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Propuesta de un procedimiento para el proceso de planificación del inventario en el hotel Herradura.

Authors :
Dickinson González, Yoaima
Espinosa Chongo, Daisy
Ripoll Feliu, Vicente
Source :
Contabilidad y Negocios. nov2009, Vol. 4 Issue 8, p5-17. 13p.
Publication Year :
2009

Abstract

Today, like years ago, Cuba is involved in a continuous struggle to improve the economy in its numerous sectors with specific emphasis in tourism industry, which has globally evolved as one of the most increasing phenomena. Cuba, not being exerted from that situation, has placed it as the engine of the economy based on a previous redirection of its economic strategy. For this reason, it is necessary to search new managerial alternatives and theories contributing to this development. In particular, finance management catches a great attention as a function of enterprise administration, as it is in charge of managing the productive resources in such a way that the organization meets the expected economic and financial results: more efficiency, less risk involved and higher profitability. This important function affects considerably decision making process in terms of: maintaining appropriate cash flow levels, types of terms of credit to offer to clients or cost-effective inventory levels. All these arguments have led to the main purpose of this investigation and that is to propose a procedure for inventory planning in hotelier organizations. [ABSTRACT FROM AUTHOR]

Details

Language :
Spanish
ISSN :
19921896
Volume :
4
Issue :
8
Database :
Academic Search Index
Journal :
Contabilidad y Negocios
Publication Type :
Academic Journal
Accession number :
60015973
Full Text :
https://doi.org/10.18800/contabilidad.200902.001