Since the publication of the second edition in 1986, there have been important advances in the field of management accounting. A great deal of progress has been made by hospitality and tourism operators in the area of control techniques, with revenue control in particular receiving a considerable amount of attention. The aim of this new edition is to present all such material and ensure that the book is the most up-to-date. Though retaining the basic structure of the original work, the third edition has been thoroughly revised, up-dated and expanded to cover all the key aspects of tourism.