Estrategia de costos del sector hotelero en Quito: una aproximación a su gestión financiera.

Abstract

Abstract:The scope of this research demonstrates the importance of establishing an adequate cost structure, which involves obtaining real, timely and reliable information for decision making. For this case, a sample of 18 hotel companies from the city of Quito, identified with the code I5510.01, is studied, which includes accommodation services for short stays provided by hotels, tourist complexes, inns, suite hotels and, apart from Hotels. The results show that the financial management in the hotel sector of the City of Quito tends to modify the structure of variable and fixed costs according to the level of income, decreasing the combined leverage if the income varies in a negative way and vice versa. The cost structure shows a high combined leverage that represents an average factor of 8.1139 in the period studied, noting that this business sector operates with reduced profit margins, showing high sensitivity of the utilities to the structure of costs and expenses.