Variables | Numbers | Percentage |
Different management control tools used by hotels in Bukavu | ||
Budget | 12 | 28% |
Management accounting | 23 | 55% |
Dashboard | 7 | 17% |
The balanced score card or the EVA | 0 | 0% |
Is there a link between strategic plans and the tools used by hotels? | ||
Yes | 20 | 48% |
No | 22 | 52% |
Instruments for assessing results in hotels in Bukavu | ||
Year-end balance sheet | 6 | 14.28 % |
The income statement and the budget plan | 21 | 50 % |
The operational plan and year-end financial statements | 10 | 24% |
Differences between achievements and initial objectives | 4 | 9.52% |
Year-end turnover | 0 | 0% |
All these instruments | 1 | 1.42% |
Tools for managing objectives by hotels | ||
1): Its initial capital | ||
2): Annual turnover | ||
3): We simply compare the turnover figures of the different financial years | ||
Importance of designing management control tools before each exercise | ||
Yes | 42 | 100% |
No | 0 | 0% |