Citas bibligráficas
Anchari, A., Pareja, S. (2017). Fijación de las tarifas de habitaciones y decisiones basadas en la contabilidad de gerencia en el establecimiento de Hospedaje Andean Dreams categoría tres estrellas periodo 2015-Cusco. [Tesis, Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/1109
Anchari, A., Pareja, S. Fijación de las tarifas de habitaciones y decisiones basadas en la contabilidad de gerencia en el establecimiento de Hospedaje Andean Dreams categoría tres estrellas periodo 2015-Cusco. [Tesis]. : Universidad Andina del Cusco; 2017. https://hdl.handle.net/20.500.12557/1109
@misc{renati/1125442,
title = "Fijación de las tarifas de habitaciones y decisiones basadas en la contabilidad de gerencia en el establecimiento de Hospedaje Andean Dreams categoría tres estrellas periodo 2015-Cusco.",
author = "Pareja Ponce de León, Sheyla Datney",
publisher = "Universidad Andina del Cusco",
year = "2017"
}
The present thesis denominated: “FIXATION OF THE RATES OF ROOMSAND DECISIONS BASED ON THE MANAGEMENT ACCOUNTING IN THE ESTABLISHMENT OF ANDEAN DREAMS CATEGORY THREE STARS PERIOD 2015-CUSCO“, whose problem is that the establishment of hosting Andean Dreams are not fixed The rates of rooms properly, as they do by imitation, taking into account the rates of other establishments of accommodation in the area of similar characteristics, which is not the most advisable, since there are formulas to be able to set the rates More technically; And this has an impact on management decision-making. This problem is expressed in the following question: What are the decisions based on the management accounting to set the room rates in the establishment of accommodation Andean Dreams category three stars, period 2015-Cusco? This work has been oriented to the following objective: To identify the decisions based on the management accounting to fix the rates of rooms in the establishment of lodging “Andean Dreams“ category three stars, period 2015-Cusco. Given the problem, the solution is proposed through the formulation of hypotheses: With decisions based on management accounting, the rates are set in a more technical-scientific way, so that their revenues increase substantially in the establishment of hosting Andean Dreams Category three stars, period 2015-Cusco. In our theoretical framework we highlight many concepts relevant to our research work such as: Accounting, Cost Accounting, Managerial Accounting, Costs, Fixed Cost, Variable Cost, Mixed Cost, Decision Making in a Company, Management Decisions, Formula FULL COST, Formula cost volume utility, Balance point, Installed capacity, Index of occupancy, Fixing of tariffs in the establishments of lodging, Surcharge to the consumption, and Rate. The scope of the research is descriptive that seeks to show all the appropriate formulas to adequately establish the rates of the different accommodations in the establishment and thus provide reliable and adequate information for decision making. The research study has a quantitative approach, since it is intended to examine the data of the present study numerically, in addition to collecting data on the research variables. This research has a non-experimental design, because inferences are made about the relationships of variables: setting room rates and decisions based on management accounting, without manipulating any variables. The instrument used was the questionnaire and the following information analysis techniques were applied; Document analysis, inquiries, data reconciliation, and chart compression. The following data processing techniques were applied: sorting and sorting, manual registration, computerized Excel process and computerized process with SPSS. Having as a result of the research work, that the establishment of lodging Andean Dreams, does not fix properly its tariffs; Since it was clearly demonstrated that they do not have adequate decision-making for the establishment of their tariffs, since these decisions are made empirically, taking into account the rates of their peers, so we conclude that the company considers in its Management decisions, take into account the formula FULL COST to establish their rates. In order to carry out our research work, we take into account mainly: Dr. Roberto Hernandez Sampieri's book “Methodology of Research“ (2015), the book “Cost Accounting: A Management Approach“ by Charles T. Horngren, (2007), Mayenberger, AS (2010), “Operational and Financial Appraisals for Hotel Industry“, and the book “Costs applied to hotels and restaurants“ by Vera, RR (2009).
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