Los costos de servicios y la rentabilidad de la empresa Operadora Kajol & Lavan Travel Kajol & Lavan Cía. Ltda.

Abstract

In touristic operators, it is becoming increasingly necessary to have cost accuracy to ensure efficiency in each of the processes, which can contribute to the development and progress of the company and increase profitability. Determining the actual cost will help the company to obtain timely information and be able to determine the actual cost of the service rendered to obtain better results and to be able to make optimal and correct decisions. The research proposes to improve the administration of the analysis cost volume utility, differentiating real consumptions in the different processes, as well as the correct distribution of the administrative and sales expenses by the different services. The proper allocation of cost and the impact it has on the organization correctly establish the value of the elements of cost; and, will contribute adequately to generate a good yield of the aviable resources thus increasing profitability, the impact generated by the adequate determination of cost in the profitability of the companies is very important since it helps to increase their productivity.