To make a new proposal in consideration of the elements of the cost. As you pointed out above we propose in this paper a more precise definition of the cost, which will be used in the calculation of the target cost. The cost analysis was performed using the method from the general to the particular. The calculation of the cost of tourist day was performed in the following way: Where: CTd cost by tourist day CT – total cost of operations Qt amount of tourists in CT days include all direct and indirect elements. In the determination of the cost expenses of personnel, depreciation of the Administration, insurance, commercial expenses, advertising and Propaganda, salaries of the management staff, administration, human resources, shopping, commissary and risks were excluded, among others, financial expenses.
The canons of the central administration. Transport and freight charges of administrative activity. Communications, movement and locomotion of the Administration, several account home services provided, account House meetings of work and address guests. Whereas these headings are costs. A hotel available accounting information is treated in such a way that many of the direct costs can not delimit them from the indirect. According to the classification that give these facilities in their cost information must: belong to the direct costs: Power costs. Cost of drinks. Several direct costs.
Do within the indirect costs are classified:? National and foreign personnel expenses. Expenses for repair and conservation. Supplies (water, electricity and gas). Expenses generated by the external work. Transport costs and freight charges from customers. Communications. Entertainment. Decoration. & #6160 7; Reruns. Consumptions. Cost of consumption. Depreciation (with the exception of those corresponding to the right surface and general administration). For the analysis of current cost base and chain indices were calculated. The calculation of indices of chain was adjusted to the following algorithm: where: VC variation in chain Cc cost cost of the current year cost of year AC base (presedent year) base indices were calculated as follows: where: VC variation base cost Cb cost of year base (2003) once determined the price target in phase I and known the reason of expected utility, determines the benefit or usefulness.