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La Gestión Basada en Actividades en hoteles que utilizan la modalidad Todo Incluido

Author

Listed:
  • Hernández Lozada, Celia M

    (Universidad de Camagüey)

  • Sánchez Batista, Antonio

    (Universidad de Camagüey)

Abstract

El presente trabajo aborda sobre la Gestión Basada en Actividades en hoteles que utilizan la modalidad de “Todo Incluido”. Precisamente, su objetivo radica en diseñar un procedimiento de Gestión Basado en Actividades a través del uso de indicadores de gestión. Esta herramienta facilita información relevante y oportuna en cuanto al comportamiento de las actividades que conforman cada una de las áreas y procesos del hotel para monitorear continuamente la gestión de los costos y orientar el proceso de toma de decisiones hacia el éxito de la empresa hotelera. El procedimiento propuesto ha sido aplicado en el proceso de Alimentos y Bebidas del Hotel Brisas Santa Lucía, pero podrá ser generalizado en entidades con características similares.

Suggested Citation

  • Hernández Lozada, Celia M & Sánchez Batista, Antonio, 2019. "La Gestión Basada en Actividades en hoteles que utilizan la modalidad Todo Incluido," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 3(4), pages 36-37.
    • Handle: RePEc:ris:rcubfp:0120
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    More about this item

    Keywords

    contabilidad; costo;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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