Cerrar este cuadro de búsqueda.


USALI adapted to the small independent hotels

ÚLTIMA REVISIÓN: 9 de marzo de 2017

Institución: Centre of Tourism Applied Research

Dirección: Santuário de Nossa Senhora dos Remédios



Región: Leiria


Nombre: Luís


A set of management accounting techniques has been used by hoteliers in order to optimize decision making processes by hotel managers, as it is crucial for success on a global scale.


Prior studies related to the characterization of management accounting in the lodging industry in several countries have recognized the Uniform System of Accounts on Lodging Industry (USALI) as one of the management accounting techniques.


USALI is a powerful management accounting technique in the means that allows the standardization and comparability of information.


Nevertheless, USALI has had a higher degree of utilization in hotel chains given that it is used to support the information processing.


It is known that in many countries, including Portugal, Spain, France and United Kingdom (Gibraltar), corporate structure is composed by micro and small enterprises.


Thus the aim of this project is to understand the contribution of the USALI in the small independent hotels, through of a USALI adjusted.


The first action of this study will consist in the analysis of the small independent hotels in the Interreg Sudoe countries by conducting a survey to obtain data, which will be submitted to a statistical analysis.


Perfil Beneficiario:

  • Research Units on Tourism and Management Accounting
  • Hospitality Associations

Resultados Esperados:

The aim of this project is to propose an USALI adjusted for small hoteliers, where there will be all the information they require.

Presupuesto Total Estimado: 120.000 €

Idioma: PRT