Importancia de la metodología abc (activity- based-costing) para mejorar la rentabilidad en el Hotel Gran Americano.

Abstract

The main objective of this research is to analyze the importance of the ABC (Activity-Based Costing) methodology to improve the profitability of Hotel Gran Americano. In a highly competitive environment such as the hospitality sector, having accurate cost allocation systems is essential for effective decision-making. Through a descriptive study with a quantitative approach, the current cost structure of the hotel was evaluated, and the implementation of activity-based costing was proposed as a strategic tool. The results show that the ABC methodology allows for a more accurate identification of indirect costs and their proper assignment to the services provided, generating a clearer view of profitability by activity. Consequently, its application would significantly contribute to optimizing resources, reducing unnecessary expenses, and strengthening the hotel’s competitiveness in the market.