Diseño de un modelo de contabilidad de costos ABC para el sector hotelero de segunda y tercera categoría de la ciudad de Cuenca

Abstract

The present graduation project proposes an application method for a costing system, based on ABC activities for hotels of second and third categories in the city of Cuenca, in the areas of lodging, food, and beverages. These types of hotels do not have a system that takes into account indirect costs which come from manufacturing. The main objective was to create an instrument to obtain real costs.

In the first chapter, hotels and tourism in the city of Cuenca are described. We also describe each category, permits needed, and laws about hotels. In chapter 2, the main concepts are explained, citing well known authors in the area of accounting, hotels and costs in addition, we offer an exercise for the correct understanding of the procedure used in the application of the system.

In chapter 3, the main topic is developed. The first thing we did was to collect the data necessary for the application of the method. The main instrument was a set of questions, observation form and interviews. The figures obtained were tabulated and presented through tables and statistic graphs. Then we explain how the application of the system took place.