How to perform a cost management in the hotel sector for the best decision making?
The objective of this work is to know alternatives of how to manage the companies of the hotel sector, emphasizing in the costing system of the same and the main activities, in this way the value of the services provided can be established more effectively. For this, the methodology to be used is a...
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| Format: | Online |
| Language: | spa |
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Unidad Editorial UPTC
2020
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| Online Access: | https://revistas.uptc.edu.co/index.php/inquietud_empresarial/article/view/8939 |
| _version_ | 1801706725061951488 |
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| author | Suárez, María Macarena |
| author_facet | Suárez, María Macarena |
| author_sort | Suárez, María Macarena |
| collection | OJS |
| description | The objective of this work is to know alternatives of how to manage the companies of the hotel sector, emphasizing in the costing system of the same and the main activities, in this way the value of the services provided can be established more effectively. For this, the methodology to be used is a critical reading of specialized bibliography and through its study, adapt the activity cost management model to the hotel sector. The prevailing changes that have occurred in the environment as a consequence of globalization, increase in information technologies, internationalization of markets, have caused them to be distorted throughout the field, generating modifications in the concepts handled within organizations, in internal relations, in the management of human resources, and in the monitoring of processes. The results addressed in this report are the preparation of a phase manual to apply a cost system. In conclusion, you must know management accounting, since it will be very useful when formulating the entity's strategy, evaluating, evaluating, the budget that will be made for that and also to set prices, betting on a competitive advantage over various competitors.
Keywords: Costs, off-book systems, management reports, ABM, ABC.
JEL Codes: M150, G1
Received: 07/02/2019. Accepted: 28/04/2020. Published: 24/05/2020 |
| format | Online |
| id | oai:oai.revistas.uptc.edu.co:article-8939 |
| institution | Revista Inquietud Empresarial |
| language | spa |
| publishDate | 2020 |
| publisher | Unidad Editorial UPTC |
| record_format | ojs |
| spelling | oai:oai.revistas.uptc.edu.co:article-89392024-04-24T20:31:13Z How to perform a cost management in the hotel sector for the best decision making? ¿Cómo realizar una gestión de costos en el rubro hotelero para la mejor toma de decisiones? Suárez, María Macarena Costs off-book systems management reports ABM ABC Costos Sistemas extracontables informes de gestión ABM ABC The objective of this work is to know alternatives of how to manage the companies of the hotel sector, emphasizing in the costing system of the same and the main activities, in this way the value of the services provided can be established more effectively. For this, the methodology to be used is a critical reading of specialized bibliography and through its study, adapt the activity cost management model to the hotel sector. The prevailing changes that have occurred in the environment as a consequence of globalization, increase in information technologies, internationalization of markets, have caused them to be distorted throughout the field, generating modifications in the concepts handled within organizations, in internal relations, in the management of human resources, and in the monitoring of processes. The results addressed in this report are the preparation of a phase manual to apply a cost system. In conclusion, you must know management accounting, since it will be very useful when formulating the entity's strategy, evaluating, evaluating, the budget that will be made for that and also to set prices, betting on a competitive advantage over various competitors. Keywords: Costs, off-book systems, management reports, ABM, ABC. JEL Codes: M150, G1 Received: 07/02/2019. Accepted: 28/04/2020. Published: 24/05/2020 El objetivo de este trabajo es conocer alternativas de como gestionar las empresas del sector hotelero, enfatizando en el sistema de costeo de esta y las actividades primordiales, de esta manera se podrá establecer de una forma más eficaz el valor de los servicios prestados. Para ello la metodología a utilizar es una lectura crítica de bibliografía especializada y mediante su estudio adaptar el modelo de gestión de costos por actividades al rubro hotelero. Los cambios imperantes que se han producido en el entorno como consecuencia de la globalización, aumento de las tecnologías de la información, internacionalización de los mercados, han logrado que se distorsionen en todo ámbito, generando modificaciones en los conceptos manejados dentro de las organizaciones, en el relacionamiento interno, en la gestión de los recursos humanos, y en el seguimiento de los procesos. Los resultados a los que se abordaron en este informe es la elaboración de un manual de fases para aplicar un sistema de costeo. En conclusión, necesariamente debe conocer la contabilidad de gestión, ya que va a ser de gran utilidad a la hora de formular la estrategia de la entidad, planificar, evaluar, el presupuesto que se va a realizar para eso y además para fijar precios, apostando a una ventaja competitiva frente a los diversos competidores. Palabras clave Costos, sistemas extracontables, informes de gestión, ABM, ABC. Códigos JEL: M150, G1 Recibido: 07/02/2019. Aceptado: 28/04/2020. Publicado: 24/05/2020 Unidad Editorial UPTC 2020-05-22 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://revistas.uptc.edu.co/index.php/inquietud_empresarial/article/view/8939 10.19053/01211048.8939 Inquietud Empresarial; Vol. 19 No. 2 (2019): Inquietud Empresarial 19 (2) July-December 2019; 39-51 Inquietud Empresarial; Vol. 19 Núm. 2 (2019): Inquietud Empresarial 19 (2) Julio-Diciembre 2019; 39-51 0121-1048 spa https://revistas.uptc.edu.co/index.php/inquietud_empresarial/article/view/8939/9303 Derechos de autor 2020 María Macarena Suárez http://creativecommons.org/licenses/by-nc/4.0 |
| spellingShingle | Costs off-book systems management reports ABM ABC Costos Sistemas extracontables informes de gestión ABM ABC Suárez, María Macarena How to perform a cost management in the hotel sector for the best decision making? |
| title | How to perform a cost management in the hotel sector for the best decision making? |
| title_alt | ¿Cómo realizar una gestión de costos en el rubro hotelero para la mejor toma de decisiones? |
| title_full | How to perform a cost management in the hotel sector for the best decision making? |
| title_fullStr | How to perform a cost management in the hotel sector for the best decision making? |
| title_full_unstemmed | How to perform a cost management in the hotel sector for the best decision making? |
| title_short | How to perform a cost management in the hotel sector for the best decision making? |
| title_sort | how to perform a cost management in the hotel sector for the best decision making |
| topic | Costs off-book systems management reports ABM ABC Costos Sistemas extracontables informes de gestión ABM ABC |
| topic_facet | Costs off-book systems management reports ABM ABC Costos Sistemas extracontables informes de gestión ABM ABC |
| url | https://revistas.uptc.edu.co/index.php/inquietud_empresarial/article/view/8939 |
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