The impact of modern management methods on hotel operational performance

Abstract

Expansion of large international hotel chains into the Polish hospitality market has radically changed hotel management practices in Poland. The article investigates the impact of these changes on hotels’ economic performance. This impact is assessed by monitoring changes in the break‐even point, the percentage share of variable costs in sales, margins of safety, operating leverage, and other indicators reflecting economic effects of applied management methods. The research results indicate that cost reduction resulting from the introduction of new management methods must in the future be replaced by measures aimed at stimulating revenue growth.