Costeo y precio de venta de una habitación en el sector hotelero

Abstract

This course note is theoric-practical; so, for its development, it is relevant that the reader take into account the hotel costs as some distintive mark of the traditional accounting, understanding that it is about an immaterial product that does not present a production chain, but it is about the servuction of an offered service, where the most part of its elements are immaterial. From the standar conceptualization of the costs, it is generated the application in the hotel industry, identifying and analyzing different elements (prime matter, workforce, and indirect costs) into the normal opperation in the hotel industry. With the numeric data obtained in the first part of the identification of the cost elements, it is determinated the ideal way to costing rooms to subsequently to assign a sales price and so to stablish equilibrium points with and without the expected utility.