COST MANAGEMENT IN RESORT HOTELS IN THE SOUTH OF BRAZIL

Abstract

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.