THE ACTIVITY BUDGET IN CUBAN HOTELS THAT USE THE «ALL INCLUSIVE» MODALITY

Authors

  • Celia Hernández Losada Universidad de Camagüey
  • Antonio Sánchez Batista Universidad de Camagüey
  • María Julia Losada Martínez Universidad de Camagüey

Keywords:

Activities, Activity Based Budgeting, Costs control, Decision making

Abstract

In this research, an Activity Based Budgeting procedure is designed, which helps to improve cost information
as a basis for analysis and control for decision making. It starts from a study on the budgeted costs in the Food and Beverage process in Cuban hotels that operate under the «All Inclusive» modality, taking as an example
the Brisas Santa Lucia Hotel. The proposed procedure enriches the cost analysis by comparing it with Activity
Based Costing that is performed with the same level of detail of the information to strengthen cost control
through the basis of the causes of the deviations detected as a starting point for management decision making. The present work has been carried out with the intention of providing a tool for entrepreneurs in the
hotel sector to improve the budgeting process in the Food and Beverage process, contributing to the management of their costs. The proposed procedure may be generalized in entities with similar characteristics. 

Downloads

Download data is not yet available.

Downloads

Published

2020-09-13

How to Cite

Hernández Losada, C., Sánchez Batista, A., & Losada Martínez, M. J. (2020). THE ACTIVITY BUDGET IN CUBAN HOTELS THAT USE THE «ALL INCLUSIVE» MODALITY. Costos Y Gestión, (99). Retrieved from https://www.iapuco.org.ar/ojs/index.php/costos-y-gestion/article/view/156

Issue

No. 99 (2020): Septiembre-Febrero

Section

Scientific research articles and review of the state of the art

License

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

The authors who publish in this journal agree to the following terms:

1. The authors retain copyright and guarantee to the journal the right to be the first to publish the work as well as licensed under a Creative Commons Attribution-NonCommercial 4.0 International license. CC BY-NC 4.0.

2. Authors may separately enter into additional agreements for non-exclusive distribution of the version of the work published in the journal (e.g., placing it in an institutional repository or publishing it in a book) with an acknowledgment of its initial publication in this journal.

3. Authors are allowed and encouraged to disseminate their work electronically (e.g., in institutional repositories or on their own website) before and during the submission process, as this can lead to productive exchanges as well as earlier and greater citation of published work.