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Informações de custos: um estudo em empresas hoteleiras na cidade de Florianópolis - SC

2009; UNIVERSIDADE DE SÃO PAULO; Volume: 20; Issue: 2 Linguagem: Inglês

10.11606/issn.1984-4867.v20i2p345-368

1984-4867

Rogério João Lunkes,

Business and Management Studies

The increasing competitiveness is taking hotels to best adjust its management systems mainly those related to costs. The subject of this work is developed in this sense: to present research results obtained from the use of cost information in hotel companies in Florianópolis (SC) city. Thus, the research verifies how hotel companies understand and use their cost information to explore advantages and minimize threats resulting from environmental changes. This way, one brief revision is undertaken on the main concepts related to costing methods, analysis cost/volume/profit, responsibility center management and daily rate formation. To develop this research and achieve the main objective, a descriptive method was used throuch a survey and delineation by accessibility. The results reveal that 40% of hotels use some kind of costing system.