Economic Dynamics and Use of Management Control Tools in Hotels in the City of Bukavu

Abstract

Focused on the economic dynamics and the use of budget management tools by SME in the hotel sector in the city of Bukavu, our study began with a pre-survey with the aim of establishing a representative sample of our population study. The latter being made up of hotels in the city of Bukavu, we applied the technique of the random number table and 42 people were subsequently selected to answer our questions. The hypothetical deductive approach allowed us to understand that the majority, e.g., 21 out of 42 hotels in Bukavu, do not use management control tools correctly for various reasons. Several situations would be key factors to allow or prevent managers of hotels in the city of Bukavu from using management control tools properly, we see among other things, the knowledge of the existence of this or that other tool, the understanding of the usefulness of a management control tool, the level of education of the manager, the ability to read and interpret the summary financial statements, the degree of communication or collaboration of the work teams within the establishment hotelier.