Articles

 

Read SECCO's experts' publications:


"Analysis of the hotel lodging services in Poland in 2003-2008"
Cezary Sarnecki, Equilibrium 2010 nr 1 (4), Nicolaus Copernicus University, Toruń 2010.


"Yield management in a hotel enterprise".
Cezary Sarnecki. Materials for the 10th Polish Nationwide PhD Seminar of Accounting and Finance. Sopot University of Applied Science, 2010.


"All risk minimization". "ABC inwestycji hotelowych (ABC of hotel investment) Raport 2011/2012".
Cezary Sarnecki. A supplement to "Hotelarz" monthly.


"Sources of hotel investment funds"
Cezary Sarnecki, Adam Pilczuk. A report from the hotel market in Poland 2012 - a supplement to "Hotelarz" monthly.


"The decision depends on an investor's potential" 

Cezary Sarnecki. Gazeta Finansowa, 10-16 Fe 2012, weekly


"What is the difference between financial accounting and managerial accounting? Why a hotel manager should make an effort to keep additional records?"
Cezary Sarnecki. "Hotelarz" no 09/2011


"How does the organizational structure determines managerial accounting?"
Cezary Sarnecki. "Hotelarz" no 10/2011


"Managerial accounting according with USALI: ROOMS".
Cezary Sarnecki. "Hotelarz" no 11/2011


"Managerial accounting according with USALI: F&B".
Cezary Sarnecki. "Hotelarz" no 12/2011


"Undistributed Expences, Fixed Charges". 

Cezary Sarnecki. "Hotelarz" no. 1/2012


"How to assess operational efficiency of a hotel?"
Cezary Sarnecki. "Hotelarz" no 2/2012


"An investment process in the hotel industry - how to minimize the risk of an unsuccessful investment?"

Cezary Sarnecki. "Controlling i rachunkowość zarządcza" no 7 (166). INFOR publishing monthly


"Managerial accounting according with USALI. Revenue, cost, income"

Cezary Sarnecki, Marek Pająk. "Hotelarz" no 1/2014


 "Managerial accounting accoring with USALI. Hotel operating expences: direct, undistributed and fixed charges"

Cezary Sarnecki, Marek Pająk. "Hotelarz" no 2/2014


"Is budgeting in a production enterprise and hotel enterprise similar?"

Cezary Sarnecki. "Controlling i rachunkowość zarządcza" no 1 (172). INFOR publishings monthly


"Managing a hotel's bottom line from the angle of cost variability". 

Cezary Sarnecki. "Controlling i rachunkowość zarządcza" no 4 (175). INFOR publishing's monthly


"Managerial accounting according with USALI. Managing a hotel's bottom line from the angle of cost variability".

Cezary Sarnecki. "Hotelarz" no 5/2014


"Managerial accounting according with USALI. Cost structure"

Cezary Sarnecki. "Hotelarz" no 6/2014


"USALI XI-th Edition. General approach to changes"

Cezary Sarnecki. "Hotelarz" no 8/2014


"USALI XI-th Edition. How to analyze Labor Cost?"

Cezary Sarnecki. "Hotelarz" no 9/2014


"Managerial Accounting in the Hospitality Industry" - ebook

Cezary Sarnecki. e-book poradniki.nf.pl


"USALI XI-th Edition"

Cezary Sarnecki. ABC Inwestycji hotelowych 2015/2016. Dodatek do miesięcznika "Hotelarz"


"Introduction to USALI". Raoul Gransier, Cezary Sarnecki

Hotel USALI Experts Article 1. www.hotel-usali-experts.com


"Operating Statement". Raoul Gransier, Cezary Sarnecki

Hotel USALI Experts Article 2. www.hotel-usali-experts.com


Controlling in the Hospitality Industry. Rooms Department and Food & Beverage Department

Cezary Sarnecki. "Controlling i Rachunkowość Zarządcza" no 4 (199).


Rooms Department. Raoul Gransier, Cezary Sarnecki

Hotel USALI Experts Article 3. www.hotel-usali-experts.com


Hotel's Investment Efficiency Analysis and Operational Statement according to Uniform System of Accounts in the Lodging Industry

Cezary Sarnecki. "Controlling i Zarządzanie" No 3 (11) 2016 


Undistributed Operating Expenses and Non-Operating Income and Expenses

Cezary Sarnecki. Controlling i Rachunkowość Zarządcza 06 (201)


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