Utilização de informações de custos no processo gerencial: estudo comparativo entre a hotelaria do Estado do Rio Grande do Norte e a região nordeste, sob a ótica da gestão econômico-financeira

• Autor(a) principal: Lima, Gerlando Augusto Sampaio Franco de
• Data de Publicação: 2004
• Outros Autores: Egito, Meline Oliveira Tabosa do, Silva, José Dionísio Gomes da
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Contabilidade & Finanças (Online)
• Texto Completo: https://www.revistas.usp.br/rcf/article/view/34129
• topic: Sistemas de Custeamento; Margem de Contribuição; Hotelaria; Cost Systems; Contribution Margin; Hotel Business

This study aims to present the results of a research carried out in medium and large-sized hotels in Rio Grande do Norte, Brazil, about the use of cost information in the management process. The importance of cost information is discussed, the obtained results are disclosed in relation to the use of costing methods, cost centers and knowledge about the contribution margin, comparing them to the result of a research carried out in the Northeast. After analyzing the research results, it is observed that, although hotels from Rio Grande do Norte, mainly independent ones, as well as those from the Northeast recognize the importance of cost information, they need to insert tools that are capable of supplying this information into their management, which may lead to increased competitiveness.