Publication: Estudio sobre la homogeneidad en la aplicación del USALI en el sector hotelero
Authors
Campa Planas, Fernando ; Banchieri, Lucía Clara
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Publisher
Murcia: Servicio de Publicaciones de la Universidad de Murcia
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DOI
https://doi.org/10.6018/turismo.37.256521
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info:eu-repo/semantics/article
Description
Abstract
El Uniform System of Accounts for the Lodging Industry (USALI), pretende establecer
un proceso interno de determinación de resultados, de forma homogénea para todos los
establecimientos hoteleros. Esta propuesta profesional, que se remonta a 1926 en Estados
Unidos, es referencia obligada entre los profesionales de la contabilidad de gestión del
sector. El presente estudio pretende contrastar la homogeneidad de la aplicación práctica
del USALI a través del análisis de una serie de transacciones del sector hotelero, mediante
una muestra correspondiente a los establecimientos hoteleros implantados en Cataluña.
Los resultados del mismo muestran una heterogeneidad importante en la implantación del USALI.
ABSTRACT: The Uniform System of Accounts for the Lodging Industry (USALI), aims to establish an internal process of determining results in a homogenous way for all hotels. This professional proposal, dated on 1926 in the United States is a necessary reference among the professional involved in management accounting. This study aims to test the homogeneity of the practical implementation of USALI through the analysis of a series of transactions in the hotel business, with a sample corresponding to the hotels implanted in Catalonia. The results show a significant heterogeneity in the implementation of USALI.
ABSTRACT: The Uniform System of Accounts for the Lodging Industry (USALI), aims to establish an internal process of determining results in a homogenous way for all hotels. This professional proposal, dated on 1926 in the United States is a necessary reference among the professional involved in management accounting. This study aims to test the homogeneity of the practical implementation of USALI through the analysis of a series of transactions in the hotel business, with a sample corresponding to the hotels implanted in Catalonia. The results show a significant heterogeneity in the implementation of USALI.
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