113 documents found, page 1 of 12

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Monitoring Revenue Management Practices in the Restaurant Industry—A Systematic...

Malheiros, Cátia; Gomes, Conceição; Lima Santos, Luís; Campos, Filipa Alexandra Gomes de

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...

Date: 2025   |   Origin: IC-online

Ascertaining Restaurant Financial Sustainability by Analyzing Menu Performance

Gomes, Conceição; Malheiros, Cátia; Lima Santos, Luís; Campos, Filipa Alexandra Gomes de

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 ...

Date: 2025   |   Origin: IC-online

Impact of Management Indicators on the Business Performance of Hotel SMEs in Me...

Brito, Antonio Emmanuel Pérez; Zapata, Martha Isabel Bojórquez; Lima Santos, Luís; Gomes, Conceição

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, ...

Date: 2025   |   Origin: IC-online

The Quintessence of public finances: Sustainability dynamics in tourism financi...

Lulaj, Enkeleda; Lima Santos, Luís; Gomes, Conceição; Jha, Dipra

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...

Date: 2024   |   Origin: IC-online

Looking at the other side: working conditions in Portuguese courts

Dias, João Paulo; Casaleiro, Paula; Gomes, Conceição; Jesus, Fernanda; Lima, Teresa Maneca; Queirós, Filipa; Relvas, Ana Paula; Sotero, Luciana

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...


Account for variation by field in publication: Bibliometric databases’ analysis...

Malheiros, Cátia; Gomes, Conceição; Campos, Filipa; Eurico, Sofia

This study seeks to examine the variation by field in publication practices in a Portuguese Higher Education Institution (HEI), where both research in Social Sciences and in Hard Sciences is conducted. The intention is to raise the issue of the suitability of bibliometrics for the Professors/researchers’ evaluation considering their areas of research, as well as understanding the sort of use they make of these ...

Date: 2023   |   Origin: IC-online

How to innovate and strengthen management accounting in a family restaurant bus...

Campos, Filipa; Santos, Luís Lima; Gomes, Conceição

The aim of the chapter is to implement the adjusted USAR (Uniform System of Accounts for Restaurants) in a family restaurant business to provide more powerful operational and financial information, through the innovation of this type of financial tools. The restaurant sector has been recording historical highs in terms of its contribution to countries’ economies, and academic research on this sector has also be...

Date: 2023   |   Origin: IC-online

Restaurant management through USAR and USALI: Exploratory approach to similarit...

Campos, Filipa; Santos, Luís Lima; Gomes, Conceição

The tourism sector is key to global economic development. The hotel and restaurant business segments are very relevant for the generation of wealth and employment, so the managers of these companies must have quality information to support their decisions. In this regard, the research subject of this paper is two uniform systems of accounting applicable to the tourism sector and generally accepted in the hotel ...

Date: 2023   |   Origin: IC-online

Kpi's in the restaurant industry and performance evaluation

Paterno, Ana; Malheiros, Cátia; Gomes, Conceição; Santos, Luís Lima

Purpose: In the period from 2010 to 2019 there was a growth in the birth rate of catering companies in Portugal, but also a growth in the mortality rate. With the arrival of COVID'19 many of these companies had the need to reinvent themselves and adapt to the adversities caused by the pandemic. Pandemic-resistant companies now need to adopt management support tools that help them control costs and maximize prof...

Date: 2023   |   Origin: IC-online

Gestão de spas: USFRS vs USALI na ótica do apoio à decisão

Campos, Filipa; Gomes, Conceição; Ferreira, Cátia; Santos, Luís Lima

Este estudo tem como objetivo analisar e comparar dois sistemas contabilísticos: o Uniform System of Financial Reporting for Spas (USFRS) e o Uniform System of Accounts for the Lodging Industry (USALI) na perspetiva de evidenciar a utilidade de ambos no apoio à decisão. Estes sistemas oferecem demonstrações financeiras e operacionais que auxiliam os gestores e colaboradores a obter informações para tomarem deci...

Date: 2023   |   Origin: IC-online

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