Estratégias de Revenue Management e suas relações com custos e resultados em hotéis : um estudo de campo

Abstract

This study investigated how the integration between Revenue Management (RM) and cost management is manifested in the managerial practices of Brazilian hotels, within a context in which the literature advocates profitability-oriented metrics, while day-to-day operations remain largely anchored in revenue-based indicators. The findings revealed different levels of integration maturity, ranging from intuitive practices in smaller hotel properties to formalized approaches in which revenue managers are responsible for operating margin targets and participate in decisions related to budgeting, distribution channels, and customer mix. Dynamic pricing emerged as the primary point of convergence among demand, costs, and competitive positioning. Costs and budgets serve as references for establishing the minimum room rate, whereas the upper price limit is constrained by the target market segment and customers' perceived value, with booking pace guiding price adjustments over time. Demand forecasting extends beyond its commercial function by supporting decisions related to workforce planning, purchasing, and maintenance scheduling, although such integrated use is not yet widespread. The results also highlighted the importance of cross-functional coordination and revealed the absence of the Gross Operating Profit per Available Room (GOPPAR) metric in managerial practice, indicating a gap between the academic literature and industry practice. A qualitative exploratorydescriptive approach was adopted, based on semi-structured interviews and analyzed through content analysis and thematic analysis. The study contributes by demonstrating different levels of integration maturity and by providing practical insights to support managers, independent hotels, and hotel chains in moving from a revenuecentered logic toward decision-making focused on sustainable financial and economic performance. [resumo fornecido pelo autor]