Custos e formação do preço de vendas em hotéis

To compete in the present economic context, where efficient cost management is crucial, adopting an entrepreneurial approach to establishing strategies becomes an essential factor for business success. With such understanding, this research aims to evaluate the relationship between organizational performance and hotel cost management. Methodologically, regarding its objectives, it is classified as descriptive and in relation to the approach of the problem, it is quantitative nature. The data were obtained from 26 hotels located in Balneario Camboriu and Itajai / SC through a survey with a questionnaire, which analysed the perception of managers. The costs were worked out according to the method used to estimate them, the daily price criterion, the main hosting costs and their usefulness. For the analysis of the results, Analysis of Variance (ANOVA) was used. The results of this study showed that hotels that adopt the activity-based costing method and form the price considering market values are the ones that have the highest performance. It was confirmed that cost practice has no correlation with performance.