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Previous issue date: 2005-06-27 / This study has as a purpose to contribute with the disclosure aspects in the lodging segment with a proposal of rendering of accounts for the investors. The study was based on the premise that the accounting information that adequately evidences the patrimonial situation, in a standardized way, allows the comparability among the means of accommodation, be them hotels, flats or similars, and contributes to a bigger transparency and improvement in the process of taking decisions by the investors. Starting from this, a bibliographic survey of relevant aspects of the accounting disclosure and a field research were carried out having as an objective to identify the reports and accounting needs of the asset management companies for the rendering of accounts to the investors, and to propose a sample in accordance with what is established in the Uniform System of Accounts for the Lodging Industry. The methodology adopted was data-collection, through a questionnaire to the companies of asset management located in Sao Paulo contracted to represent the investors in hotel industry properties. The results of the survey has demonstrated a gap between the reports that the companies of asset management receive from the hotel management companies to be sent to the investors and the minimum information disciplined in the Uniform System and required for a good practice of disclosure, proclaimed by national and international norm trends, a space filled by the object of the present work. A sample of rendering of accounts was formulated which contemplates Balance Sheet, Statement of Income, Statement of Cash Flow, Statement of Added Value, Budget and Explanation Notes, the minimum instruments necessary to enable the investors to take a quality decision. / Esse estudo tem por finalidade contribuir com os aspectos de evidencia????o nos meios de hospedagem com uma proposta de presta????o de contas para os investidores. O estudo baseou-se na premissa de que as informa????es cont??beis que evidenciam adequadamente a situa????o patrimonial, de forma padronizada permitem a comparabilidade entre os meios de hospedagem, sejam eles hot??is, flats ou similares, e contribuem para maior transpar??ncia e melhoria no processo de tomada de decis??o pelos investidores. A partir disso, realizou-se um levantamento bibliogr??fico dos aspectos relevantes da evidencia????o cont??bil, e pesquisa de campo com o objetivo de identificar as necessidades de relat??rios e informa????es cont??beis das empresas de asset management para presta????o de contas aos investidores, e propor um modelo, de acordo com o estabelecido no Uniform System of Accounts for the Lodging Industry. A metodologia adotada valeu-se de levantamento de dados por question??rio junto ??s empresas de asset management situadas em S??o Paulo, contratadas para representar os investidores de im??veis com base hoteleira. Os resultados da pesquisa demonstraram a exist??ncia de uma lacuna entre os relat??rios que as empresas de asset management recebem das administradoras hoteleiras para envio aos investidores e as informa????es m??nimas disciplinadas no Uniform System, e requeridas por uma boa pr??tica de evidencia????o, apregoada pelas tend??ncias de normas nacionais e internacionais; omiss??o essa preenchida pelo objeto do presente trabalho. Formulou-se um modelo de presta????o de contas que contempla: Balan??o Patrimonial, Demonstra????o de Resultados do Exerc??cio, Demonstra????o de Fluxo de Caixa, Demonstra????o do Valor Adicionado, Proje????es de Resultado e Notas Explicativas, instrumentos m??nimos necess??rios para munir os investidores para uma decis??o de qualidade.
| Identifer | oai:union.ndltd.org:IBICT/oai:132.0.0.61:tede/663 |
| Date | 27 June 2005 |
| Creators | Silva, Solange Maria da |
| Contributors | Pereira, Anisio Candido, Parisi, Claudio, Wada, Elizabeth Kyoko |
| Publisher | FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, Mestrado em Controladoria e Contabilidade Estrat??gica, FECAP, BR, - |
| Source Sets | IBICT Brazilian ETDs |
| Language | Portuguese |
| Detected Language | English |
| Type | info:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/masterThesis |
| Format | application/pdf |
| Source | reponame:Biblioteca Digital de Teses e Dissertações do FECAP, instname:Fundação Aramando Álvares Penteado, instacron:FAAP |
| Rights | info:eu-repo/semantics/openAccess |
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