Resumo

MORILLO-MORENO, Marysela Coromoto  e  CARDOZO, Cororina del Carmen. ACTIVITY-BASED COST SYSTEM IN FOUR-STAR HOTELS IN THE STATE OF MERIDA, VENEZUELA. Innovar [online]. 2017, vol.27, n.64, pp.91-114. ISSN 0121-5051.  https://doi.org/10.15446/innovar.v27n64.62371.

Companies currently demand cost systems reporting greater details from the generated information, with the aim of guiding the application of strategies that lead to capture and establish larger market spaces, especially in scenarios of high competitiveness. For this reason, a cost system based on activities, known as Activity-Based Costing (ABC), was formulated and implemented in four-star hotels in the state of Merida, Venezuela, in order to control and reduce costs in the service provided. Based on an exploratory research with a field design and documentary support, it was found that the hotel sector finds an opportunity in the ABC system to fine-tune controls over the high and varied costs of this activity from the deep knowledge of the consumed activities, with their measures and frequency. In this way, the real cost of the different services is obtained by associating them with the activities performed for its provision. Finally, a set of variables that may generate value and indicate efficiency is presented. It is concluded from the research that the ABC constitutes a management tool for orienting strategic decision-making and costs control, with their consequent reduction and profit maximization.

Palavras-chave : Activities; costs; tourism; hotel sector.

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