Entrepreneurial orientation and cost practice in the brazilian South hotel chain
This study aims to assess the relationship between entrepreneurial guidance and cost practices in hotels. The material to carry out descriptive and relational research with a quantitative approach was a self-administered questionnaire answered by hotel managers in 16 cities in the South region of Br...
| Authors: | , , , |
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| Format: | article |
| Status: | Published version |
| Publication Date: | 2020 |
| Country: | Brasil |
| Institution: | Universidade do Oeste de Santa Catarina (UNOESC) |
| Repository: | RACE (Joaçaba. Online) |
| Language: | English |
| OAI Identifier: | oai:ojs.periodicos.unoesc.edu.br:article/23184 |
| Online Access: | https://periodicos.unoesc.edu.br/race/article/view/23184 |
| Access Level: | Open access |
| Keyword: | Entrepreneurial orientation Costs Hotel chain Orientação empreendedora Custos Rede hoteleira |
| Summary: | This study aims to assess the relationship between entrepreneurial guidance and cost practices in hotels. The material to carry out descriptive and relational research with a quantitative approach was a self-administered questionnaire answered by hotel managers in 16 cities in the South region of Brazil. The data collected were analyzed using ANOVA and Spearman's correlation analysis. 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 entrepreneurial orientation, respectively. Among the practical implications, the results can assist in management decision-making. At the same time, when working with the formation of the daily rate, it is found that the hotels that carry out pricing based on market values are the ones that have the best cost practices. The study has originality, as it demonstrates a conservative attitude in hotels regarding risk-taking. |
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