This study presents the results of a survey in the leading hotel
enterprises of the Greek hospitality sector. The results of this survey are
in line with the existing literature in hotels accounting regarding the high
level of fixed costs. Indeed, for the majority of the hotels that participated
in this study (60%) fixed cost consists of more than 65% of total cost.
Additionally, these enterprises face a high proportion of indirect expenses
(mean value is estimated at 53%). The statistical analysis showed that
resorts face higher indirect costs than city hotels.
The majority of the hotels (88%) do not use the USALI system? that
is mainly adopted by hotels members of multinational chains. Field’s