Abstract
This study aims to evaluate the relationship between risk taking, cost practices and performance in the hotel environment. Data were obtained from Brazilian and Venezuelan hotels through a survey with a self-completion questionnaire. Data were analyzed using exploratory factor analysis, correlation analysis and ANOVA. The results indicate that risk-taking and cost practices are associated with performance when analyzing the total sample, but when working by country, in the case of hotels in Brazil, only risk-taking has a significant correlation. Among Brazilian hotels, it appears that those that adopt the activity-based costing method and form the price considering market values are those that respectively adopted greater risk-taking and had better declared performance. In Venezuela, this is confirmed for those who use the absorption method for costing and the total cost method for pricing.
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