Informações de custos como ferramenta de suporte à gestão hoteleira

Abstract

This study aims at investigating costs information in Fortaleza hotels management. The relevance of tourism in Ceara with the resulting employment generation and hotelier sector increasing, as well as its growing competitiveness, justify this research. Therefore, costs management within hotelier enterprises becomes one of the sectors which determine this branch surviving, since useless or misuse of costs information to measure adequately companies’ products or services can negatively reflect on its competitiveness. The descriptive, quantitative research was based on secondary data such as books, papers and journals subscribed by CAPES, as well as primary data collected within field research, using forms directly administered to hotel managers. The study shows that costs information are used to management purposes as costs control and price generation, so as to strategic aims. In the concerning to hotels strategic positioning, the strategy is differentiation engaged with focus and low cost is not predominant.