Análise dos custos de uma empresa hoteleira a partir do custeio baseado em atividades

Abstract

The aim of this study is to determine, through the application of activity-based costing, the daily cost of a hotel located in the city of Maceió/AL. To achieve this, a descriptive, empirical case study was carried out, with a qualitative approach, using data collection techniques such as interviews and observation. In addition, first-stage drivers were used to determine activity costs and second-stage drivers were used to determine costs by room type. The method provided information on the costs of the hotel's activities and also provided parameters for strategic decision-making on the costs of the services provided. The results showed that “producing breakfast” and “cleaning the rooms” were the most resource-intensive activities, accounting for 28.50% and 22.10% respectively of total indirect costs. When calculating daily room costs, it was observed that, in absolute value, the “family” size rooms had the highest total cost, followed by the “Standard Double” size with the second highest total cost. In terms of unit values, the “Standard Double” size rooms had the lowest daily cost; on the other hand, the “panoramic” rooms had the highest daily cost. This study expands on the contributions of previous studies, namely exploring the use of ABC in a hotel, and advances the theoretical contribution of its results, which confirm the relevance of the study in relation to calculating the costs of services provided, promoting a decisively less subjective and more explanatory methodology for allocating these costs, particularly with regard to indirect costs.