The aim of this study is to examine the relations between the cost structure of sector features and pricing behaviors through the example of the accommodation sector in terms of social responsibility. This has benefited from both the analytical geometry and the income and cost data of a real accommodation enterprise. The findings point out this situation: In the accommodation sector, the fixed costs are high, and the variable costs are low. Thus, the effects of the cost in determining the optimal price, in view of the short term, are at a very low level. There is such a very close relationship between these facts that managers of accommodation enterprises allow more limited time to the subject concerning pricing, instead of to internal matters of the company. In addition, this structure of the sector has an important role in the prevalence of an error in the public opinion that accommodation enterprises allow prohibitive (excessive) prices.


demand, cost, price, pricing, accommodation, fixed variable



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Creative Commons License
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