In determining the costs were excluded, among others, financial costs, costs of living Personnel Administration depreciation, insurance, marketing, advertising and propaganda, Wages Staff Management, Administration, Human Resources, Purchasing, Treasurer and risks. The Canons of the central administration. Freight transport and administrative activity. Communications, Navigation and Locomotion of the Administration, Miscellaneous, Account Services Rendered House, Bill House Working Meetings and Guests of the address. Considering that these items are not costs. The accounting information available from a hotel is treated so that many can not delimiting direct costs and indirect. Following the classification given these facilities in their cost information we need: A direct costs pertain:? Feed costs. Cost of drinks.
Several direct costs. Within the classified overhead:? Staff costs and abroad. Repair and maintenance costs. Supplies (water, electricity and gas). Expenses incurred for work abroad. Transport costs and rates for customers.
Communications. Entertainment. Decoration. 7; Refill. Consumption. Consumption cost. Reductions (With the exception of those relating to surface rights and general administration). The analysis of current costs were calculated based indices and chain. The calculation of string is adjusted to the following algorithm: Where: VC – Variation chain cost Cc – Cost of current year Ca – Cost of base year (Year presedent) Rates of base were calculated as follows: Where: No VC – Variation of the cost base Cb – Cost of base year (2003) Once the target price given in phase I and Learn why Expected utility, determine the benefit or utility. The reason for use is determined as follows: Where: UK – Income Ratio PO – Target price (determined on a market basis) U – Utility hosted by Tourist days of the utility calculation was made considering the ratio expected (known) and the target price Where: C – Average Cost per tourist accommodated days From this base is established the third and final phase.