Utilização do Custeio Variável no Gerenciamento de Hotéis: Uma Pesquisa no Setor Hoteleiro do Nordeste Brasileiro

Abstract

   The article aims at to discuss the method of variable costing in the management of the hotels. For this, uses a research in the hotel industry of the Brazilian Northeast. The choice of the theme is due to the perception of the changes in the market and the challenges imposed by a competitive environment, in which is the hotel industry, what has been provoking an increase of their managerial tools, among these the tools of costs. In this context, the work approaches the use of the variable costing in the administration of the hotels, it discusses the application in the measurement of the result and it presents some implications of the use of other costing methods. The methodological techniques were the direct and indirect documentation. In the use of direct documentation, it used the extensive direct observation under the form of applied questionnaire in the hotels of the Brazil Northeast through the sampling process. In the indirect documentation, the bibliographical research was used. The research accomplished at the hotels reveals that 72,1% of them use the full costing for the decisions, what can promote some problems in the information. Finally, it ends that the variable costing, when used in the decisions, it can improve quality of the information and of the relative decisions on business having made for the managers of the hotels.