SISTEMAS DE INFORMACIÓN DE CONTABILIDAD DE GESTIÓN: UNA APLICACIÓN EN HOTELES DE 4 Y 5 ESTRELLA DE LA COMUNIDAD VALENCIANA
Abstract
Resumo
La elección de un sistema de información de contabilidad de gestión, en el ámbito de la empresa hotelera, es un factor
importante dada su relación con el éxito de la organización. Sin embargo son pocos los estudios que se han desarrollado en este contexto. En este trabajo partimos de un análisis de la literatura que aborda los distintos sistemas de información y su
utilización por parte de diversas organizaciones. Posteriormente, se ha realizado un estudio descriptivo sobre la
utilización de éstos por parte de los hoteles de 4 y 5 estrellas de la Comunidad Valenciana.
Palabras claves: Gestión; Sistemas de Información Internos; Hoteles
ABSTRACT
The election of an accounting information system, in the area of the hotel company, is an important factor given its relation with
the success of the organization. Nevertheless there are few studies that have developed within this context. We
initialise this work with an analysis of the literature that approaches the different systems of information and its utilization on diverse organizations. Subsequently, a
descriptive study has been realized on the utilization of these in the hotels of 4 and 5 stars of the Valencian Community.
Keywords: Management; Accounting Information System; Hotels
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