Carlos Simão Struckas Filho
Master's – Descriptive Analysis of The Usefulness of Cost Information in Brazilian Hospitality Organizations: a view from the perspective of the decision-maker
Advisor: Prof. Dr. Marcio Luiz Borinelli
Comission: Profs. Drs. Wellington Rocha, Rogério João Lunkes and Ana Cristina de Faria
Class: 215, FEA-5
The purpose of this study was to investigate the usefulness of cost information in the decision-making process of managers of Brazilian hospitality companies. Concepts derived from the Information Theory are used in the research, in order to provide subsidies for the conceptualization of what is Information and practical subsidies that allow the delimitation of a Cost Information, a procedure that allowed the systematization and description of the information coming from the artifacts investigated in this research. The research was based on the development and application of a Survey aimed for the collection of data regarding the intensity of use, an indicator of the usefulness implemented in the research, of the cost information in the routine of the hotel managers, measured by means of a likert scale of 7 points, in which 1 indicates the non-use of the information in his decision-making process and 7 the intense use of the information. The survey were sent to 10,800 (ten thousand and eight hundred) companies listed by the National Registry of Tourism Companies of the Ministry of Tourism (Cadastur) until the 3rd half of 2018, obtaining a return of 47 valid Questionnaires. From the data obtained in the survey, it is identified that the artifacts considered to be most useful by the managers of Brazilian hospitality companies are: (a) Cost Measurement - i. full costing, and, ii. absorption costing; (b) Operational Cost Management - i. cost-volume-profit analysis; ii. vertical analysis; iii. horizontal analysis; and iv. Activity-based costing; (c) Strategic Cost Management - i. target cost management; and, ii. Activity-based management.
*Abstract provided by the author