A relação entre indicadores de desempenho e a construção orçamentaria em hotéis brasileiros

This research aims to know the influence of the performance indicators in the elaboration of the business budget of the hotels in the country. In order to answer this objective, a field survey was carried out with 3 distinct phases: 2 interviews with executives from the hotel industry and a survey of 35 Brazilian hotels. The research indicates that the performance indicators have influence in the budget preparation. It was also observed that non-financial indicators, despite being seen as fundamental in the management of an enterprise, have a smaller influence on budgeting when compared to financial ones.