Elaboración del proceso de costos y su incidencia en la fijación del precio de hospedaje en el Hotel Oro Negro, cantón Pastaza ciudad del Puyo, período 2016

Abstract

The development about the process of costs and its incidence on the lodging pricing at Hotel Oro Negro, located in Pastaza County-Puyo city in the year 2016 has the purpose to determine the real cost of service. It carried out through the use of qualitative and quantitative research modality by using surveys applied to the personnel who work in this company, besides observation, inspection and documentation records; evidencing the lack of information on how to define lodging prices per hotel guest. On the other hand, there is no any control and register during the process of cost allocation in its components. It applied the method of Full Cost Method proposed in the present research work, which directly affected the fixing prices of lodging at Hotel Oro Negro. Finally, it recommends the use of forms, methods, techniques and tools suggested for better a decision making.