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Advisor(s)
Abstract(s)
A motivação fulcral na escolha desta temática foi a escassez de investigação
realizada em Portugal sobre o sistema uniforme de contas para a indústria
hoteleira.
Esta tese tem como objetivo primordial analisar a problemática do controlo e
gestão dos hotéis, através do system of accounts for the lodging industry.
Faremos diversas pesquisas bibliográficas e sua consequente análise para
melhor enquadramento do assunto a abordar.
Introduzimos uma contextualização histórica do sistema uniforme de contas
para a indústria hoteleira, a sua génese e eventuais avanços. Explicaremos em
que consiste o referido sistema, apresentando o seu funcionamento,
aplicabilidade e os efeitos que propiciam nas operações hoteleiras e respetivos
departamentos.
Com este projeto pretendemos auxiliar os profissionais de gestão, economia,
finanças e contabilidade a entenderem melhor o funcionamento da
contabilidade analítica hoteleira. Também é nossa ambição fomentar os
conhecimentos dos proprietários e gestores hoteleiros, para que estes tenham
a noção da importância de recolha e análise dos dados de modo organizado e
uniformizado, garantindo assim o sucesso contínuo de eficiência e
maximização da rentabilidade.
Finalmente, com o trabalho apresentado, pretendemos acrescentar valor já que
como se disse, a investigação nesta área da contabilidade do sector hoteleiro é
reduzida a nível nacional, ainda mais comparando a referida contabilidade com
a contabilidade geral e a introdução do sistema de normalização contabilística.
The central motivation in choosing this subject, was the scarcity of research carried out in Portugal on the uniform system of accounts for the hotel industry. This thesis has as main objective to analyze the problem of control and management of hotels, through the system of accounts for the lodging industry. We will make several bibliographical searches and their consequent analysis for better framing of the subject matter. We introduced a historical overview of the uniform system of accounts for the hotel industry, its genesis and eventual advances. We will explain what constitutes this system, showing its operation, applicability and effect that promote hotel operations and its respective departments. With this project we intend to assist professionals in management, economics, finance and accountancy to understand better the functioning of analytic accounting. It is also our ambition to foster the knowledge of hotel owners and managers, so that they have the notion of the importance of data collection and analysis so organized and standardized. Thus it will ensure the continued success of efficiency and maximize profitability. Finally, with the presented work, we plan to add value since as noted, research in this area of the hotel sector is reduced at the national leveleven more, comparing the refered accounting with the general accounting and the introduction of the system of accounting normalization system.
The central motivation in choosing this subject, was the scarcity of research carried out in Portugal on the uniform system of accounts for the hotel industry. This thesis has as main objective to analyze the problem of control and management of hotels, through the system of accounts for the lodging industry. We will make several bibliographical searches and their consequent analysis for better framing of the subject matter. We introduced a historical overview of the uniform system of accounts for the hotel industry, its genesis and eventual advances. We will explain what constitutes this system, showing its operation, applicability and effect that promote hotel operations and its respective departments. With this project we intend to assist professionals in management, economics, finance and accountancy to understand better the functioning of analytic accounting. It is also our ambition to foster the knowledge of hotel owners and managers, so that they have the notion of the importance of data collection and analysis so organized and standardized. Thus it will ensure the continued success of efficiency and maximize profitability. Finally, with the presented work, we plan to add value since as noted, research in this area of the hotel sector is reduced at the national leveleven more, comparing the refered accounting with the general accounting and the introduction of the system of accounting normalization system.
Description
Dissertação de Mestrado
apresentado ao Instituto de Contabilidade e Administração do Porto para
a obtenção do grau de Mestre em Contabilidade e Finanças, sob
orientação de Professor Doutor Filipe Ambrósio e
co-orientação do Mestre António Melo
Keywords
Contabilidade de gestão SNC Hotelaria USALI Gestão hoteleira Hotel management Management accounting Hospitality
Citation
Publisher
Instituto Politécnico do Porto. Instituto Superior de Contabilidade e Administração do Porto