Fonte: Journal of Tourism & Development; n. 3 (2005); 105-112
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Resumo: The growth experienced by tourism in Cuba has not been proportional to the development of this sector, which is expressed in its low levels of economic efficiency; this trend is valid for the tourist pole Jardines del Rey of the province of Ciego de Avila.The benefit obtained by hotel facilities is measured in utility terms and it is determined by incomes and costs.The necessity of insertion in a market which becomes more and more unstable and competitive has been the cause of the low prices offered by hotels of this tourist pole, which have affected the yield they need to operate properly. To reduce costs to the levei imposed by the market is the base of the technique of objective cost or target costing that is analyzed in this work.In general the objective of the work is summarized as follows:To apply the technique of objective cost for raising the economic efficiency in the hotel facilities, and to obtain a sustainable tourism growth in the province of Ciego de Avila.The results demonstrate that the reduction of costs is imperative and in order to achieve this some strategies must be set up.The work began in the year 2000 and its results they have been applied to several hotéis facilities belonging todifferent tourism enterprises.
