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1

Specht, Dieter, and Christian M. F. Gruß. "Revenue Management." ZWF Zeitschrift für wirtschaftlichen Fabrikbetrieb 100, no. 4 (April 28, 2005): 192–96. http://dx.doi.org/10.3139/104.100886.

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2

Yeoman, Ian. "Revenue management." Journal of Revenue and Pricing Management 19, no. 6 (November 16, 2020): 365. http://dx.doi.org/10.1057/s41272-020-00267-x.

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3

Kimms, A., and R. Klein. "Revenue management." OR Spectrum 29, no. 1 (September 1, 2006): 1–3. http://dx.doi.org/10.1007/s00291-006-0042-7.

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4

Pinchuk, S. "Revenue management does far more than manage revenues." Journal of Revenue and Pricing Management 1, no. 3 (October 2002): 283–85. http://dx.doi.org/10.1057/palgrave.rpm.5170031.

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5

Dunleavy, Hugh, and Dieter Westermann. "Future of Revenue Management: Future of airline revenue management." Journal of Revenue and Pricing Management 3, no. 4 (January 2005): 380–83. http://dx.doi.org/10.1057/palgrave.rpm.5170122.

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6

Stubben, Stephen R. "Discretionary Revenues as a Measure of Earnings Management." Accounting Review 85, no. 2 (March 1, 2010): 695–717. http://dx.doi.org/10.2308/accr.2010.85.2.695.

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ABSTRACT: This study examines the ability of revenue and accrual models to detect simulated and actual earnings management. The results indicate that revenue models are less biased, better specified, and more powerful than commonly used accrual models. Using a simulation procedure, I find that revenue models are more likely than accrual models to detect a combination of revenue and expense manipulation. Using a sample of firms subject to SEC enforcement actions for a mix of revenue- and expense-related misstatements, I find that, although revenue models detect manipulation, accrual models do not. These findings provide support for using measures of discretionary revenues to study earnings management.
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7

Zha Giedt, Jenny. "Modelling Receivables and Deferred Revenues to Detect Revenue Management." Abacus 54, no. 2 (June 2018): 181–209. http://dx.doi.org/10.1111/abac.12119.

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8

Dugar-Zhabon, R. S., and E. V. Zemlyakov. "ENTERPRISE REVENUE MANAGEMENT." Modern Technologies and Scientific and Technological Progress 1, no. 1 (April 12, 2019): 315–16. http://dx.doi.org/10.36629/2686-9896/2019-1-1-315-316.

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9

Kimes, Sheryl E., Richard B. Chase, Summee Choi, Philip Y. Lee, and Elizabeth N. Ngonzi. "Restaurant Revenue Management." Cornell Hotel and Restaurant Administration Quarterly 39, no. 3 (June 1998): 32–39. http://dx.doi.org/10.1177/001088049803900308.

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10

Bertsimas, Dimitris, and Romy Shioda. "Restaurant Revenue Management." Operations Research 51, no. 3 (June 2003): 472–86. http://dx.doi.org/10.1287/opre.51.3.472.14956.

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11

Kimes, Sheryl E. "Restaurant Revenue Management." Cornell Hotel and Restaurant Administration Quarterly 45, no. 1 (February 2004): 52–67. http://dx.doi.org/10.1177/0010880403260107.

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12

Choi, Sunmee. "Group Revenue Management." Cornell Hotel and Restaurant Administration Quarterly 47, no. 3 (August 2006): 260–71. http://dx.doi.org/10.1177/0010880406288871.

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13

Guadix, José, Pablo Cortés, Jesús Muñuzuri, and Luis Onieva. "Parking revenue management." Journal of Revenue and Pricing Management 8, no. 4 (August 29, 2008): 343–56. http://dx.doi.org/10.1057/rpm.2008.35.

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14

Kimes, Sheryl E., and Sonee Singh. "Spa Revenue Management." Cornell Hospitality Quarterly 50, no. 1 (October 3, 2008): 82–95. http://dx.doi.org/10.1177/1938965508324868.

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15

Manley, Ray, and Bhagwan Satiani. "Revenue cycle management." Journal of Vascular Surgery 50, no. 5 (November 2009): 1232–38. http://dx.doi.org/10.1016/j.jvs.2009.07.065.

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16

Yeoman, Ian, Una McMahon-Beattie, and Ros Sutherland. "Leisure revenue management." Journal of Retail & Leisure Property 1, no. 4 (October 2001): 306–17. http://dx.doi.org/10.1057/palgrave.rlp.5090129.

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17

Steinke, A. Yu. "Hotel revenue management." Gostinichnoe delo (Hotel Business), no. 7 (July 6, 2023): 401–17. http://dx.doi.org/10.33920/igt-2-2307-02.

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The main task of any enterprise is to maximize income and achieve maximum efficiency of economic activity. In this article, the author discusses the topic of the optimality of the tariffs established in hotels, the correspondence of supply to demand.
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18

Mainzer, Bruce W. "Future of Revenue Management: Fast forward for hospitality revenue management." Journal of Revenue and Pricing Management 3, no. 3 (October 2004): 285–89. http://dx.doi.org/10.1057/palgrave.rpm.5170115.

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19

Freeland, Laura C. "Adoption of customer-centric cargo revenue management: Brief history of cargo revenue management vs passenger revenue management." Journal of Revenue and Pricing Management 6, no. 4 (November 13, 2007): 284–86. http://dx.doi.org/10.1057/palgrave.rpm.5160098.

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20

TAIROVA, Svetlana S. "Non-tax revenue planning." Finance and Credit 28, no. 3 (March 30, 2022): 528–56. http://dx.doi.org/10.24891/fc.28.3.528.

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Subject. The article considers the planning of non-tax revenue collection. Objectives. The aim is to reveal reasons that affect the quality of non-tax revenue planning, identify risks in the planning. Methods. I employ methods of analysis, synthesis, collaboration, concretization, and comparison. Results. The comprehensive analysis of the system for planning the collection of non-tax revenues unveiled the need to amend the existing regulations used by government authorities to forecast non-tax revenues. The paper proves that implementation of methodological recommendations for budget revenues forecasting failed to improve the quality of non-tax revenues forecasting; reveals incorrect calculation of quality indicator of revenue planning that is used to control the quality of financial management. The paper also identifies the elements of risk management in the planning of non-tax revenues collection. Conclusions. The elimination of identified causes will enable the government authorities and chief revenue administrators to improve the quality of non-tax revenue planning.
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21

Edwards, Sarah. "Revenue management: Maximising revenue in hospitality operations." Journal of Revenue and Pricing Management 12, no. 1 (September 28, 2012): 94–95. http://dx.doi.org/10.1057/rpm.2012.38.

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22

Tse, Tony S. M., and Yiu Tung Poon. "Revenue management: resolving a revenue optimization paradox." International Journal of Contemporary Hospitality Management 24, no. 4 (May 25, 2012): 507–21. http://dx.doi.org/10.1108/09596111211226798.

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23

Anderson, Chris K., and Bill Carroll. "Demand management: Beyond revenue management." Journal of Revenue and Pricing Management 6, no. 4 (November 13, 2007): 260–63. http://dx.doi.org/10.1057/palgrave.rpm.5160092.

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24

Kimes, Sheryl E., and Jochen Wirtz. "Revenue Management at Prego Italian Restaurant." Asian Case Research Journal 07, no. 01 (June 2003): 67–87. http://dx.doi.org/10.1142/s0218927503000318.

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After the busy lunch hours on a weekday afternoon, John, Prego's restaurant manager, was looking at the half-empty restaurant. He felt that it was in total contrast to the lunch and dinner hours, especially during the weekends, when they had to turn away customers. If seats were occupied during the off-peak hours, more revenue could be generated. During the peak periods, when customer demand exceeded the supply of tables and diners were unwilling to wait for long, Prego was losing revenue and, perhaps, even future business. John thought that there should be better strategies in which the revenue could be increased. John hired a consultant to help develop a revenue management strategy that would increase revenues without jeopardizing diner satisfaction. The case deals with the typical challenges in demand and supply in capacity management in the restaurant business and services management.
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25

Annie R. Degala. "Exploring the Non-Tax Revenues of Environmental Management Bureau XI." East Asian Journal of Multidisciplinary Research 2, no. 1 (January 31, 2023): 331–36. http://dx.doi.org/10.55927/eajmr.v2i1.2631.

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The first is tax revenue, whereas the second is non-tax revenue. We are all aware of the importance of the economy to the survival of a nation. The nation's priority is the economy. The nation's progress is dependent on economic expansion. However, many individuals disregard how non-tax revenue affects the economy, preventing the nation from fully utilizing non-tax revenue to spur economic growth. Hence, it's indeed crucial to examine the non-tax revenue management system in light of how non-tax revenue affects the economy. This paper focuses on exploring the non-tax revenue of EMB XI and provide recommendations for enhancing the non-tax revenue management system. This study intends to investigate the key determinants of non-tax revenue collections for Region XI of the Environmental Management Bureau from 2017 to 2021. Additionally, the collections were calculated both before and after accounting for inflation adjustment. Based on secondary data extracted from EMB XI for the years 2017 to 2021, it was created. To investigate the significance of accounting for inflation adjustments in the collected non-tax revenues, descriptive and exploratory study designs are used.
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26

Irama Rante, Matrik, Haliah ., and Andi Kusumawati. "VILLAGE PUBLIC REVENUE AND EXPENDITURE MANAGEMENT IN INDONESIA." International Journal of Engineering Applied Sciences and Technology 7, no. 11 (March 1, 2023): 18–20. http://dx.doi.org/10.33564/ijeast.2023.v07i11.002.

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This study aims to determine the management of the Village Revenue and Expenditure Budget. The source of the data used is secondary data in the form of a report on the realization of the village revenues and expenditure budget and other information related to the problem under study. The results of research and data analysis using qualitative descriptive analysis are used to describe how the management of the village revenue and expenditure Budget, it can be found that in general the management of the village revenue and expenditure budget is good but administrative accountability is still lacking.
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27

Situmorang, Dokman Marulitua, and Faisal Jamaludin Al-Afgani. "Implementation of System Digitalization in Payment and Deposit of Non-Tax Revenue from Minerals and Coal Resources." Journal of Applied Management Research 3, no. 1 (June 28, 2023): 42–50. http://dx.doi.org/10.36441/jamr.v3i1.1546.

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State revenue consists of three components, namely tax revenue, non-tax state revenue, and grants. The Financial Report of the Central Government Financial Supervisory Agency (audited) for Fiscal Year 2019, shows a contribution of Non-Tax State Revenue of 20.8 percent of total state revenue, so Non-Tax State Revenue is a significant component of state revenue to finance state spending that is not sufficiently financed from tax and grant receipts. In order to optimize the management of Non-Tax State Revenue, in 2014 an accurate, fast, and accountable, web-based (integrated) information system was introduced to support the management of Non-Tax State Revenue known as the Online Non-Tax State Revenue Information System (“SIMPONI”). However, for Non-Tax State Revenues for Natural Resources specifically for minerals and coal, there is still potential for improvement in terms of accountability and accuracy of calculations, so in 2019 a special information system was introduced for Non-Tax State Revenues for Natural Resources specifically for minerals and coal called “e-PNBP Minerba” integrated with “SIMPONI”.
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28

Radev, Radko, and Veselina Yankova. "Revenue management during the COVIDization of the economy." Transnational Marketing Journal 10, no. 1 (April 26, 2022): 119–38. http://dx.doi.org/10.33182/tmj.v10i1.2090.

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The purpose of this article is to prove the need to perceive revenues as a manageable variable by applying an active approach to companies’ management during the COVIDization of the economy. In this regard, the article illustrates the role of revenues as a factor and as a result. Revenues underlie the formation of all major financial indicators. They are key measures of a company’s growth and performance. This dual nature of revenues is revealed in the context of economics, accounting and financial management. Their importance determines the need to adopt an active approach to revenue management of the economy during COVID-19 pandemic or other similar future occurrences. From a theoretical point of view, the active approach has been justified in the context of the classical strategic management methods emphasising the leading role of marketing. The main research hypothesis tested is that in the conditions of a sharp change in the economy during COVIDization, the importance of the active approach of operating revenue management as the main variable (KPI), cannot be understated.
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29

Radev, Radko, and Veselina Yankova. "Revenue management during the COVIDization of the economy." Transnational Marketing Journal 10, no. 1 (April 26, 2022): 119–38. http://dx.doi.org/10.33182/tmj.v10i1.2090.

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The purpose of this article is to prove the need to perceive revenues as a manageable variable by applying an active approach to companies’ management during the COVIDization of the economy. In this regard, the article illustrates the role of revenues as a factor and as a result. Revenues underlie the formation of all major financial indicators. They are key measures of a company’s growth and performance. This dual nature of revenues is revealed in the context of economics, accounting and financial management. Their importance determines the need to adopt an active approach to revenue management of the economy during COVID-19 pandemic or other similar future occurrences. From a theoretical point of view, the active approach has been justified in the context of the classical strategic management methods emphasising the leading role of marketing. The main research hypothesis tested is that in the conditions of a sharp change in the economy during COVIDization, the importance of the active approach of operating revenue management as the main variable (KPI), cannot be understated.
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30

Willie, Paul A. "Revenue management for Canadian professional sports organizations." Worldwide Hospitality and Tourism Themes 9, no. 4 (August 14, 2017): 451–63. http://dx.doi.org/10.1108/whatt-04-2017-0021.

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Purpose This paper aims to recommend opportunities for professional sport leagues in the USA and Canada to apply the art and science of revenue management in order to minimize potential losses and maximize profits. Design/methodology/approach The evolution of current key revenue management concepts is presented from their initial stages to their current level of implementation. In addition, the literature regarding the strongest business models is reviewed and examined in the context of current successes and challenges across the major sport leagues in North America. Findings Five revenue streams in sports organizations are identified and analysed. Five key elements for revenues are highlighted as strategic tools used to maximize effectiveness in achieving revenue management goals. A series of recommendations is made to best use revenue management including careful negotiation of television contracts, the use of dynamic pricing models, maximization of partnerships and sponsorships, acceptance of new approaches to food and beverage and accessibility of sport merchandise to customers. Practical implications At the regional, national and international levels, sports organizations should review their current business practices to identify areas to improve their revenue management in light of the recommendations in this paper. Originality/value Although the use of the concept of revenue management in sectors of tourism has evolved since early 1970s, its application in professional sports is relatively new. Therefore, this paper provides value to professional sports organizations to optimize their profitability.
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31

Wang, Xuan Lorna. "Relationship or revenue: Potential management conflicts between customer relationship management and hotel revenue management." International Journal of Hospitality Management 31, no. 3 (September 2012): 864–74. http://dx.doi.org/10.1016/j.ijhm.2011.10.005.

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32

Ay, Taylan, Thomas Volling, Michael Augustin, Şevket Akιnlar, and Thomas S. Spengler. "Revenue Management für Lagerfahrzeuge." ZWF Zeitschrift für wirtschaftlichen Fabrikbetrieb 106, no. 7-8 (August 18, 2011): 536–41. http://dx.doi.org/10.3139/104.110597.

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33

Kimes, Sheryl E. "Implementing Restaurant Revenue Management." Cornell Hotel and Restaurant Administration Quarterly 40, no. 3 (June 1999): 16–21. http://dx.doi.org/10.1177/001088049904000315.

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34

Kimes, Sheryl E., and Kelly A. McGuire. "Function-space Revenue Management." Cornell Hotel and Restaurant Administration Quarterly 42, no. 6 (December 2001): 33–46. http://dx.doi.org/10.1177/0010880401426003.

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35

Kimes, Sheryl E. "Revenue Management: A Retrospective." Cornell Hotel and Restaurant Administration Quarterly 44, no. 5-6 (October 2003): 131–38. http://dx.doi.org/10.1177/001088040304400518.

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36

Schwartz, Zvi, and Eli Cohen. "Hotel Revenue-management Forecasting." Cornell Hotel and Restaurant Administration Quarterly 45, no. 1 (February 2004): 85–98. http://dx.doi.org/10.1177/0010880403260110.

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37

Peister, Clayton. "Table-Games Revenue Management." Cornell Hotel and Restaurant Administration Quarterly 48, no. 1 (February 2007): 70–87. http://dx.doi.org/10.1177/0010880406298252.

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38

Rasekh, Lila, and Yihua Li. "Golf course revenue management." Journal of Revenue and Pricing Management 10, no. 2 (November 6, 2009): 105–11. http://dx.doi.org/10.1057/rpm.2009.44.

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39

Avinal, Erhan Atilla. "Revenue Management in Hotels." Journal of Foodservice Business Research 7, no. 4 (February 15, 2006): 51–57. http://dx.doi.org/10.1300/j369v07n04_02.

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40

Besbes, Omar, and Assaf Zeevi. "Blind Network Revenue Management." Operations Research 60, no. 6 (December 2012): 1537–50. http://dx.doi.org/10.1287/opre.1120.1103.

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41

Maier, Thomas A. "International hotel revenue management." Journal of Hospitality and Tourism Technology 3, no. 2 (July 26, 2012): 121–37. http://dx.doi.org/10.1108/17579881211248790.

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42

Kimes, S. "Revenue management: A retrospective." Cornell Hotel and Restaurant Administration Quarterly 44, no. 5-6 (December 2003): 131–38. http://dx.doi.org/10.1016/s0010-8804(03)90117-0.

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43

Rosen, Tim. "London Revenue Management Club." Journal of Revenue and Pricing Management 5, no. 3 (October 2006): 251. http://dx.doi.org/10.1057/palgrave.rpm.5160046.

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44

Karadjov, Yuri, and Mehran Farahmand. "Revenue Management circa 2020." Journal of Revenue and Pricing Management 6, no. 4 (November 13, 2007): 291–92. http://dx.doi.org/10.1057/palgrave.rpm.5160100.

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45

Parker, Gary. "Optimising airline revenue management." Journal of Revenue and Pricing Management 2, no. 2 (July 2003): 138–49. http://dx.doi.org/10.1057/palgrave.rpm.5170058.

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46

McMahon-Beattie, Una. "Trust and revenue management." Journal of Revenue and Pricing Management 4, no. 4 (January 2006): 406–7. http://dx.doi.org/10.1057/palgrave.rpm.5170162.

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47

Steinke, A. Yu. "Hotel revenue management concept." Gostinichnoe delo (Hotel Business), no. 1 (January 20, 2024): 51–60. http://dx.doi.org/10.33920/igt-2-2401-05.

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48

Beluze, Gilles, and Véronique Guilloux. "Revenue Management par place." Décisions Marketing N° 26, no. 2 (April 1, 2002): 7–15. http://dx.doi.org/10.3917/dm.026.0007.

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Le fait qu’ACCOR hôtellerie ait choisi un mode d’expansion succursaliste, marque la stratégie commerciale du groupe. En matière de yield, le groupe a développé une méthode particulière : le Revenue Management par place. L’article décrit les différentes étapes de la mise en œuvre de cette technique de tarification puis en souligne les aspects organisationnels. La volonté de décentralisation, les synergies réseaux, la culture collective, la coopération inter-hôtels sont soulignées .
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49

Ratliff, Richard, and Ben Vinod. "Future of Revenue Management: Airline pricing and revenue management: A future outlook." Journal of Revenue and Pricing Management 4, no. 3 (October 2005): 302–7. http://dx.doi.org/10.1057/palgrave.rpm.5170149.

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50

Gregorash, Bill J. "Restaurant revenue management: apply reservation management?" Information Technology & Tourism 16, no. 4 (September 23, 2016): 331–46. http://dx.doi.org/10.1007/s40558-016-0065-0.

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