Entrepreneurial orientation and cost practice in the brazilian South hotel chain

Detalhes bibliográficos
Autor(a) principal: Lizote, Suzete Antonieta
Data de Publicação: 2020
Outros Autores: Teston, Sayonara Fátima, Zawadzki, Patrick, Kumar Gupta, Sandeep
Tipo de documento: Artigo
Idioma: eng
Título da fonte: RACE (Joaçaba. Online)
Texto Completo: https://periodicos.unoesc.edu.br/race/article/view/23184
Resumo: This study aims to assess the relationship between entrepreneurial guidance and cost practices in hotels. The material to carry out descriptive and relational research with a quantitative approach was a self-administered questionnaire answered by hotel managers in 16 cities in the South region of Brazil. The data collected were analyzed using ANOVA and Spearman's correlation analysis. The results of this study showed that hotels that adopt the activity-based costing method and form the price considering market values ​​are the ones that have the highest entrepreneurial orientation, respectively. Among the practical implications, the results can assist in management decision-making. At the same time, when working with the formation of the daily rate, it is found that the hotels that carry out pricing based on market values ​​are the ones that have the best cost practices. The study has originality, as it demonstrates a conservative attitude in hotels regarding risk-taking.
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spelling Entrepreneurial orientation and cost practice in the brazilian South hotel chainOrientação empreendedora e prática de custos na rede hoteleira do Sul brasileiroEntrepreneurial orientationCostsHotel chainOrientação empreendedoraCustosRede hoteleiraThis study aims to assess the relationship between entrepreneurial guidance and cost practices in hotels. The material to carry out descriptive and relational research with a quantitative approach was a self-administered questionnaire answered by hotel managers in 16 cities in the South region of Brazil. The data collected were analyzed using ANOVA and Spearman's correlation analysis. The results of this study showed that hotels that adopt the activity-based costing method and form the price considering market values ​​are the ones that have the highest entrepreneurial orientation, respectively. Among the practical implications, the results can assist in management decision-making. At the same time, when working with the formation of the daily rate, it is found that the hotels that carry out pricing based on market values ​​are the ones that have the best cost practices. The study has originality, as it demonstrates a conservative attitude in hotels regarding risk-taking.Este estudo teve como objetivo avaliar a relação entre orientação empreendedora e prática de custos em hotéis. O material para realizar a pesquisa descritiva e relacional com abordagem quantitativa foi obtido por meio de um questionário de autopreenchimento que foi respondido pelos gestores de hotéis de 16 cidades da região Sul do Brasil. Os dados obtidos foram analisados empregando a ANOVA e análise de correlação de Spearman. Os resultados deste estudo evidenciaram que os hotéis que adotam o método de custeio baseado em atividades e formam o preço considerando os valores de mercado são os que possuem respectivamente maior orientação empreendedora. Entre as implicações práticas, acredita-se que os resultados podem auxiliar na tomada de decisões de gestão. Paralelamente, ao trabalhar com a formação do preço da diária, constata-se que os hotéis que realizam a precificação baseada nos valores de mercado são os que têm melhores práticas de custos. O estudo apresenta originalidade, pois demonstra uma atitude conservadora dos hotéis, no que se refere à assunção de riscos.Universidade do Oeste de Santa Catarina2020-04-27info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdftext/htmlhttps://periodicos.unoesc.edu.br/race/article/view/2318410.18593/race.23184RACE - Revista de Administração, Contabilidade e Economia; Vol. 19 No. 1 (2020): RACE jan./abr. 2020; 9-28RACE - Revista de Administração, Contabilidade e Economia; v. 19 n. 1 (2020): RACE jan./abr. 2020; 9-282179-49361678-6483reponame:RACE (Joaçaba. Online)instname:Universidade do Oeste de Santa Catarina (UNOESC)instacron:UNOESCenghttps://periodicos.unoesc.edu.br/race/article/view/23184/14173https://periodicos.unoesc.edu.br/race/article/view/23184/14206Copyright (c) 2020 Suzete Antonieta Lizote, Sayonara Fátima Teston, Patrick Zawadzki, Sandeep Kumar Guptainfo:eu-repo/semantics/openAccessLizote, Suzete AntonietaTeston, Sayonara FátimaZawadzki, PatrickKumar Gupta, Sandeep2020-10-16T21:43:33Zoai:ojs.periodicos.unoesc.edu.br:article/23184Revistahttps://portalperiodicos.unoesc.edu.br/racehttps://portalperiodicos.unoesc.edu.br/race/oairace@unoesc.edu.br||editora@unoesc.edu.br2179-49361678-6483opendoar:2020-10-16T21:43:33RACE (Joaçaba. Online) - Universidade do Oeste de Santa Catarina (UNOESC)false
dc.title.none.fl_str_mv Entrepreneurial orientation and cost practice in the brazilian South hotel chain
Orientação empreendedora e prática de custos na rede hoteleira do Sul brasileiro
title Entrepreneurial orientation and cost practice in the brazilian South hotel chain
spellingShingle Entrepreneurial orientation and cost practice in the brazilian South hotel chain
Lizote, Suzete Antonieta
Entrepreneurial orientation
Costs
Hotel chain
Orientação empreendedora
Custos
Rede hoteleira
title_short Entrepreneurial orientation and cost practice in the brazilian South hotel chain
title_full Entrepreneurial orientation and cost practice in the brazilian South hotel chain
title_fullStr Entrepreneurial orientation and cost practice in the brazilian South hotel chain
title_full_unstemmed Entrepreneurial orientation and cost practice in the brazilian South hotel chain
title_sort Entrepreneurial orientation and cost practice in the brazilian South hotel chain
author Lizote, Suzete Antonieta
author_facet Lizote, Suzete Antonieta
Teston, Sayonara Fátima
Zawadzki, Patrick
Kumar Gupta, Sandeep
author_role author
author2 Teston, Sayonara Fátima
Zawadzki, Patrick
Kumar Gupta, Sandeep
author2_role author
author
author
dc.contributor.author.fl_str_mv Lizote, Suzete Antonieta
Teston, Sayonara Fátima
Zawadzki, Patrick
Kumar Gupta, Sandeep
dc.subject.por.fl_str_mv Entrepreneurial orientation
Costs
Hotel chain
Orientação empreendedora
Custos
Rede hoteleira
topic Entrepreneurial orientation
Costs
Hotel chain
Orientação empreendedora
Custos
Rede hoteleira
description This study aims to assess the relationship between entrepreneurial guidance and cost practices in hotels. The material to carry out descriptive and relational research with a quantitative approach was a self-administered questionnaire answered by hotel managers in 16 cities in the South region of Brazil. The data collected were analyzed using ANOVA and Spearman's correlation analysis. The results of this study showed that hotels that adopt the activity-based costing method and form the price considering market values ​​are the ones that have the highest entrepreneurial orientation, respectively. Among the practical implications, the results can assist in management decision-making. At the same time, when working with the formation of the daily rate, it is found that the hotels that carry out pricing based on market values ​​are the ones that have the best cost practices. The study has originality, as it demonstrates a conservative attitude in hotels regarding risk-taking.
publishDate 2020
dc.date.none.fl_str_mv 2020-04-27
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.unoesc.edu.br/race/article/view/23184
10.18593/race.23184
url https://periodicos.unoesc.edu.br/race/article/view/23184
identifier_str_mv 10.18593/race.23184
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv https://periodicos.unoesc.edu.br/race/article/view/23184/14173
https://periodicos.unoesc.edu.br/race/article/view/23184/14206
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
text/html
dc.publisher.none.fl_str_mv Universidade do Oeste de Santa Catarina
publisher.none.fl_str_mv Universidade do Oeste de Santa Catarina
dc.source.none.fl_str_mv RACE - Revista de Administração, Contabilidade e Economia; Vol. 19 No. 1 (2020): RACE jan./abr. 2020; 9-28
RACE - Revista de Administração, Contabilidade e Economia; v. 19 n. 1 (2020): RACE jan./abr. 2020; 9-28
2179-4936
1678-6483
reponame:RACE (Joaçaba. Online)
instname:Universidade do Oeste de Santa Catarina (UNOESC)
instacron:UNOESC
instname_str Universidade do Oeste de Santa Catarina (UNOESC)
instacron_str UNOESC
institution UNOESC
reponame_str RACE (Joaçaba. Online)
collection RACE (Joaçaba. Online)
repository.name.fl_str_mv RACE (Joaçaba. Online) - Universidade do Oeste de Santa Catarina (UNOESC)
repository.mail.fl_str_mv race@unoesc.edu.br||editora@unoesc.edu.br
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