| Resumo: | Hospitality managers need to optimize the decision making process. Therefore, hotel chains use operating ratios and indicators for their performance evaluation. The Uniform System of Accounts on Lodging Industry (USALI) provides a range of ratios and indicators for all hotel departments in its Part III. However, this information is prepared for hotel chains, given the fact that it is used to support information processing, standardization and comparability. Some of these ratios and indicators are used, on one hand, by public entities, and, on the other hand, to make comparisons among the hospitality performances of different countries. The Portuguese corporate structure is composed by micro and small enterprises. This fact has directed us to build a set of suitable ratios and indicators to be used on the management accounting of micro and small independent hotels, since it is possible to adapt USALI to the independent hotels. The research analyses the importance and the adaptability of USALI indicators and ratios in independent hotels. To accomplish the aim and objectives, the Portuguese case was analysed by conducting a survey to obtain data, which has then been submitted to a statistical analysis. The questionnaire was applied to hotels in the Leiria and Western regions (95 hotels) of the country. The sample was defined considering a percentage of independent hotels. It was concluded that, regarding operating indicators and ratios, the most frequently used per independent hotels are: room occupancy percentage, average daily rate (ADR), revenue per available room (RevPAR) and average occupancy per room. According to the findings, a tableau de bord was created, to be used by small and micro independent hotels.
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