Activity Based Management in hotels that use the All Inclusive modality

Authors

  • Celia Hernández Losada University of Camaguey
  • Antonio Sánchez Batista University of Camaguey

Keywords:

activity based management, costs, management, hotel

Abstract

This paper deals with Activity Based Management in hotels that use the All Inclusive modality. Precisely, its objective is to design an Activity Based Management procedure using management indicators. This tool provides relevant and timely information regarding the behavior of the activities that make up each of the areas and processes of the hotel to continuously monitor cost management and guide the decision-making process towards the success of the hotel company. The proposed procedure has been applied in the Food and Beverage process of the Brisas Santa Lucia Hotel but it can be generalized in entities with similar characteristics.

Author Biographies

Celia Hernández Losada, University of Camaguey

Licenciada en Contabilidad y Finanzas por la Universidad de Camagüey “Ignacio Agramonte Loynaz”. Master en Ciencias en Contabilidad Gerencial, Profesora Asistente del Departamento de Contabilidad y Finanzas de la Facultad de Ciencias Económicas de la Universidad de Camagüey “Ignacio Agramonte Loynaz” en la disciplina de costos. Ha participado en varios eventos nacionales e internacionales. Ha tutorado varias tesis de diploma y grupos científicos estudiantiles.

Antonio Sánchez Batista, University of Camaguey

Licenciado en Contabilidad y Finanzas en la Universidad de Camagüey. Doctor en Ciencias Contables y Financieras. Profesor Titular de la Universidad de Camagüey “Ignacio Agramonte Loynaz”. Imparte asignaturas de la disciplina de costos en la carrera de Contabilidad y Finanzas. Actúa como profesor de la Facultad de Ciencias Económicas y de la Escuela de Cuadros del Estado y del Gobierno en Camagüey. Es miembro del consejo científico de su facultad y del comité académico de la maestría de Contabilidad Gerencial y Doctorado de Contabilidad; integra el tribunal permanente para la defensa de doctorados en la especialidad de Contabilidad y Finanzas.

References

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Ramírez, E. (2015) Propuesta de Áreas e Indicadores Claves para el diseño del Tablero de Control Directivo en hoteles Modalidad Todo Incluido. Tesis de maestría no publicada, Universidad de Camagüey, Camagüey, Cuba.

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Torres, M., Narváez, C., Erazo, J y Ormaza, J. (2019): Costos ABC/ABM como herramienta de gestión empresarial. Caso empresa PlanERP Cía. Ltda. Revista Visionario Digital. 3(2),114-135.

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Published

30-12-2019

How to Cite

Hernández Losada, C., & Sánchez Batista, A. (2019). Activity Based Management in hotels that use the All Inclusive modality. Cuban Magazine of Finance and Prices, 3(4), 26–37. Retrieved from https://www.mfp.gob.cu/revista/index.php/RCFP/article/view/04_V3N42019_CHLyASB

Issue

Vol. 3 No. 4 (2019): octubre - diciembre

Section

Research articles

License

Copyright (c) 2019 Celia Hernández Losada, Antonio Sánchez Batista

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