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Setting up operating indicators and ratios for independent hotels

2017Conference object Open access
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dc.contributor.authorGomes, Conceição
dc.contributor.authorSantos, Luís Lima
dc.contributor.authorMalheiros, Cátia
dc.contributor.authorCardoso, Paula
dc.date.accessioned2022-08-02T12:52:33Z
dc.date.available2022-08-02T12:52:33Z
dc.date.issued2017
dc.description.abstractHospitality managers need to optimize the decision making process. Therefore, hotel chains use operating ratios and indicators for their performance evaluation. The Uniform System of Accounts on Lodging Industry (USALI) provides a range of ratios and indicators for all hotel departments in its Part III. However, this information is prepared for hotel chains, given the fact that it is used to support information processing, standardization and comparability. Some of these ratios and indicators are used, on one hand, by public entities, and, on the other hand, to make comparisons among the hospitality performances of different countries. The Portuguese corporate structure is composed by micro and small enterprises. This fact has directed us to build a set of suitable ratios and indicators to be used on the management accounting of micro and small independent hotels, since it is possible to adapt USALI to the independent hotels. The research analyses the importance and the adaptability of USALI indicators and ratios in independent hotels. To accomplish the aim and objectives, the Portuguese case was analysed by conducting a survey to obtain data, which has then been submitted to a statistical analysis. The questionnaire was applied to hotels in the Leiria and Western regions (95 hotels) of the country. The sample was defined considering a percentage of independent hotels. It was concluded that, regarding operating indicators and ratios, the most frequently used per independent hotels are: room occupancy percentage, average daily rate (ADR), revenue per available room (RevPAR) and average occupancy per room. According to the findings, a tableau de bord was created, to be used by small and micro independent hotels.pt_PT
dc.description.versioninfo:eu-repo/semantics/publishedVersionpt_PT
dc.identifier.citationGomes, C., Santos, L.L., Malheiros, C., & Cardoso, P. (2017). Setting up operating indicators and ratios for independent hotels. Proceedings Book of the IX International Tourism Congress (ITC’17), 29-30 November 2017, Peniche, Portugalpt_PT
dc.identifier.urihttp://hdl.handle.net/10400.8/7488
dc.language.isoengpt_PT
dc.peerreviewedyespt_PT
dc.publisherCITURpt_PT
dc.subjectUSALIpt_PT
dc.subjectIndependent hotelspt_PT
dc.subjectLodging industrypt_PT
dc.subjectRatios and indicatorspt_PT
dc.titleSetting up operating indicators and ratios for independent hotelspt_PT
dc.typeconference object
dspace.entity.typePublication
oaire.citation.endPage255pt_PT
oaire.citation.startPage241pt_PT
oaire.citation.titleITC'17 - International Tourism Congress, 9th, Peniche, Portugal, November 29-30pt_PT
person.familyNameGomes
person.familyNameLima Santos
person.familyNameMalheiros
person.familyNameCardoso
person.givenNameConceição
person.givenNameLuís
person.givenNameCátia
person.givenNamePaula
person.identifier1269004
person.identifier.ciencia-idDA19-611B-AFAB
person.identifier.ciencia-id1A1E-830E-DF42
person.identifier.ciencia-id6811-92A0-D316
person.identifier.ciencia-idB41A-3170-5C6B
person.identifier.orcid0000-0001-5715-8384
person.identifier.orcid0000-0002-6652-7601
person.identifier.orcid0000-0002-7674-4036
person.identifier.orcid0000-0002-6613-9510
person.identifier.ridF-4413-2017
person.identifier.scopus-author-id57196741324
rcaap.rightsopenAccesspt_PT
rcaap.typeconferenceObjectpt_PT
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relation.isAuthorOfPublication6af6e071-b497-427b-a336-8dd14b290996
relation.isAuthorOfPublication.latestForDiscovery882d100f-c74a-4209-b7ae-cd9d619b3ae7

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