La asignación de costos y la rentabilidad en el Hotel Volcano de la cuidad de Baños de Agua Santa

Abstract

The present study of case treats of “THE ASSIGNMENT OF COSTS AND THE PROFITABILITY IN THE HOTEL VOLCANO OF THE CITY BAÑOS DE AGUA SANTA”. We must be in mind that the offer of hotels, hotels and inns in the canton Baños has increased in the last years forcing the owners of the hotels to lower the prices and take creative measurements in his services. Baños is considered one of the tourist centers of major national and international acceptance by his excellent climate, beautiful landscapes, extreme sports, a great quantity of restaurants of food for all the tastes, bars and discotheques, parks, waterfalls between others what makes him very attractive for the tourists. Due to the increase of the hotel offer the owners meet obliged to support the control of his expenses for this .It is basic that they of correct and opportune form realize the accounting of the expenses and the income. It is so in this, one analysis of the case will appear an offer for the accounting of correct form the expenses based on Uniform System of Accounts for the Lodging Industry, and that it allows him the partners of the Hotel Volcano to taking the appropriate decisions.