Preço de transferência: tratamento contábil do café da manhã pela hotelaria paulistana

Abstract

São Paulo has the most developed hospitality industry in South America, both in terms of the number of rooms and in management techniques. As a marketing policy, the majority of hotels have included the cost of breakfast in the room rate. ln order to best analyze the financial performances of the two departments, it is necessary to transfer the breakfast revenue from the Rooms to the Food and Beverage Division. The object of this paper is to analyze the criteria with which establish transfer values are established and to what extent that this accounting practice aids in the evaluation of the departmental performance.