CiTUR - Livros (capítulos)
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- Accounting for dissimilarities in hospitality costs among Portuguese regionsPublication . Tourita, Íris; Gomes, Conceição; Malheiros, Cátia; Santos, Luís LimaHospitality industry is characterized by some specificities such as high fixed costs, labour intensive and intensive capital. All of these implies a unique cost structure that will be different from the other industries. A large share of operating costs in the hospitality industry is fixed costs, including labour costs. Those differences will imply a divergence in the use management accounting techniques so that manager decisions will be better. The hotel performance diverges according the location and the cost structure has got a great influence in the company’s performance. It is also known that competition influence the enterprises costs, and the hospitality competition is diverse among Portuguese regions. Therefore, it could be asked if the cost structure varies according to location of the hotel company. Data was collected on July 4, 2019, on the SABI platform and the sample is composed by 1808 hotel companies registered in Portugal with two economic activity codes (CAE), “55111 - Hotels with restaurant” and “55121 - Hotels without restaurant”. The cost structure was analysed in the 2010-2017 period through the costs presented in income statement. The findings provide current trends about hospitality industry cost structure and the evolution between 2010 and 2017. In Portugal, in general terms, supplies and external services have got the largest share of the cost structure. In addition, an inter-comparison region was made, which determined that cost structure is significantly different. In fact, supplies and external services, labour cost, cost of goods sold, and materials consumed, and depreciation have a different weight among the Portuguese regions.
- Achieving a competitive management in micro and small independent hotelsPublication . Santos, Luís Lima; Gomes, Conceição; Malheiros, CátiaThe lodging industry is a crucial contributor to global tourism revenues in many countries. A significant part of hotel revenues comes from micro and small hotel companies not belonging to global brands. The aim of this chapter is to propose new tools – based on USALI and on the most relevant operating ratios – to support the management of micro and small hotels that are not integrated into hotel chains. The methodology starts with literature review, which allowed to point out some USALI schedules that are not being used, a lot of items of USALI schedules without relevance and a set of operating ratios and indicators highlighted by researchers and professionals. The first result consists in the proposal of seven simplified hospitality management accounting schedules (revenue and cost items). The second result is an operating scorecard that includes the ratios and indicators useful for micro and small independent hotels.
- Analysis of scientific production: Smart tourism destination, technology and sustainabilityPublication . Rafael, CéliaSmart Destination appear as a planning tool, where improving the quality of life of residents is the main goal, based on corporate social responsibility and sustainable development. Technologies can contribute to its development by integrating knowledge and innovation into the tourism products and services that make up the supply and experiences of smart tourism. The aim of this study is to analyze the scientific production on the theme of smart tourism, through research and bibliometric analysis and to evaluate the main research topics on smart touristic destinations and social responsibility and relationship with technologies. This article presents conclusions about the trends and dynamics of the investigation of smart tourism and smart destinations, trying to analyze the influence of technology and sustainability for the sector.
- Are alternative accommodations a threat to hotels in Portugal?Publication . Elias-Almeida, Anabela; Ferreira, Cátia Malheiros; Lopes, Maria SofiaThe possibility to book unique accommodations around the world is growing. Since 2005 an alternative segment of accommodation is becoming a strong phenomenon in Portugal, progressively increasing in demand. There are many different types of alternative accommodations, from cheap to luxury, each operating in its own niche. In Portugal, the rise of luxury accommodations has brought new attention to the lodging sector. Traditional accommodations are also benefitting from recent travel trends. More travelers want to live and feel as a local, and less like a tourist. Today, it´s becoming more about experiencing a destination for what it is and meeting other travelers who are interested in meeting new people. Therefore, this study aims to understand the growth of tourism and alternative accommodations in Portugal, and their impact on the Hotel industry. Are alternative accommodations a threat for hotels? And what about hotel operational performance? To answer these two questions the present study examines the effects of alternative accommodations supply on two key hotel performance metrics: occupancy rate and RevPar in all Portuguese hotels for the period between 2014 and 2018.
- Are hotel companies creditworthy? The case of Portuguese hospitality industryPublication . Pãozinho, Ricardo; Santos, Luís Lima; Gomes, Conceição; Malheiros, CátiaThe hospitality industry achieved an important place in modern economies, namely in terms of the contribution to the GDP and for direct and indirect employment. Considering that, this paper aims to highlight the hotel companies’ level of solvency, as a sustainability factor in an extremely competitive sector. The main structure ratios of Portuguese Hotels in the 2010-2017 period will be analyzed; data was collected on July 4, 2019, on the SABI platform and the original sample is composed by 2161 hotel companies registered with two economic activity codes (CAE), “55111 - Hotels with restaurant” and “55121 - Hotels without restaurant”. The structure ratios, also known as debt ratios, highlight the importance of financing sources (resources), as well as the way in which financing is applied (applications). On the other hand, capital raising by companies, whether they are from the hospitality sector or not, should be carried out at the lowest cost in order to maximize their value. For the hotelier, it is essential to have his company balanced in the medium and long term; that is the reason why the investment coverage ratio, the fixed assets coverage ratio, the financial autonomy ratio and the solvency ratio were considered in the analysis. It is expected to obtain results that help hospitality managers understand the importance of the solvency and to guide the management for the financial sustainability in the medium and long term.
- Assessing the liquidity in Portuguese hotel companiesPublication . Silva, Catarina; Santos, Luís Lima; Gomes, Conceição; Malheiros, CátiaThe hospitality companies have had substantial growth in the tourism sector which gives them a large part of the revenue generated by the sector. In this regard, its impact, whether negative or positive, is quite high and generates a response to a need felt by agents of the environment in which it operates. As a short-term sustainability indicator, the liquidity level of a company demonstrates its ability to repay its obligations, being a great management support for decision making and anticipation of financial problems that may arise. Considering the volatility of hotel companies, greater importance is given to the study of liquidity. The main liquidity ratios of Portuguese hotels in the 2010-2017 period will be analysed; data was collected on July 4, 2019, on the SABI platform and the original sample is composed of 2161 hotel companies registered with two Portuguese economic activity codes (CAE), “55111 - Hotels with restaurant” and “55121 - Hotels without restaurant”. The assessment of liquidity level will be important to decision makers understand if there are differences between hotels with or without restaurant and among the Portuguese districts were hotels are located. The results of this study are expected to be of assistance to hotel managers as decisions taken within the organization can be more deliberate and informed.
- Comunicação no turismoPublication . Sousa, Ana Elisa
- Determinantes do TRevPAR: uma análise dos hotéis portugueses entre 2010 e 2017Publication . Rolim, Maria; Malheiros, Cátia; Gomes, Conceição; Santos, Luís LimaTRevPAR is one of the most important operating ratios of hotel management accounting, which measures an hotel's performance, not only in terms of accommodation, but considering all its current earnings, given the increase in diversification of hotel income sources. In this paper, it will be analysed TRevPAR (total revenue per available room) of Portuguese Hotels with and without restaurant, by district, between 2010 and 2017. Based on the results obtained in two different surveys. The first, performed in the SABI platform, on July 4, 2019, and the second, held on the Registo Nacional de Turismo (RNET), between July 5 and 15, 2019. From that survey a sample of 955 active hotel companies was obtained, with two economic activity codes (CAE), “55111 - Hotels with restaurant” and “55121 - Hotels without restaurant”. Once TRevPAR is calculated by dividing the total revenue of a hotel by the total number of rooms available, elements obtained in the previous research were used to calculate this indicator. Later they were analysed, considering the factors location, size and whether or not the hotel has a restaurant. The overall results point to an increase in TRevPAR over the years under review (2010-2017), also indicating that factors such as location and whether to own a restaurant significantly influence TRevPAR. Regarding the size of the hotels, it was found out that TRevPAR is positively influenced.
- Diferenciação do produto através da valorização do turismo industrialPublication . Guerra, Tânia Ferreira; Pacheco, Maria Pilar Moreno; Almeida, António Sérgio Araújo deThis article aims to analyze the industrial resources that are able to define a tourism product, this being assumed as a differentiating factor of a destination. In addition to a documentary research the practical example of S. João da Madeira has been used. Combined with the concept of cultural tourism, we find the concept of industrial heritage and in this setting the cultural offer, in its industrial expression, becomes an alternative solution that might promote diversified experiences. However, not all existing industrial heritage or industrial offer emerges as something attractive or interesting to the visitor. Mainly, the interest lies in the exceptionality and differentiation of experiences and in a global experience, holistically organized by the Destination. In this context, the search for alternatives to the traditional tourism product stands out, in order to respond to the needs of an increasingly demanding market with permanent oscillations.
- Empregabilidade e ensino superior: o estudo de caso do mestrado em Gestão e Direção Hoteleira - ESTMPublication . Viana, Ana Sofia; Pais, Sónia; Sousa, Ana Elisa; Schön, MichaelEmpregabilidade é uma meta para todos aqueles que fazem um mestrado ou outro curso superior. No entanto, mais importante do que conseguir um bom emprego é encontrar o emprego para o qual os estudantes foram preparados durante os estudos e permitir-lhes alcançar a carreira que desejam/ambicionam. Neste sentido, o mestrado em Gestão e Direção Hoteleira da Escola Superior de Turismo e Tecnologia do Mar (ESTM) do Politécnico de Leiria foi projetado para permitir que os estudantes desenvolvessem competências organizacionais das muitas responsabilidades operacionais necessárias para gerir um hotel e que estão ligadas a conceitos práticos da tomada de decisões de gestão. Para preparar melhor os estudantes para o que o mercado de trabalho precisa e os empregadores desejam, é importante entender como o mercado de trabalho recebeu os estudantes após a graduação e se os empregadores reconheceram essas qualificações. Portanto, o objetivo deste estudo foi saber onde estão os mestres e o que estão a fazer no mercado de trabalho após o término deste mestrado, se sentem que a graduação foi importante e se lhes deu alguma vantagem no alcance de melhores posições de trabalho. Foi aplicado um método quantitativo a este estudo através da realização de um questionário a 19 mestres em Gestão e Direção Hoteleira. Os resultados mostraram que apesar do esforço das instituições de ensino superior procurarem, através dos mestrados, dar maiores competências aos futuros recursos humanos das organizações, a maioria das organizações ainda não reconhece nem valoriza muito estas formações.
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