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Gestão de spas: USFRS vs USALI na ótica do apoio à decisão
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Advisor(s)
Abstract(s)
Este estudo tem como objetivo analisar e comparar dois sistemas contabilísticos: o Uniform System of Financial Reporting for Spas (USFRS) e o Uniform System of Accounts for the Lodging Industry (USALI) na perspetiva de evidenciar a utilidade de ambos no apoio à decisão. Estes sistemas oferecem demonstrações financeiras e operacionais que auxiliam os gestores e colaboradores a obter informações para tomarem decisões mais eficientes. Os objetivos específicos incluem a análise comparativa das demonstrações operacionais resumo e das demonstrações departamentais, bem como o estabelecimento de relações entre os dois sistemas. A metodologia utilizada neste estudo é qualitativa, utilizando a pesquisa documental para coleta de dados. Para tratamento dos dados foi utilizado o método comparativo. Os resultados destacam as principais diferenças e semelhanças entre o USFRS e o USALI, com foco nas demonstrações operacionais resumo, demonstrações departamentais e rácios. Enquanto o USALI prioriza a seção de alojamento e de alimentação e bebidas, o USFRS apresenta seções mais específicas, como massagem, cuidados com a pele, cabelo e unhas. Além disso, o USFRS favorece os custos variáveis quanto o USALI promove os custos fixos. As contribuições deste estudo permitem auxiliar os gestores na implementação e uso dos sistemas contabilísticos estudados. Assim, os gestores terão a oportunidade de conhecer tanto o USFRS como o USALI, analisando-os individual e comparativamente, o que fornecerá uma visão mais clara e específica do desempenho dos spas, assim como uma melhor perceção do desempenho global de um spa ou departamento de spas, permitindo melhorias na eficácia da gestão das empresas. As limitações deste estudo incluem a escassez de literatura sobre o USFRS, o que representa um desafio para a pesquisa futura.
This study aims to analyse and compare two accounting systems: the Uniform System of Financial Reporting for Spas (USFRS) and the Uniform System of Accounts for the Lodging Industry (USALI) in order to highlight the usefulness of both in decision support. These systems provide financial and operational statements that help managers and employees obtain information to make more efficient decisions. Specific objectives include comparative analysis of summary operating statements and departmental statements, as well as establishing relationships between the two systems. The methodology used in this study is qualitative, using document research for data collection. For data treatment the comparative method was used. The results highlight the main differences and similarities between USFRS and USALI, focusing on summary operating statements, departmental statements and ratios. While USALI prioritises the rooms and food and beverage departments, USFRS features more specific sections such as massage, skin, hair and nail care. In addition, the USFRS highlights the variable costs as much as the USALI promotes the fixed costs. The contributions of this study allow to assist managers in the implementation and use of the studied accounting systems. Hence, managers will have the opportunity to know both USFRS and USALI, analysing them individually and comparatively, which will provide a clearer and more specific view of the spas' performance, as well as a better perception of the overall performance of a spa or spa department, allowing improvements in the companies' management effectiveness. Limitations of this study include the scarcity of literature on USFRS, which poses a challenge for future research.
This study aims to analyse and compare two accounting systems: the Uniform System of Financial Reporting for Spas (USFRS) and the Uniform System of Accounts for the Lodging Industry (USALI) in order to highlight the usefulness of both in decision support. These systems provide financial and operational statements that help managers and employees obtain information to make more efficient decisions. Specific objectives include comparative analysis of summary operating statements and departmental statements, as well as establishing relationships between the two systems. The methodology used in this study is qualitative, using document research for data collection. For data treatment the comparative method was used. The results highlight the main differences and similarities between USFRS and USALI, focusing on summary operating statements, departmental statements and ratios. While USALI prioritises the rooms and food and beverage departments, USFRS features more specific sections such as massage, skin, hair and nail care. In addition, the USFRS highlights the variable costs as much as the USALI promotes the fixed costs. The contributions of this study allow to assist managers in the implementation and use of the studied accounting systems. Hence, managers will have the opportunity to know both USFRS and USALI, analysing them individually and comparatively, which will provide a clearer and more specific view of the spas' performance, as well as a better perception of the overall performance of a spa or spa department, allowing improvements in the companies' management effectiveness. Limitations of this study include the scarcity of literature on USFRS, which poses a challenge for future research.
Description
Keywords
Contabilidade de gestão Sistemas uniformes de contas USALI USFRS Hotelaria e spas Management accounting Uniform systems of accounts USFRS USALI Hospitality and spas
Pedagogical Context
Citation
Campos, F., Gomes, C., Malheiros, C., & Lima Santos, L. (2023). Gestão de spas: USFRS vs USALI na ótica do apoio à decisão. Tourism and Hospitality International Journal, 21(1), 7-26.