All this is behind the market, it is not customer focused is not enough to differentiate the target market for the cost and for this we are proposing a comprehensive strategic management of cost. One of the problems of cost control and hence efficiency in the hotel are the constant inaccuracies in the definitions of the cost and expense. In a chain is common to find the determination of cost based only on a portion of direct costs (food and beverage). In other cases, the cost associated with essentially all costs and expenses except for expenses and depreciation costs. For the foregoing reasons, in this paper a definition of cost items, which part of the definition of Cole. This was applied, considering the role played by each brewing in Accommodation and Food activity in its broadest conception.

Those expenses that are ignored will not yield a future benefit, which represent a commitment to service and therefore will never be charged directly to customers. Another important aspect in determining the target cost is the conception of the variability of costs. The fact remains that practical activity is very difficult to separate hotel in fixed and variable items recorded in cost. Here we make the exception because if we stick to what is strictly speaking a fixed cost. One who is absolutely independent of the volume of the output of a company. In the case of the hotel fixed costs actually represent a small proportion to its size in relation to total costs.