The reason of utility is determined as follows: where: RU reason of utility PO price target (determined based on the market) U utility by tourist hosted days calculation of utility was made considering the expected reason (known) and the target price where: C cost medium by tourist days hosted on this basis establishing the third and final phase. Phase III. Determination of the cost objective to achieve desired profitability is necessary the calculation of target costs. Where: CO cost structure cost objective analysis discusses the proposed structure of the target cost on the basis of structural dynamics, the characteristics of headings of costs and future policies of the company with respect to certain items of cost. For the four years taken as reference its decomposition was carried out according to its structure. Total costs were classified according to their form of inclusion in direct and indirect and determined the specific weight of each in the structure, in the manner described below: where: Pe – specific weight in % of each of the types of cost in total. Does the sum of the specific weight of both cost must be equal to 100% CD direct costs indirect costs total cost CT CI conclusions? Employment of the management accounting tools, made possible the design of a methodological procedure to calculate the target cost, which should lead to increased profitability and strengthening of installation compared to its competitors. Objective cost technique has been successfully applied in Eastern enterprises (Japan) associated with industrial productions, however on their effectiveness are not known earlier experiences in the tourism sector.
The cost as an indicator, taking into account different objectives of analysis allowed to evaluate the internal conditions for the provision of hotel services in the Jardines del Rey destination. The target cost is converted to that organization in a goal to achieve in the medium and long term. The target cost does not have a fixed behavior, depends on the variability of the factors that determined it: the internal operation and the environment (competitiveness, sustainability of the product on the market, etc.)? The procedure proposed in the work constitutes a valuable management tool, which will contribute to the organization in achieving cost reductions, because these are still high. Bibliographic reference? Alvarez, j. and f. White (1995), current international approach of accounting for strategic management, technical accounting, November, Barcelona. ArtTo, k. (1994), Life Cycle Concepts and Methodologies.
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