COST MANAGEMENT FOR PROFITABILITY MANAGEMENT SUPPORTED BY THE TARGET COSTING METHODOLOGY:

a study in a luxury hotel in Fernando de Noronha-PE

Authors

DOI:

https://doi.org/10.47179/abcustos.v20i1.765

Keywords:

Cost Management, Profitability Management, Target Costing

Abstract

This study aims to apply a managerial control methodology focusing on costs and supported by the target costing methodology to evaluate the profit planning of a company in the hotel sector. It is an inductive method, and the study is classified, according to its objective, as exploratory and descriptive. Regarding the technical data collection procedures, this research used primary data documents from a company in the hotel sector, which is part of a network currently consisting of 4 hotels, 2 restaurants, and 1 beach club, based on network scalability criteria. The practical implication is to reduce the risk of mismanaging the business due to not accurately knowing the cost composition, developing projections and improvement actions at the strategic level, using financial and economic indicators. As originality, this research developed an artifact for assessing the impact on decision-making by managers in luxury hotel sector companies. It was found that the constructed model showed an accuracy above 95% for the calculation of EBITDA.

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Author Biographies

Matheus Lins Lopes, Universidade Presbiteriana Mackenzie

Mestrado em Economia, Administração e Contabilidade pela Universidade Presbiteriana Mackenzie
Diretor Executivo

Link do Lattes: http://lattes.cnpq.br/3714441224160717

Ana Lucia Fontes de Souza Vasconcelos, Universidade Federal de Pernambuco (UFPE)

Pós-Doutorado em Controladoria e Contabilidade pela Universidade de São Paulo - USP
Professora da Universidade Federal de Pernambuco - UFPE

Link do Lattes: http://lattes.cnpq.br/6786196161894864

Jeronymo José Libonati, Universidade Federal de Pernambuco (UFPE)

Doutorado em Controladoria e Contabilidade pela Universidade de São Paulo - USP
Professor na Universidade Federal de Pernambuco – UFPE

Link do Lattes: http://lattes.cnpq.br/6764396616373892

Carlos Cristiano Poltronieri, Universidade Presbiteriana Mackenzie

Doutorado em Controladoria e Finanças pela Universidade Presbiteriana Mackenzie
Professor da Universidade Presbiteriana Mackenzie

Link do Lattes: http://lattes.cnpq.br/6729519294677725

Published

2025-07-03

How to Cite

Lins Lopes, M., Fontes de Souza Vasconcelos, A. L., Libonati, J. J., & Poltronieri, C. C. (2025). COST MANAGEMENT FOR PROFITABILITY MANAGEMENT SUPPORTED BY THE TARGET COSTING METHODOLOGY: : a study in a luxury hotel in Fernando de Noronha-PE. ABCustos, 20(1), 77–104. https://doi.org/10.47179/abcustos.v20i1.765

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Artigos e resenhas