Hacia un modelo conceptual de intangibles para instalaciones hoteleras.

The complexity of the current world in which the organizations are developed, determine that the form of acquiring competitive advantages and sustained benefits in the long term is associate more and more towards the identification, measurement and management of intangible elements, and not infocus, as in the past, in the possession of the tangible assets. For the importance of the tourism sector, specially the hotels business in the Cuban economy, it appears as the objective of the investigation to elaborate a conceptual model for the identification of intangible elements that permit to obtain the necessary information for taking decisions in the hotel management. As the main result, was obtained a valid framework for the Business management, by offering a proposal of intangible elements grouped for components and dimensions, which must be promoted for the importance of these in the feature of the service and consequently in the generation of proficts. [ABSTRACT FROM AUTHOR]