A utilização dos custos no suporte às atividades de marketing: um estudo no setor hoteleiro de Curitiba e região metropolitana

Abstract

The objective of this article is to analyze the use of information of costs as strategic ends in service provisions, and the support that can be given to marketing activities according to the demands of the hotel sector. This study is aimed at empirically verifying if hotel managers of Curitiba and its metropolitan area apply the concepts of costs to develop managerial strategies in decision making activities. The results revealed that in relation to the hotel managers’ strategic positioning, they prefer to apply differentiation strategies to the end activities as a whole. In relation to the managers’ perception about the usefulness of the information on operational costs of suppliers and customers for strategic ends, they answered that it is necessary to facilitate negotiations, and to obtain eventual savings. Regarding operational costs, they affirmed that they are useful and indispensable for price formation and promotions..