A Gestão de custos como ferramenta para tomada de decisão no ramo hoteleiro de Dourados (MS)

Abstract

The main motivation of this research was to present a study that helps to understand the flow of spending the hotel chain Golden City and the impacts of costs in the prices of hotels in the city daily. The study aims to analyze the use of cost management systems in the determination and evaluation of the economic and financial results of the products and services of the hotel businesses in Golden (MS). The total universe of research, while intentional sample, according to what was searched through websites, consists of 28 hotels in Golden / MS. Of this total, 18 hotels were interviewed, 2 are disabled and the remaining, 8 hotels, there were incompatibilities little time or motivation to participate in the interview, by phone or in person. The survey instrument used was based on semi-structured interviews. Missing Support Cost Accounting and Management Accounting tool thus far. The decision for the price of daily training is intuitive and not elaborate, since most hotels is based on the market value and the adjustment of wages and taxes to the prices of daily. The hotel network does not use a Golden Cost Accounting as a tool for decision making, pricing and operational control.