For the foregoing reasons, the present work is a definition by items of cost, which part of the definition of Cole. Was applied, considering the role played by each delivery in the activity of accommodation and gastronomy in its broadest conception. Be disregarded those expenditures that will not yield a future benefit, which constitute a commitment to service and will therefore never be billed directly to the customer. Another important aspect in the determination of the target cost is the conception of the variability of costs. It is not less true that practical hotel is very difficult to demarcate in fixed and variable allocations recorded in the cost in activity.
Here we make the caveat that if we stick to what strictly speaking is a cost fixed. One who is absolutely independent of the volume of production generated by a company. In the case of the hotel really fixed costs, represent a minimum proportion in terms of its amount with respect to the total costs. Subtraction synthesize then from this point of view the elements that form say part of the target cost, target price and utility objective. We understand that in the determination of both elements analysis of dynamics must be the starting point and the basis for further calculation, but cannot be a simple extrapolation of the trend. In the case of the target price the endpoint of the tourist product is Basic for the determination of the indicator. This allows you to know the future possibilities of that product in as to levels of prices and which current trends can be valid in the future. This analysis has to be complemented with the study of the characteristics of the touristic pole in which the product is inserted. The utility objective part of a single base with respect to the target price, is closely linked to the elements which determine the target price.