’s management board for implementation throughout the division and feedback from property management and assessment of financial results suggest the approach has made a significant contribution to profit improvement.

To increase production of its ‘Euroclipper’ hedge trimmer Black & Decker turned to a flexible assembly system

This paper presents the development process, methodology and findings from the first stage of an ongoing collaborative research project undertaken to determine the performance indicators employed by hotel general managers. The main focus of the study is to gain a greater understanding of the decision‐making context in which general managers of national and international hotel chains use performance measures (with properties located in Europe). In particular, interest is directed at assessing the match between the “key indicators” used by general managers, their “interpretation” of the indicators and the use made of the indicators for “decision‐making”. By drawing upon theoretical concepts and empirical evidence in the literature, the content examines performance measurement in a hotel industry context and presents the analysis and evaluation of quantitative results.

Presents an evaluation of the theoretical context and practical application of different methods of hotel valuation, with particular emphasis on the methods related to the income‐generating capacity of a hotel. The findings reveal a wide range of variation and complexity between methods and that each method has benefits and limitations and requires adjustments and assumptions in different market conditions. However, it is concluded that the more sophisticated “income‐based” income capitalisation methods constitute the most effective basis for a framework on which to derive the open market value for a hotel as an ongoing business entity, but that one or more of the other main valuation approaches should be drawn on in order to effect the reconciliation of a hotel’s final value.

Presents an approach to hospitality operations management curriculum development in higher education programmes. The method proposed was developed in the context of the hospitality product and the management decision making involved in operations management. The determination of curriculum content is illustrated using the accounting contribution as an example.

In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This wealth of material poses problems for the researcher in management studies — and, of course, for the librarian: uncovering what has been written in any one area is not an easy task. This volume aims to help the librarian and the researcher overcome some of the immediate problems of identification of material. It is an annotated bibliography of management, drawing on the wide variety of literature produced by MCB University Press. Over the last four years, MCB University Press has produced an extensive range of books and serial publications covering most of the established and many of the developing areas of management. This volume, in conjunction with Volume I, provides a guide to all the material published so far.

Since the first Volume of this Bibliography there has been an explosion of literature in all the main areas of business. The researcher and librarian have to be able to uncover specific articles devoted to certain topics. This Bibliography is designed to help. Volume III, in addition to the annotated list of articles as the two previous volumes, contains further features to help the reader. Each entry within has been indexed according to the Fifth Edition of the SCIMP/SCAMP Thesaurus and thus provides a full subject index to facilitate rapid information retrieval. Each article has its own unique number and this is used in both the subject and author index. The first Volume of the Bibliography covered seven journals published by MCB University Press. This Volume now indexes 25 journals, indicating the greater depth, coverage and expansion of the subject areas concerned.

Goal 5 of the United Nations (UN) Sustainable Development Goals (SDGs) prioritises gender equality and empowerment of all women and girls. Key to achieving this is addressing violence against women (VAW; see SDG target 5.2) and, we believe, understanding the role of technology in both enacting and combating VAW. In this chapter, we outline how technology-facilitated VAW threatens women's use of technology and discuss policies and practices of support workers and practitioners that aid safe use of digital media. We consider features of technology-facilitated VAW advocacy which differ from traditional VAW advocacy, using examples from the Global North and South. Information communication technologies (ICTs) are used by VAW advocates in a range of ways; to provide information and education about domestic violence, safe use of technology and negotiating the legal and criminal justice systems; collect evidence about abuse; provide support; and pursue social change. As the capabilities and prevalence of ICT and devices increase and access costs decrease, these channels offer new and innovative opportunities capitalising on the spacelessness, cost-effectiveness and timelessness of media. Nonetheless, technological initiatives are not perfect or failsafe. Throughout the pages that follow, we acknowledge the limitations and challenges of technology-facilitated advocacy, which could hinder application of the SDG.

This issue is a selected bibliography covering the subject of leadership.