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Restaurant management through USAR and USALI: Exploratory approach to similarities and differences

2023Conference object Open access
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dc.contributor.authorCampos, Filipa
dc.contributor.authorSantos, Luís Lima
dc.contributor.authorGomes, Conceição
dc.date.accessioned2023-04-17T14:13:25Z
dc.date.available2023-04-17T14:13:25Z
dc.date.issued2023
dc.description.abstractThe tourism sector is key to global economic development. The hotel and restaurant business segments are very relevant for the generation of wealth and employment, so the managers of these companies must have quality information to support their decisions. In this regard, the research subject of this paper is two uniform systems of accounting applicable to the tourism sector and generally accepted in the hotel and restaurant industry. The general objective of this research is to study the USALI (Uniform System of Accounts for the Lodging Industry) and the USAR (Uniform System of Accounts for Restaurants) to provide a simple-to-use analytical basis for managers to gain a competitive advantage. This main objective is underpinned by three specific objectives focused on the study of the practical aspects of these two accounting systems: the analysis of the income statements, the analysis of the detailed auxiliary/supporting schedules and the establishment of structural relationships that will contribute to supporting restaurant managers, whether as a department of a hotel or as an independent business. The methodology used follows an exploratory approach, through the study and analysis of relevant bibliography, which consists of books and articles by various authors and the official documents of the two uniform accounting systems. The results allow us to highlight the main differences between the two systems, which are composed of several detailed auxiliary/supporting schedules. The study evidenced that USAR and USALI provide information with distinct management goals, whereby USAR presents a higher degree of detail and suggests more in-depth operational and financial analyses. The conclusions highlight the importance of USAR and USALI, with USAR contributing to better analysis and performance in the food and beverage department. The main practical contribution of this study results in the perception, for managers, of these two systems as a coherent whole, since the study allows the analysis of both separately and/or through their similarities.pt_PT
dc.description.versioninfo:eu-repo/semantics/publishedVersionpt_PT
dc.identifier.citationCampos, F., Santos, L.L., & Gomes, C. (2022, September 22-24). Restaurant management through USAR and USALI: Exploratory approach to similarities and differences [paper presentation]. In Conference proceedings of The 10th International Scientific Conference "Finance, Economics and Tourism" (FET 2022), Pula, Istria, Croatia, EUpt_PT
dc.identifier.isbn978-953-377-007-9
dc.identifier.urihttp://hdl.handle.net/10400.8/8397
dc.language.isoengpt_PT
dc.publisherFaculty of Economics and Tourism of the University of Pulapt_PT
dc.relationCentre for Tourism Research, Development and Innovation
dc.subjectManagement accountingpt_PT
dc.subjectUniform systems of accountspt_PT
dc.subjectUSALIpt_PT
dc.subjectUSARpt_PT
dc.subjectHospitality industrypt_PT
dc.subjectRestaurant industrypt_PT
dc.titleRestaurant management through USAR and USALI: Exploratory approach to similarities and differencespt_PT
dc.typeconference object
dspace.entity.typePublication
oaire.awardTitleCentre for Tourism Research, Development and Innovation
oaire.awardURIinfo:eu-repo/grantAgreement/FCT/6817 - DCRRNI ID/UIDB%2F04470%2F2020/PT
oaire.citation.endPage463pt_PT
oaire.citation.startPage445pt_PT
oaire.citation.titleFET 2022 - International Scientific Conference “Finance, Economics and Tourism, 10th, September 22-24, Pula, Istria, Croatia, EUpt_PT
oaire.fundingStream6817 - DCRRNI ID
person.familyNameCampos
person.familyNameLima Santos
person.familyNameGomes
person.givenNameFilipa Alexandra Gomes de
person.givenNameLuís
person.givenNameConceição
person.identifier1269004
person.identifier.ciencia-idFA10-3BC8-DBCC
person.identifier.ciencia-id1A1E-830E-DF42
person.identifier.ciencia-idDA19-611B-AFAB
person.identifier.orcid0000-0002-1954-3940
person.identifier.orcid0000-0002-6652-7601
person.identifier.orcid0000-0001-5715-8384
person.identifier.ridF-4413-2017
person.identifier.scopus-author-id57196741324
project.funder.identifierhttp://doi.org/10.13039/501100001871
project.funder.nameFundação para a Ciência e a Tecnologia
rcaap.rightsopenAccesspt_PT
rcaap.typeconferenceObjectpt_PT
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relation.isAuthorOfPublication882d100f-c74a-4209-b7ae-cd9d619b3ae7
relation.isAuthorOfPublication4a53901a-3cdd-45ea-a0b1-ab33ae99023e
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relation.isProjectOfPublication3a88203b-72d3-43e6-b11e-2805fe8b1821
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