Propuesta metodológica para la aplicación del sistema de costeo ABC en hoteles de lujo de la ciudad de Guayaquil.

Abstract

The purpose of the present research is the elaboration of a methodological proposal, which allows to determine more accurate and efficient distribution of the costs incurred by luxury hotels in the city of Guayaquil when offering their hotel services, specifically the accommodation service. The present methodological proposal seeks to cover the need that these companies have when wanting to know the real costs incurred when providing the accommodation service. For the solution to such a problem, it was considered as a better option to propose the implementation or use of ABC costing, which, through several steps, will allow you to know the costs incurred in each of the activities involved in providing accommodation in luxury hotels in the city of Guayaquil.