Propuesta de un sitema de costos ABC para los hoteles de primera categoría de la ciudad de Cuenca. Caso de aplicación Hotel San Juan, período 2015

Abstract

The present work is a proposal for a system of ABC costs for the hotel sector of first category as an accounting and administrative management tool with which management can make decisions aimed at optimizing the use of own resources of the productive process. The indirect costs of manufacture are assigned according to the cost system that uses every hotel without considering the resources and related activities within the production process, which is why a cost model defines ABC to get actual costs. Our study object is due to that the hotel San Juan assigns in an empiric way the indirect costs of manufacture, that is to say, it does not consider actual values but rather is based on estimates, which means that the costs are unreal. In order to comply with our object of study is initiated by performing an analysis of the sector in the first category of the city of Cuenca through the lifting of information , in addition to obtain a general knowledge of the hotel San Juan. Then we proceed to define the fundamental theoretical bases for a broad and general knowledge to facilitate the implementation of the ABC cost system. Then design an ABC cost model will be applied in hotel San Juan allowing to correct the deficiencies at the time of assigning the CIF helping to determine real costs with which the management can make timely decisions based on reliable information.