THE “UNIFORM SYSTEM OF ACCOUNTS FOR THE LODGING INDUSTRIES. CASE STUDY: HOTEL BAÍA
This work attempts to explain the uniform system of accounts for the lodging industry (USALI) as a tool used in management control. It aims to describe the model as well as the rendered information to support the decision making procedure. It also intends to assess whether USALI is being used in Portugal at corporate level, in which way, which are the similarities/differences once compared with the theoretical model, and which is the precise management information that corporate takes into consideration in its decision making procedures. To this end, the research method used was the case study done at hotel Baía. After the description of the model and the case study analysis, one comes to the conclusion that hotel Baía uses USALI as a source of information in its decision making procedures, but with some adaptations though, namely by using allocation bases and by adapting income statements to meet its needs, digressing this way from the theoretical model. As far as similarities are concerned, one to be found is the ratio analysis and the comparison between the yearly information and its variations, in value and percentage.
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