Sistemas de controlo de gestão no setor do alojamento local em Portugal

: exploração de fatores determinantes

Abstract

The purpose of this final master’s dissertation is to analyze the determining factors of the management control systems and tools that are currently used by companies that explore the short-term renting market in Portugal, given the recent but growing importance that this sector has assumed in the Portuguese economy (AHRESP, 2017). Given the author's professional interest in deepening knowledge on the subject, the research method used is based on a literature review on the state of the art of management control practices in the sector, focusing on the identification of its specific needs and characteristics, that justify the solutions found (Pavlatos, 2021). Then, a survey was carried out, which allowed 35 responses from companies in the sector to be obtained, where the adherence of the Portuguese case to the general framework identified in the literature was tested. The analysis allowed us to conclude that companies in the sector favor operational and human resources management tools (60%), cost and profit control (57.1%) and optimization of their sales and distribution channels (68.6%). On the other hand, the survey results also highlighted that the biggest threat to the performance and future success of these companies is linked to the fact that they are still at an early stage in terms of their perception of competitive analysis and pricing systems, noting that over 60% of the companies surveyed do not implement any tool that performs these functions. It was also concluded that 80% of companies adopt management control systems up to one year since the start of their activity, being mainly influenced by the increase in the number of employees and the complexity of their organizational structures.

Date of Award	5 Jan 2022
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	José Miguel Pereira dos Santos de Oliveira (Supervisor)