Análisis de la gestión de costos en la industria del turismo gastronómico: caso del restaurante Joelito.

Abstract

This study analyzes cost management at the "Joelito" restaurant, a gastronomic tourism establishment in the province of Azuay. The objective was to optimize cost management at Joelito Restaurant by diagnosing and designing specific strategies to increase profitability and ensure a high-quality gastronomic experience. A mixed methodology was used, including surveys of operating staff and interviews with accounting experts. Deficiencies were identified in the use of raw materials, operational resources, and human talent training. The results reveal opportunities for improvement in areas such as waste reduction, inventory digitization, and technical training. The proposal is to improve cost optimization at Joelito Restaurant by providing positive responses to the objectives outlined in this study, aimed at optimizing cost management without compromising the quality of its gastronomic offering.