A aplicação de controlo de custos no departamento de F&B em um hotel de 5 estrelas em Lisboa (Portugal) em contexto da COVID-19
DOI:
https://doi.org/10.57883/thij37(1)2025.39194Palavras-chave:
Alimentação & Bebidas, Controlo, Custos, Hotelaria, LisboaResumo
A presente investigação visa avaliar o funcionamento e grau de eficiência no controlo de custos no departamento de Alimentação e Bebidas (A&B) de uma unidade hoteleira de 5 estrelas, localizada no centro da cidade de Lisboa (Portugal). A análise incidiu durante um período de três meses, entre fevereiro e abril de 2022, em pleno período de restrições decorrentes da pandemia COVID-19, onde foi avaliada semanalmente a evolução das receitas e dos custos em vários pontos de vendas do departamento de alimentação e bebidas, incluindo restaurante, cafetaria, bar, banquetes e room service. Optou-se por uma abordagem quantitativa, através de uma análise e observação direta de dados e relatórios disponibilizados pelo hotel ao longo desse período. Os resultados apurados permitiram concluir que existiu eficiência na quase totalidade dos pontos de venda quanto ao rácio de custos de exploração em função das vendas (exceção ao restaurante, com abertura recente, assim como, do room service em um dos meses em observação). Relativamente à avaliação do Lucro Bruto Operacional (Gross Operating Profit) para o período em análise, constatou-se igualmente elevados níveis de eficiência, em especial na maior produtividade do fator laboral, enquanto custo fixo, por maior diluição do seu peso relativo em função das vendas.
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Este trabalho encontra-se publicado com a Licença Internacional Creative Commons Atribuição 4.0.
Este trabalho encontra-se publicado com a Licença Internacional Creative Commons Atribuição 4.0.
