The Management Control in Cuban hotels that work under the “all inclusive” modality
Keywords:
budget, costing, mamagmentAbstract
In this research, a Cost System Based on activities is designed to improve the Management Control in Cuban hotels that work under the modality of "All Inclusive". It is based on the fundamental conceptions of the Cost System, then it deals with budgeting, costing and management based on separate activities in each of its parts and in an integrated manner, until it reaches the concept assumed by the authors of this work on a Cost System Based on Activities. Subsequently, it is explained how the proposed Cost System based on activities offers detailed, relevant, timely and accurate information to make decisions regarding the planning, calculation, recording and management of costs by processes, areas and activities, which facilitates and it enriches the analysis for the improvement of Management Control in the "all inclusive" hotels. The proposed procedure may be generalized in entities with similar characteristics.
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