Relação de Custos para Processo de Tomada de Decisões no Setor Hoteleiro: Um Estudo de Caso de um Hotel em Paranaíba

Abstract

This research seeks to understand in the structure of cost management in the hosting sector the difficulties imposed by the current world scenario, and to analyze the most efficient way to reduce its unnecessary expenses and expenses. Since cost accounting becomes a strong basis in business decision making, the conduct of the research is justified considering this concept of control and cost management in hotel management being a possible determinant of the success or failure of a company. A bibliographic review on the subject was elaborated, in addition, an exploratory research was carried out, followed by a case study at the Cast Comfort Hotel located in Paranaíba – MS. Through an analytical aspect, the applied methodology was descriptive with a qualitative approach. The results of the research show that Hotel Cast Comfort uses a tool that assists the effective management of products and cost control, and that the manager of the establishment has technical knowledge about costs and expenses and full knowledge of the importance of using cost accounting, in addition to adapting to various situations, in order to control and reduce your financial losses in your business activity.