Periódico: Tourism and Hospitality International Journal
Fonte: Tourism and Hospitality International Journal ; Vol. 13 No. 1 (2019): September 2019 [23th edition]; 12-36
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Resumo: In recent years we have witnessed a significant increase in the number of spas inside and outside hotel units. Hotels are facing a complementary activity to the traditional services of accommodation and food and beverages which represents a determining and differentiating factor for the demand. On the other hand, there is a need to develop tools to support decision making in order to develop good management practices in order to achieve positive results. In terms of management accounting, the Uniform System of Financial Reporting for spas (USFRS) represents the first uniform accounting system applied to the economic activity of the spas. This system allows the development of ratios and indicators to analyse companies and their comparability. The objective of this article is to ascertain the existing tools at the level of literature in the support to the management of the spas, namely the adaptation of the USFRS and the operating ratios. In order to ascertain the truth of the facts, the study of a single case for convenience was used for the elaboration of a tableau de bord where relevant indicators are referenced for the performance evaluation of the spas. Revenue per customer, average treatment rate, spa revenue per square foot, resort capture rate ratio and non-guest ratio are operational ratios that should form part of the management control of a spa.
