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

Abstract

Abstract:For several decades tourism has undergone a constant evolution, which has clearly influenced the socioeconomic development of different nations. The objective of this research is to analyze the cost strategy of the hotel sector in the city of Guayaquil. Methodologically, we have selected the annual financial statements of a sample of 35 corporate companies taken from the database of the Superintendency of companies, corresponding to the period 2012 to 2016, performing a descriptive analysis from three perspectives of analysis: nominal data, proportional data, variation rates and returns variability model based on combined lever level. The analysis is performed on totals of specific accounts such as: Assets, Liabilities, Equity, Costs and Expenses. The results show that the financial management of the Guayaquil hotel plant present variations in the composition of its financial structure over the period studied, implying a high rate of operating leverage. The nature of this turn denotes that the composition of costs and expenses required is not sufficiently flexible, leaving little margin of utility to the sector.