Práticas orçamentárias no setor hoteleiro: um estudo nos hotéis localizados no estado de Pernambuco

Abstract

This study investigates aspects related to budgetary practices in hotels in Pernambuco. Regarding the methodology, the research presents itself as a descriptive and quantitative approach in relation to the research strategy. As for the type of investigation, the research is classified as a survey. For purposes of adapting and validating the questionnaire to the context under study, a pre-test was carried out with three professionals who carry out or study activities related to the business budgeting process. The research was a census, with a universe composed of 456 enterprises located in the state of Pernambuco, according to the Registry of Tourist Service Providers (CADASTUR), published in the third quarter of 2021, with 82 responses obtained. The study found that 63.4% of the undertakings are located in the municipalities of Ipojuca, Recife and Fernando de Noronha, that 59.7% are micro and small companies, of which 42.2% formally prepare budgets, 23, 2% in a non-formalized way and 36.6% do not elaborate any form of budgetary control. However, the prevailing form of conducting the budget process is the participatory model (55.8%). The most used type of budget is the flexible one (42.4%), and the zero-based budget is less used (9.6%). Respondents perceived the usefulness and relevance of the budget for decision-making. There were some criticisms of the budget process. The criticisms with the greatest agreement were two: the first, the budget collaborates with budgetary games and the second, the budget requires a lot of time in the elaboration process. When verifying the existence of a relationship between the characteristics of the hotels and the budgetary practices, the research findings showed a relationship between the variables of budgetary practices both with the size of the company and with the type of enterprise. With regard to the relationship between respondents' characteristics and budgeting practices, the tests showed a relationship with age group and education. It was concluded, therefore, with this study, that the preparation of the budget in the companies of the hotel sector of Pernambuco is not yet established as a practice in micro and small companies and that medium and large companies tend to make greater use of this tool. However, for 95.2% of respondents, the budget is an important artifact for company management.