COST MANAGEMENT IN RESORT HOTELS IN THE SOUTH OF BRAZIL
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Data de Publicação: | 2005 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Turismo : Visão e Ação (Online) |
Texto Completo: | https://periodicos.univali.br/index.php/rtva/article/view/507 |
Resumo: | A descriptive study was carried out in 16 hotels in the region, with the objective of analyzing cost information systems in resort hotels in the South of Brazil, and their use in the calculation of the economic and financial results of these organizations. The results reveal that 83% of the hotels studied use some type of costing system, with 66% of these using the variable system for the cost formation of the daily rates, and 50% simply applying the price practiced by the market, without considering the real costs involved. The study concludes that the majority of the businesses investigated do not use Cost Accounting, in its essence, due to a lack of knowledge and the complexity of hotel businesses, as service providers. Other factors which contribute to this are the rigidity of accounting principles, and the characteristics and specificities of Cost Accounting, which was initially developed to meet the requirements for control and appropriation of expenditure in industrial companies. Key words: Tourism organizations, Hotel Management, Cost management. |
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COST MANAGEMENT IN RESORT HOTELS IN THE SOUTH OF BRAZILGESTIÓN DE COSTOS EN LOS HOTELES DE OCIO DE LA REGIÓN SUR DE BRASILGESTÃO DE CUSTOS NOS HOTÉIS DE LAZER DA REGIÃO SUL DO BRASILA descriptive study was carried out in 16 hotels in the region, with the objective of analyzing cost information systems in resort hotels in the South of Brazil, and their use in the calculation of the economic and financial results of these organizations. The results reveal that 83% of the hotels studied use some type of costing system, with 66% of these using the variable system for the cost formation of the daily rates, and 50% simply applying the price practiced by the market, without considering the real costs involved. The study concludes that the majority of the businesses investigated do not use Cost Accounting, in its essence, due to a lack of knowledge and the complexity of hotel businesses, as service providers. Other factors which contribute to this are the rigidity of accounting principles, and the characteristics and specificities of Cost Accounting, which was initially developed to meet the requirements for control and appropriation of expenditure in industrial companies. Key words: Tourism organizations, Hotel Management, Cost management.Con el objetivo de analizar el sistema de informaciones de costos en los hoteles de ocio (resorts) del Sur de Brasil y su utilización en la apuración de los resultados económico-financieros de estas organizaciones, se realizó una investigación descriptiva, en los 16 hoteles existentes en la región. Los resultados revelaron que 83% de los hoteles pesquisados utilizan algún tipo de sistema de costeo, siendo que 66% de estos usan el sistema variable para la formación del costo de la diaria, y 50% aplican el precio practicado por el mercado, sin considerar los costos reales. Es estudio concluyó que la mayoría de las empresas investigadas no utiliza la Contabilidad de Costos, en su esencia, por falta de conocimiento y por la complejidad de la empresa hotelera, como prestadoras de servicios. Contribuyen para eso, la rigidez de los principios contables, aliada a las características y especificaciones de la Contabilidad de Costos, desarrollada inicialmente para atender las exigencias de control y apropiación de los gastos de las empresas industriales. Palabras-clave: Organizaciones turísticas, Hotelería, Gestión de costos.Com o objetivo de analisar o sistema de informações de custos nos hotéis de lazer (resorts) do Sul do Brasil e sua utilização na apuração dos resultados econômico-financeiros destas organizações, realizou-se uma pesquisa descritiva, nos 16 hotéis existentes na região. Os resultados revelaram que 83% dos hotéis pesquisados utilizam algum tipo de sistema de custeio, sendo que 66% destes usam o sistema variável para a formação do custo da diária e 50% aplicam o preço praticado pelo mercado, sem considerar os custos reais. O estudo concluiu que a maioria dos empreendimentos pesquisados não utiliza a Contabilidade de Custos, em sua essência, por falta de conhecimento e pela complexidade da empresa hoteleira, como prestadora de serviços. Contribuem para isso, a rigidez dos princípios contábeis, aliada às características e especificidades da Contabilidade de Custos, desenvolvida inicialmente para atender às exigências de controle e apropriação dos gastos das empresas industriais. Palavras-chave: Organizações turísticas, Hotelaria, Gestão de custos.Universidade do Vale do Itajaí - UNIVALI / SC2005-12-31info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.univali.br/index.php/rtva/article/view/50710.14210/rtva.v7n3.p427-438Turismo: Visão e Ação; Vol. 7 No. 3 (2005); 427-438Turismo: Visão e Ação; Vol. 7 Núm. 3 (2005); 427-438Turismo: Visão e Ação; v. 7 n. 3 (2005); 427-4381983-71511415-639310.14210/rtva.v7i3reponame:Turismo : Visão e Ação (Online)instname:Universidade do Vale do Itajaí (UNIVALI)instacron:UNIVALIporhttps://periodicos.univali.br/index.php/rtva/article/view/507/438Vieira, Wilson QuemelSouza, Maria José Barbosa deinfo:eu-repo/semantics/openAccess2009-08-04T00:15:19Zoai:ojs.periodicos.univali.br:article/507Revistahttps://periodicos.univali.br/index.php/rtvaPUBhttps://periodicos.univali.br/index.php/rtva/oailuiz.flores@univali.br || revistaturismo@univali.br1983-71511415-6393opendoar:2009-08-04T00:15:19Turismo : Visão e Ação (Online) - Universidade do Vale do Itajaí (UNIVALI)false |
dc.title.none.fl_str_mv |
COST MANAGEMENT IN RESORT HOTELS IN THE SOUTH OF BRAZIL GESTIÓN DE COSTOS EN LOS HOTELES DE OCIO DE LA REGIÓN SUR DE BRASIL GESTÃO DE CUSTOS NOS HOTÉIS DE LAZER DA REGIÃO SUL DO BRASIL |
title |
COST MANAGEMENT IN RESORT HOTELS IN THE SOUTH OF BRAZIL |
spellingShingle |
COST MANAGEMENT IN RESORT HOTELS IN THE SOUTH OF BRAZIL Vieira, Wilson Quemel |
title_short |
COST MANAGEMENT IN RESORT HOTELS IN THE SOUTH OF BRAZIL |
title_full |
COST MANAGEMENT IN RESORT HOTELS IN THE SOUTH OF BRAZIL |
title_fullStr |
COST MANAGEMENT IN RESORT HOTELS IN THE SOUTH OF BRAZIL |
title_full_unstemmed |
COST MANAGEMENT IN RESORT HOTELS IN THE SOUTH OF BRAZIL |
title_sort |
COST MANAGEMENT IN RESORT HOTELS IN THE SOUTH OF BRAZIL |
author |
Vieira, Wilson Quemel |
author_facet |
Vieira, Wilson Quemel Souza, Maria José Barbosa de |
author_role |
author |
author2 |
Souza, Maria José Barbosa de |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Vieira, Wilson Quemel Souza, Maria José Barbosa de |
description |
A descriptive study was carried out in 16 hotels in the region, with the objective of analyzing cost information systems in resort hotels in the South of Brazil, and their use in the calculation of the economic and financial results of these organizations. The results reveal that 83% of the hotels studied use some type of costing system, with 66% of these using the variable system for the cost formation of the daily rates, and 50% simply applying the price practiced by the market, without considering the real costs involved. The study concludes that the majority of the businesses investigated do not use Cost Accounting, in its essence, due to a lack of knowledge and the complexity of hotel businesses, as service providers. Other factors which contribute to this are the rigidity of accounting principles, and the characteristics and specificities of Cost Accounting, which was initially developed to meet the requirements for control and appropriation of expenditure in industrial companies. Key words: Tourism organizations, Hotel Management, Cost management. |
publishDate |
2005 |
dc.date.none.fl_str_mv |
2005-12-31 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://periodicos.univali.br/index.php/rtva/article/view/507 10.14210/rtva.v7n3.p427-438 |
url |
https://periodicos.univali.br/index.php/rtva/article/view/507 |
identifier_str_mv |
10.14210/rtva.v7n3.p427-438 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://periodicos.univali.br/index.php/rtva/article/view/507/438 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade do Vale do Itajaí - UNIVALI / SC |
publisher.none.fl_str_mv |
Universidade do Vale do Itajaí - UNIVALI / SC |
dc.source.none.fl_str_mv |
Turismo: Visão e Ação; Vol. 7 No. 3 (2005); 427-438 Turismo: Visão e Ação; Vol. 7 Núm. 3 (2005); 427-438 Turismo: Visão e Ação; v. 7 n. 3 (2005); 427-438 1983-7151 1415-6393 10.14210/rtva.v7i3 reponame:Turismo : Visão e Ação (Online) instname:Universidade do Vale do Itajaí (UNIVALI) instacron:UNIVALI |
instname_str |
Universidade do Vale do Itajaí (UNIVALI) |
instacron_str |
UNIVALI |
institution |
UNIVALI |
reponame_str |
Turismo : Visão e Ação (Online) |
collection |
Turismo : Visão e Ação (Online) |
repository.name.fl_str_mv |
Turismo : Visão e Ação (Online) - Universidade do Vale do Itajaí (UNIVALI) |
repository.mail.fl_str_mv |
luiz.flores@univali.br || revistaturismo@univali.br |
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1798045017828229120 |