Gerenciamento do processo de contas a receber de um hotel em Uberlândia pertencente a uma grande rede hoteleira.

Abstract

The study aimed to analyze how the management and control of the accounts receivable sector occurs in a hotel in Uberlândia-MG owned by a large hotel chain. As for the problem addressed, the research is characterized as qualitative. Regarding the technical procedures, it was decided to develop a case study. Therefore, three data collection instruments were used: documentary, observation and interview. From the collected data, it was noticed that the receivables liquidity is directly affected by the type of payment made, since the payment terms are different. Another fact observed was that although the receivables through credit present long payment terms, they are the ones that bring the least risk to the inflow, besides generating more Sales. In addition, it was observed that the amounts paid in the form of travel agency commissions, as they are considered as selling expenses, significantly affect the result as the commission percentages are high. It has been observed that delinquent clients for more than 180 days have a negative impact on the sector, as they must be recognized as losses and decreasing assets. Finally, the results indicated that the management and control present in the accounts receivable sector at Hotel Contábil are essential for the financial procedures to be increasingly efficient and profitable, thus avoiding losses and maintaining the continuity of the company.