This study aims to develop a conceptual framework for Revenue Management (RM) in tourism industry sub-sectors, addressing key characteristics, processes, applications, trends and challenges in order to support future research. A qualitative approach was adopted through a conceptual analysis and an extensive literature review, using exploratory secondary research to identify and analyse academic contributions on...
The research of revenue management (RM) practices is widespread in the accom modation sector, but not in the restaurant industry. This study aims to ascertain which RM practices are the most used in the restaurant industry, organizing them by clusters, identifying those that imply profit maximization and describing the challenges of their implementation. Mixed methods were used as the methodology through a syst...
The complexity of companies in the restaurant industry is clear, and various techniques can be used to make decisions. The analysis of performance and the optimization of restaurant menus are considered important, which is why several approaches can be used. The objective of this study is to achieve financial sustainability in the restaurant industry through menu performance analysis and identifying strategies ...
Empirical studies on management control and business performance are growing. However, a research gap exists regarding the tourism development/hotel small- and medium-sized enterprises (SMEs), particularly in terms of administrative management and organizational functions. Hence, drawing from the principles of management control, specifically about the utilization of business performance evaluation techniques, ...
Accepted version of the article published in: Dias JP, Casaleiro P, Gomes C, Jesus F, Lima TM, Queirós F, Relvas AP, Sotero L, Henriques M, and Verzelloni L (2024). Looking at the other side: working conditions in Portuguese courts. International Journal of Law in Context 20, 246–266. https://doi.org/10.1017/S1744552324000028; QUALIS is a research project that studies ‘the other side of courts’ by looking at th...
(1) Background: Facing the challenges of a post-pandemic period and the Ukraine War and recognising the gap in scientific research on the application of revenue management (RM) in the Portuguese hotel industry, the main objective of this study is to identify the most effective and least appropriate RM practices for use in periods of low demand and crises, reflecting the financial sustainability perspective. The...
Tourism plays a crucial role in driving economic development, and there is a growing demand to integrate sustainability into the sector, particularly in the financial practices of governments. This study introduces the Quintessence Sustainable Tourism Public Finances (QSustainableTPF) model, which combines five established financial models commonly used in the tourism industry. The research aims to identify sta...
In recent years we have witnessed a significant increase in the number of spas inside and outside hotel units. Hotels are facing a complementary activity to the traditional services of accommodation and food and beverages which represents a determining and differentiating factor for the demand. On the other hand, there is a need to develop tools to support decision making in order to develop good management pra...
The scope of the paper is the study a set of hotel companies placed in Lisbon, Portugal, which are grouped into "hotels with restaurant" and "hotels without restaurant". Taking into account the services available, the main objective is to compare the companies’ value, using the net present value (NPV) criteria, which is one of the main criteria used to analyse the feasibility of investments and to determine the...
O presente artigo tem como objeto de estudo três sistemas uniformes de contas aplicáveis ao setor do turismo e de utilização geralmente aceite na hotelaria, na restauração e nos spas. O objetivo geral é estabelecer a comparação entre o USALI (Uniform System of Accounts for the Lodging Industry), o USAR (Uniform System of Accounts for the Restaurants) e o USFRS (Uniform System of Financial Reporting for Spas), d...