Propuesta de un procedimiento para el proceso de planificación del inventario en la cadena hotelera Gran Caribe

Authors

  • Vicente Ripoll Feliu Universitat de València
  • Yoaima Dickinson González Universidad de Matanzas

DOI:

https://doi.org/10.3926/hdbr.50

Keywords:

management control; finance; procedure; inventoryplanning; hotelier sector, control de gestión, finanzas, procedimiento, planificación de inventarios, sector hotelero

Abstract

From 1990, Cuban economy which is dependent of its external economic relations devotes substantial resources to the construction of new touristic facilities as well as the renovation of historic structures built for touristic sector utilization. The country was affected by an economic crisis provoquedby a profound shift in international relations that were the result of socialist block disappearance and recrudescence of the embargo imposed by the United States. Consequently, the country adopted a set of measuresrelated to tourism and foreign investments allowance that were devised to improve Cuban society at a lower social cost. Tourism is acknowledged as the heart of economy; hence it is an important item in the state development plan. The relations of this sector with multiple economic activities confer it a relevant role in the revival of productive capacity and internal consumption. For instance, this revival accounts for researches and solutions like control management (accounting and finance) that, as an administration function, is responsible for managing productive resources so that organization can accomplish overall goals like high growth rate and performance as well as low risk. This paper aims to illustrate a procedure for inventory planning in hotelier sector, and thus shows an application in a hotel chain located in Varadero destination.

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Author Biographies

Vicente Ripoll Feliu, Universitat de València

Presidente de la Asociación Iberoamericana de Control de Gestión (AICO), director del Equipo Valenciano de Investigación en Gestión Estratégica de Costes (IMACC) y profesor del Departamento de Contabilidad de la Facultad de Economía de la Universitat de València (España).

Yoaima Dickinson González, Universidad de Matanzas

Profesora del Departamento de Contabilidad y Finanzas de la Universidad de Matanzas (Cuba).

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Published

2015-06-30

How to Cite

Ripoll Feliu, V., & Dickinson González, Y. (2015). Propuesta de un procedimiento para el proceso de planificación del inventario en la cadena hotelera Gran Caribe. UNIE Business Research, 4(1), 46–60. https://doi.org/10.3926/hdbr.50

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Section

Articles