Utilização dos artefatos gerenciais na gestão dos hotéis de João Pessoa

Abstract

Management accounting artifacts are management tools so that they produce information that guides them in the decision-making process, so this paper had as a general objective to investigate the use of administrative artifacts in the management of hotels in the city of João Pessoa. As for the conceptual referential, it was based in many authors; the approach was made through the application of a questionnaire based in Morais, Coelho e Holanda (2014) and Silva e Lucena (2016) , for this, it was done a study involving 14 hotels registrated in ABIH-PB (Associação Brasileira da Indústria de Hotéis da Paraíba), corresponding for 60,86% of population . Being this a descriptive research, it was submitted in the program to the data statistical treatment. In what concerns to the research results, it was noticed that most of the interviewed hotels are small businesses, the independent kind, with an outsourced accounting. Besides that, the results demonstrate that the agreement of the managers predominates related to the support and elaboration of management reports, as the control and management of the costs. The budget, the strategic planning and activity based management was the artifacts that had highlighted for more percentage of use. This way, this research contributed to clarify about the use of administrative artifacts in hotels management in the city of João Pessoa.