Carlbäck, Mats2011-12-052011-12-052011http://hdl.handle.net/2077/28069engRestaurant IndustryManagement Accounting SystemManagement ControlExperience AccountingFAMMCost AllocationPerformance MeasuremnetConstructive ApproachFrom Cost Accounting to Customer Accounting in the Hospitality Industry - a Constructive ApproachText