Análise da sazonalidade numa empresa do ramo hoteleiro

Abstract

The present work presents a study accomplished in a company of medium load of the hotel segment, located in the city of Tramandaí-RS. It was looked for, in this study, to accomplish a larger knowledge regarding the hotel as company and an explanation of the tourist section in the current economy as well as to elaborate an analysis of the possible effects of the instability in the customers' demand in the results of the hotel, in function of his/her location in coastal area, whose characteristic is to present great demand oscillations between the discharge and low station. For such the relative concepts were used to the accounting of costs and managerial and the collection of data, regarding the exercise of 2008, with the managers and accountant of the company, whose values subsidized the relative calculations to the balance point and the point of closing of the same. Through the analysis of these it can be verified that the maintenance of the lodging services during the whole period is an appropriate decision in relation to the covering of the fixed costs of the company and the profit obtaining, what makes unfeasible the closing of their activities during the low station. However, so that such decision can be accomplished in an efficient way is done necessary a larger involvement of the collaborators with the process of financial administration and the integration of the hotel with the own accounting, what could make possible the implementation of a control work and administration of costs. It was still noticed the lack of a strategic vision of the managers, in other words, gone back to long period, the one that seems characterize the global thought of the whole area.