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Insights into budgeting in the hospitality industry: the case of micro- lodging establishments in the Oporto region
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Resumo(s)
This Work Project investigates the use of budgets and other planning and control techniques
by micro-Lodging Establishments (LE). Thirty-two managers of LE located in the Oporto
region responded to a questionnaire focusing on the adoption of budgets, and other techniques
based on sustainability measures and online reviews. The paper explores LE characteristics and
management, by comparing them to larger organizations in the hospitality industry. The
research addresses LE managers as the results show they should be more aware of the
importance of adopting and mastering budgeting and other planning and control techniques to
improve the overall performance of their businesses.
Descrição
Palavras-chave
Budgeting Hospitality Lodging establishments Micro enterprises Planning and control Oporto region