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Administración de Costos para Servicios de Alojamiento Turístico [Spanish]

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<p>El crecimiento vertiginoso de la actividad de servicios, incluida la actividad turística, no puede pasar desapercibida por la administración de costos; por el contrario, ésta última debe aplicar sus principios y prácticas a dicho sector. Dentro de la actividad turística, aunque los servicios de recreación, transporte y comunicaciones son considerados importantes, el servicio de alojamiento y restauración constituye un soporte estratégico fundamental, por lo que el conocimiento y estudio de su gestión es vital para determinar y abordar problemas de todo el sistema turístico. Los resultados de investigaciones previas, referidas a la gestión de servicios de alojamiento turístico, muestran deficiencias en los sistemas de costos y recomiendan el uso de sistemas de información adecuados, en pro de su competitividad y permanencia en el mercado. Por estas razones el presente trabajo contiene los fundamentos de los sistemas de administración de costos convencionales y contemporáneos aplicados a la gestión de los establecimientos de alojamiento turístico, incluyendo los servicios de alimentos y bebidas (restauración), con miras a difundir su uso en dichas organizaciones.</p><br/><p>Investigadora y Profesora de la Universidad de Los Andes (ULA-Venezuela). Doctora en Cs. Económicas y Empresariales, DEA en Economía Aplicada de la Universidad de La Laguna (España). Magister Scientiae en Administración, Lic. en Administración y en Contaduría Pública (ULA). Coordinadora del Grupo de Investigación en Desarrollo Turístico de la ULA.</p>

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<!DOCTYPE html>
<html>
   <head>
      <meta name="viewport" content="width=device-width, initial-scale=1">
      <link
         rel="stylesheet"
         href="https://unpkg.com/tachyons@4.12.0/css/tachyons.min.css"
         />
   </head>
   <body>
      <div class="flex flex-column justify-center w-100 ph3 normal lh-copy pt1">
            <div class="tc">
               <img src="https://i5.walmartimages.com/dfw/8822aef6-7abe/k2-_f4ee767f-a90a-4f70-be39-71e5d7b238a0.v1.jpg">
               <h3>4 equal payments</h3>
               <h4 class="gray">Buy what you love and split the cost. It's that easy. </h4>
            </div>
            <ul>
            <b>
               <li>Add item(s) to your cart.</li>
               <li>
                  Add items to checkout and choose 
                  <image height="14" width="auto" src="https://i5.walmartimages.com/dfw/8822aef6-7abe/k2-_f4ee767f-a90a-4f70-be39-71e5d7b238a0.v1.jpg"></image>
               </li>
               <li>Enter your debit or credit card information. </li>
               <li>Your first payment is taken when the order is processed, and the remaining 3 are automatically taken every two weeks.</li>
            </b>
            </ul>
            <p class="gray">Please note that a higher initial payment may be required for some purchases. Pay later in 4 <a href="https://cdn.klarna.com/1.0/shared/content/legal/terms/0/en_ca/paylaterin4" target="_blank">terms</a> available here. For Quebec residents, these Pay Later 4 <a href="https://cdn.klarna.com/1.0/shared/content/legal/terms/0/en_ca/paylaterin4_quebec" target="_blank">terms</a> are applicable. </p>
      </div>
   </body>
</html>

<!DOCTYPE html>
<html lang="en">
  <head>
    <meta charset="UTF-8" />
    <meta name="viewport" content="width=device-width, initial-scale=1" />
    <link
      rel="stylesheet"
      href="https://unpkg.com/tachyons@4.12.0/css/tachyons.min.css"
    />
    <style>
      body,
      html {
        font-family: 'Everyday Sans', Arial, sans-serif;
      }

      li {
        margin-bottom: 0.5rem;
      }
    </style>
    <title>Walmart Installment Plan</title>
  </head>

  <body>
    <div class="col-container w-100 normal lh-copy pt1">
      <div class="col tc">
        <img
          width="35%"
          src="https://i5.walmartimages.com/dfw/8822aef6-971e/k2-_ed78b905-6394-4f88-a805-ab299123f2cc.v1.png"
          alt="Walmart Installment Plan"
        />

        <h3>Shop today, take time to pay</h3>
        <p>
          Split your purchase into 6 equal installments*  /
          <a
            href="https://i5.walmartimages.ca/dfw/8822aef6-d3f1/k2-_417f32f7-5074-45a6-b23d-5d5b3039e5b8.v1.pdf"
            target="_blank"
            rel="noopener noreferrer"
          >
            Terms and Conditions apply
          </a>
        </p>

        <h4>Here's how it works</h4>
        <ul class="tl">
          <li>Spend $199.99 or more on walmart.ca**</li>
          <li>Select Installment Plan at checkout</li>
          <li>
            Pay with your Walmart Rewards Mastercard. If you don't have one,
            click "Apply Now".
          </li>
        </ul>

        <h4>Details</h4>
        <p>
          Your qualifying purchase will be split into 6 equal monthly
          installments charged to your Walmart Rewards Mastercard. If your items
          ship on separate dates, each shipment will be converted to a separate
          Installment Plan.
        </p>

        <h4>Don't have a Walmart Rewards Mastercard?</h4>
        <p>
          Apply now and upon approval use your new account to enjoy the
          convenience of an Installment Plan on eligible purchases*. Purchased
          items must appear on a single receipt totaling $199.99 or more (before
          taxes, discounts, Walmart Reward Dollar™ redemptions, and
          shipping/delivery fees)∆
        </p>

        <p>
          *See
          <a
            href="https://www.walmart.ca/cp/shop/installment-plan/6000204340202?icid=Glass_PIP_FinancingOptions_WRMC_LearnHow_TermsConditions2_WM"
            target="_blank"
            rel="noopener noreferrer"
          >
            Terms and Conditions
          </a>
          for full details
        </p>

        <p>
          ** Eligible Installment Plan purchases are excluded from earning
          Walmart Reward Dollars™. Walmart Gift Cards and Walmart Reward
          Dollars™ cannot currently be used on Installment Plan transactions.
         
        </p>

        <p>
          ∆ All new credit card applications are subject to approval by
          Fairstone Bank of Canada.
        </p>

        <div class="pt3">
          <a
            href="https://www.walmart.ca/en/cp/installment-plan/6000204340202?icid=Glass_PIP_FinancingOptions_WRMC_LearnHow_ApplyNow_WM"
            target="_blank"
            rel="noopener noreferrer"
          >
            <button
              class="pv2 ph3 sans-serif bg-blue white bn no-underline br-pill f6 pointer b"
              type="button"
            >
              Apply now
            </button>
          </a>
        </div>
      </div>
    </div>
  </body>
</html>

Administración de Costos para Servicios de Alojamiento Turístico [Spanish]

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