Effects of the all inclusive system (AIS) on the financial struture of accommodation enterprises in Antalya


European Journal of Social Sciences, vol.24, no.4, pp.503-515, 2011 (Peer-Reviewed Journal)

  • Publication Type: Article / Article
  • Volume: 24 Issue: 4
  • Publication Date: 2011
  • Journal Name: European Journal of Social Sciences
  • Journal Indexes: Index Islamicus
  • Page Numbers: pp.503-515
  • Akdeniz University Affiliated: Yes


https://www.researchgate.net/publication/294529730_Effects_of_the_all-inclusive_system_AIS_on_the_financial_structure_of_accommodation_enterprises_in_AntalyaThe aim of the paper is to investigate the cost and profitability structure of the accommodation enterprises which implement all inclusive system. To this end, managers of the accommodation enterprises situated in the downtown and districts of Antalya were interviewed and the results were assessed by factor, t-test, and ANOVA analyses. It was found that demand by the customers and the tour operators, opportunity to maximize occupancy rates, desire to compete with other enterprises and removal of uncertainty in the market were the main reasons that led the enterprises adopt all inclusive system. According to the managers' opinions increased waste, maintenance and repair costs as well as operating costs were the main items that the entrepreneurs should face while implementing the all inclusive system. High taxes and the competitive pressure hampered the profitability, despite the fact that rising occupancy rates and prolonged season had positive influence. General opinion of the managers was that the enterprises preferred the all inclusive system due to competitive pressure, rather than for reasons of profitability. They, further, argued that the system reduced product and service quality, thus it should be implemented only in specific regions, based on the findings that the bigger the service scale was as in the ultra all inclusive system, the more profitable the system was.