Diseño de un modelo de gestión de costos hoteleros para el Hotel & Spa Casa Real de la ciudad de Riobamba, provincia de Chimborazo

Abstract

The design of a Hotel Fees Management Model for Hotel & SPA Casa Real of Riobamba city, Chimborazo province, allowed an adequate verification of the benefit by means of the re distribution of the costs of the services offered for appropriate decision making. The administrative and operative staff, by using an interview and a survey applied correspondingly, remarked that the costs of the services is determined empirically and prices are set depending on the competence so, by using its own methods from ABC, the executed processes were analyzed, the activities and costs they are applying, for furtherly assign them by means of the separation of headquarters and branches, based on the activity conductors aiming establishing costs of the objects of cost. Through ABC process as a management tool it was possible to re arrange the costs of lodging, restaurant and events more accurately, setting this way the total costing to analyze and verify profitability of the enterprise based on the prices set by the administration; hence, it is recommended the implementation of model aiming an appropriate management of the costs and so have opportune and reliable information in a holistic way.