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Value Chain-Oriented Cost Control in Tourist Hotels

Xuhui Han

International Journal of Information Systems in the Service Sector2026https://doi.org/10.4018/ijisss.397669article
AJG 1
Weight
0.50

What the paper says

Post-pandemic tourist hotels confront simultaneous demand contraction and cost escalation. Drawing on value-chain theory and service-sector information systems (IS) literature, the authors propose a data-driven cost-control framework that links front-desk, housekeeping, food-and-beverage, and back-office workflows. A multi-input/multi-output panel was first constructed from listed-hotel annual reports and on-site surveys; cost-efficiency and driver weights were then simultaneously estimated by Data Envelopment Analysis (DEA) and Analytic Hierarchy Process (AHP). Relative efficiency scores reveal that 32% of properties operate under increasing returns to scale, while cross-departmental collaboration contributes 1.7-times more to total-factor productivity than isolated technological investment. Hidden resource waste—undetectable under traditional accounting—is quantified and traced to three inter-process hand-offs, providing IS-based improvement paths.

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https://doi.org/https://doi.org/10.4018/ijisss.397669

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@article{xuhui2026,
  title        = {{Value Chain-Oriented Cost Control in Tourist Hotels}},
  author       = {Xuhui Han},
  journal      = {International Journal of Information Systems in the Service Sector},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.4018/ijisss.397669},
}

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.