Control de Gestión de Las Empresas Turísticas

 

@jdtrjf cm lmsðd cm fgs miprmsgs turés`gs [msuimd Md fg g`tugfbcgc, mf turbsij ms udj cm fjs sm`tjrms m`jdðib`js içs bipjrtgdtms. Md pgr`ufgr, md dumstrj pgés fgs g`vbcgcms turés`gs supusbmrjd md mf g÷j ;555, ud 77% cmf Urjcu`tj Bdtmrbjr Krutj, fj qum cg udg bcmg cm su sbldbh`g`bðd. @jij `jdsm`umd`bg cm mstm bipg`tj md fg m`jdjiég, ms mvbcmdtm qum sm ag`m dm`msgrbj qum fgs miprmsgs qum jpmrgd md mstm sm`tjr, fj aglgd cm jrig mh`gz y mh`bmdtm. Ugrg mffj, sm `jdsbcmrg msmd`bgf mf cbsm÷j m bipfgdtg`bðd cm sbstmigs cm @jdtrjf cm Lmsðd gcm`ugcjs qum pmribtgd imnjrgr fgs g`vbcgcms cm pfgdbh`g`bðd y `jdtrjf y, pjr tgdtj, mf [mdcbibmdtj Jrlgdbzgvj. Md mstm `jdtmxtj, mf @jdtrjf cm Lmsðd sm `jdstuym `jij udg amrrgi amr rgibmd bmdtg tg kçsb`g kçsb`g pgrg pgrg fg lmsðd lmsðd.. Gajrg Gajrg kbmd, kbmd, cgcg cgcg fg `rm`bm `rm`bmdtm dtm `jipfm `jipfmnbc nbcgc gc cmf mdtjrd mdtjrdj j m`jdðib`j y, pjr `jdsblubmdtm, cm fg lmsðd miprmsgrbgf, mdtmdcmijs dm`msgrbj `jd`mptugf `jd`mptugfbzgr bzgr mf @jdtrjf cm Lmsðd cm jrig gipfbg y tmdmr md `umdtg fgs bipfb`g`bjdms qum mffj pfgdtmg pgrg fg jrig`bðd cm uturjs prjmsbjdgfms. Gsbibsij, fg mfgkjrg`bðd cm mstucbjs cm `gsj g trgvâs cm trgkgnjs cm `gipj md lrupj sm ag rmvmfgcj `jij ud iâtjcj `jd ud mfmvgcj pjtmd`bgf pgrg mstrm` mst rm`agr agr fgs rmfg`b rmfg`bjdm jdmss mdtrm mdtrm fg cj`md cj`md`bg `bg,, fg bdvms bdvmslg` lg`bðd bðd y fg prç`` prç``gg miprms miprmsgrb grbgf, gf, `jd mf mdrbqum`bibmdtj iutuj qum mffj pjsbkbfbtg, y pgrg cmsgrrjffgr `gpg`bcgcms dj tâ`db`gs md fjs uturjs prjmsbjdgfms.

@jdtrjf cm lmsðd cm fgs miprmsgs turés`gs> bipfb`g`bjdms pgrg fg jrig`bðd cm prjmsbjdgfms Md fg g`tugfbcgc, mf turbsij ms udj cm fjs sm`tjrms m`jdjib`js igs bipjrtgdtms. Md pgr`ufgr, md dumstrj pgbs fgs g`vbcgcms turbs`gs supusbmrjd md mf gdj ;555, ud 77% cmf Urjcu`tj Bdtmrbjr Krutj, fj qum cg udg bcmg cm su sbldbh`g`bjd. @jij `jdsm`umd`bg cm mstm bipg`tj md fg m`jdjibg, ms mvbcmdtm qum sm ag`m dm`msgrbj qum fgs miprmsgs qum jpmrgd md mstm sm`tjr, fj aglgd cm jrig mh`gz y mh`bmdtm. Ugrg mffj, sm `jdsbcmrg msmd`bgf mf cbsmdj m bipfgdtg`bjd cm sbstmigs cm @jdtrjf cm Lmsjd gcm`ugcjs qum pmribtgd imnjrgr fgs g`vbcgcms cm pfgdbh`g`bjd y `jdtrjf y, pjr tgdtj, mf [mdcbibmdtj Jrlgdbzgvj. Md mstm `jdtmxtj, mf @jdtrjf cm Lmsjd sm `jdstuym `jij udg amrrgi amr rgibmd bmdtg tg kgsb`g kgsb`g pgrg pgrg fg lmsjd lmsjd.. Gajrg Gajrg kbmd, kbmd, cgcg cgcg fg `rm`bm `rm`bmdtm dtm `jipfm `jipfmnbc nbcgc gc cmf mdtjrd mdtjrdj j m`jdjib`j y, pjr `jdsblubmdtm, cm fg lmsjd miprmsgrbgf, mdtmdcmijs dm`msgrbj `jd`mptugf `jd`mptugfbzgr bzgr mf @jdtrjf cm Lmsjd cm jrig gipfbg y tmdmr md `umdtg fgs bipfb`g`bjdms qum mffj pfgdtmg pgrg fg jrig`bjd cm uturjs prjmsbjdgfms. Gsbibsij, fg mfgkjrg`bjd cm mstucbjs cm `gsj g trgvms cm trgkgnjs cm `gipj md lrupj sm ag rmvmfgcj `jij ud imtjcj `jd ud mfmvgcj pjtmd`bgf pgrg mstrm` mst rm`agr agr fgs rmfg`b rmfg`bjdm jdmss mdtrm mdtrm fg cj`md cj`md`bg `bg,, fg bdvms bdvmslg` lg`bjd bjd y fg prg`` prg``gg miprms miprmsgrb grbgf, gf, `jd mf mdrbqum`bibmdtj iutuj qum mffj pjsbkbfbtg, y pgrg cmsgrrjffgr `gpg`bcgcms dj tm`db`gs md fjs uturjs prjmsbjdgfms. ºWuâ ms udg jrlgdbzg`bðd:

]dg jrlgdbzg`bðd ms ud sbstmig sj`bgf jrigcj pjr ud lrupj cm pmrsjdgs mdj`gcgs md ud jknmvj md `jiþd g fjlrgr cmdtrj cm ud mipj, mspg`bj y `ufturg cmtmribdgcg. Md tjcg jrlgdbzg`bðd sm pfgdtmgd djrigs, imtgs y mnms qum gyucgd g fjlrgr fg ibsbðd.

 

Mxbstmd `grg`tmrés`gs qum cbmrmd`bgd g fgs jrlgdbzg`bjdms mdtrm sé> `jij mf tgig÷j, mf çrmg cm bdumd`bg, mf usj cm rm`ursjs m`jdðib`js, auigdjs, tm`djfðlb`js, dgturgfms, mdtrm iu`ags jtrgs. Fg ibsbðd g `uipfbr pumcm lmdmrgr lgdgd`bgs j dj (mstm þfij ms mf `gsj cm fgs JDL). Fjs ibmikrjs cm udg jrlgdbzg`bðd sm sumfmd jrcmdgr nmrçrqub`gimdtm, mstgkfm`bmdcj djrigs y rmlfgs. ]dg jrlgdbzg`bðd sjfj pumcm ud`bjdgr sb mdtrm fgs pmrsjdgs qum fg `jipjdmd mxbstm fg `jiudb`g`bðd y fg bdtmd`bðd cm g`tugr `jjrcbdgcgimdtm ag`bg fgs imtgs u jknmvjs g `uipfbr. Fgs cbmrmdtms jrlgdbzg`bjdms lmdmrgd trgkgnj y udg `ufturg prjpbg, g trgvâs cm sus séikjfjs, biçlmdms y djrigs. @jipjdmdtms cm udg jrlgdbzg`bðd jrlgdbzg`bðd

Mxbstmd `bmrtjs mfmimdtjs qum `jdjrigd fg igyjrég cm fgs jrlgdbzg`bjdms, mstjs sumfmd smr> ]d hd. Jknmvj j prjpðsbtj g `uipfbr pjr mf qum dg`m fg jrlgdbzg`bðd. Cmkm mstgr `fgrgimdtm cmfbibtgcj y smr `jdj`bcj pjr tjcjs fjs ibmikrjs cm fg jrlgdbzg`bðd. Ujr mnmipfj> Urjcu`br `gfzgcj cm smlurbcgc. Ibmikrjs. Bdcbvbcujs qum sm rmpgrtmd fgs g`vbcgcms j trgkgnjs dm`msgrbjs pgrg mf `uipfbibmdtj cm fgs imtgs u jknmvjs. Ujr mnmipfj> Fjs cbrm`vjs y mipfmgcjs cm udg çkrb`g cm `gfzgcj. ]d lrupj cm tgrmgs. G`vbcgcms qum ffmvgd gcmfgdtm fjs ibmikrjs cm fg jrlgdbzg`bðd pgrg mf `uipfbibmdtj cm jknmvjs. Ujr mnmipfj> Fg cbvbsbðd cm tgrmgs cmdtrj cm fg çkrb`g pgrg fg `jdm``bðd cmf `gfzgcj. [m`ursjs. Bdstruimdtjs j kbmdms dm`msgrbjs pgrg ffmvgr gcmfgdtm mf jknmvj cm fg jrlgdbzg`bðd. Ujr mnmipfj> Fg bdvmrsbðd y fg igqubdgrbg dm`msgrbg pgrg fg gkrb`g`bðd cmf `gfzgcj. Djrigs. Bdstru``bjdms, rmlfgs y `jdsbldgs qum luégd mf g`tugr cm fjs ibmikrjs cm fg bdstu`bðd. Ujr mnmipfj> Fgs djrigs cm smlurbcgc g fg ajrg cm igdbpufgr fg igqubdgrbg cmdtrj cm fg çkrb`g. Sbpjs cm jrlgdbzg`bjdms

Fgs jrlgdbzg`bjdms sm pumcmd `fgsbh`gr smlþd vgrbjs `rbtmrbjs. Mdtrm fjs içs rmprmsmdtgvjs mstçd> Pmlþd fg lgdgd`bg>

Jrlgdbzg`bjdms `jd hdms cm fu`rj. Pjd glrupg`bjdms cm `gpbtgf prbvgcj qum `jimr`bgfbzgd kbmdms j smrvb`bjs. Jrlgdbzg`bjdms sbd hdms cm fu`rj (JDL). Pjd glrupg`bjdms sj`bgfms `uyj hd ms `ukrbr dm`msbcgcms cm fg `jiudbcgc y mdmd bdcmpmdcmd`bg bdcmpmdcmd`bg hdgd`bmrg, ms cm`br, dj cmpmdcmd cm dbdlþd ljkbmrdj. Jrlgdbzg`bjdms `jd hdms gcibdbstrgvjs. Pjd gqumffgs jrlgdbzg`bjdms `rmgcgs pjr ud ljkbmrdj pgrg krbdcgr smrvb`bjs g fg `jiudbcgc. Pmlþd fg mstru`turg>

Jrlgdbzg`bjdms jrigfms. Purlmd cm igdmrg cmfbkmrgcg y sm mstgkfm`m ud pgtrðd cm rmfg`bjdms mdtrm sus `jipjdmdtms pgrg mf fjlrj mh`gz cmf jknmvj.

 

Jrlgdbzg`bjdms bdjrigfms. Purlmd mspjdtçdmgimdtm cmkbcj g fgs g`vbcgcms m bdtmrg``bjdms cm fjs pgr`bpgdtms. Pmlþd fg prjpbmcgc>

Jrlgdbzg`bjdms prbvgcgs. Pjd gqumffgs md fgs qum mf `gpbtgf ms prbvgcj y dj cmf Mstgcj. Jrlgdbzg`bjdms pþkfb`gs. Pjd gqumffgs md fgs qum mxbstm pgr`bpg`bðd cmf ljkbmrdj. Pmlþd su tgig÷j>

Jrlgdbzg`bjdms pmqum÷gs. pmqum÷gs. Pjd gqumffgs qum mdmd mdtrm 75 g 32 ibmikrjs. Jrlgdbzg`bjdms imcbgdg Pjd gqumffgs qum mdmd mdtrm =5 y 722 ibmikrjs. Jrlgdbzg`bjdms lrgdcms. Pjd gqumffgs qum mdmd mdtrm ;55 y 7555 ibmikrjs. Içs md> Jrlgdbzg`bjdms fu`rgvgs y dj fu`rgvgs Mnmipfjs cm jrlgdbzg`bjdms jrlgdbzg`bjdms

Gfludjs mnmipfjs cm jrlgdbzg`bjdms sjd> JDL> Lrmmdpmg`m, Iâcb`js cmf iudcj, @ruz [jng. Miprmsgs> Sjyjtg, Ojcgo, Dmstfâ. Ms`umfgs y udbvmrsbcgcms> ]dbvmrsbcgc Gutðdjig cm Kgr`mfjdg, ]dbvmrsbcgc cm Kumdjs Gbrms, ]dbvmrsbcgc cm @abfm. @fukms cmpjrvjs> @fuk Gtfâ`j cm Igcrbc, @fuk Cmpjrvj Lugcgfgngrg. Blfmsbgs> Blfmsbg cm Nmsu`rbstj cm fjs Pgdtjs cm fjs Þfijs Cégs, Blfmsbg `gtðfb`g, Blfmsbg mvgdlâfb`g. Ajspbtgfms y `fédb`gs> Ajspbtgf Ugkfj Sjkðd ]rbkm, Ajspbtgf Krbtçdb`j cm Ijdtmvbcmj. Pbdcb`gtjs y `jdmcmrg`bjdms> @jdmcmrg`bðd @jdmcmrg`bðd cm Srgkgngcjrms cm Iâxb`j, Pbdcb`gtj cm `gibjdmrjs, ]dbðd Jkrmrg Imtgfþrlb`g. Ugrcjs pjfé`js> Ugrcj Fbkmrgf @jfjikbgdj, Ugrcj [gcb`gf, Ugrcj @jdsmrvgcjr. Kgd`js y hdgd`bmrgs> Kgd`j Pgdtgdcmr, Kgd`j Btgþ, Kgd`j cm @abfm. @ufturg jrlgdbzg` jrlgdbzg`bjdgf bjdgf

Fg `ufturg jrlgdbzg`bjdgf mstç jrigcg pjr ud `jdnudtj cm `rmmd`bgs, djrigs y vgfjrms qum cmfbibtgd fg bcmdcgc cm udg jrlgdbzg`bðd y igr`gd mf ruikj ag`bg mf `uipfbibmdtj cm fjs jknmvjs j imtgs prjpumstgs. Ms bipjrtgdtm qum `gcg jrlgdbzg`bðd cmtmribdm sus rmlfgs y djrigvgs smlþd fg ibsbðd, fg abs abstjr tjrbg, bg, fg vbs vbsbðd bðd y fjs vgfjrm vgfjrmss qum qum fg bcmdh bcmdh`gd `gd.. Fjs mfmimd mfmimdtjs tjs qum qum `jdj `jdjrig rigd d fg `uftur `ufturgg jrlgdbzg`bjdgf mstçd cmhdbcjs cmscm mf jrblmd cm fg jrlgdbzg`bðd (pumcmd smr g`tugfbzgcjs `jd mf mipj) y sm mspmrg qum smgd `jdj`bcjs y rmspmtgcjs pjr tjcjs fjs ibmikrjs cm fg bdstu`bðd.

 

Fg `ufturg jrlgdbzg`bjdgf sumfm mstgr `jdjrigcg pjr mfmimdtjs `jij fgs rmlfgs cm `jdvbvmd`bg cmdtrj cm fg jrlgdbzg`bðd, fg rmfg`bðd `jd fg `jiudbcgc, fg rmfg`bðd `jd mf imcbj gikbmdtm, fg bcmdcgc, fjs vgfjrms, mdtrm iu`ajs jtrjs.

Jrlgdbzg`bðd>

Fgs jrlgdbzg`bjdms sjd mstru`turgs gcibdbstrgvgs y sbstmigs gcibdbstrgvjs `rmgcgs pgrg fjlrgr imtgs u jknmvjs `jd mf gpjyj cm fgs prjpbgs pmrsjdgs, j `jd gpjyj cmf tgfmdtj auigdj j cm jtrgs `grg`tmrés`gs sbibfgrms. Pjd mdcgcms sj`bgfms qum pmribtmd fg gsj`bg`bðd cm pmrsjdgs qum bdtmrg`tþgd mdtrm sé pgrg `jdtrbkubr imcbgdtm sus mxpmrbmd`bgs y rmfg`bjdms gf fjlrj cm jknmvjs y imtgs cmtmribdgcgs. Fgs jrlgdbzg`bjdms sjd mf jknmtj cm mstucbj cm fg `bmd`bg cm fg Gcibdbstrg`bðd, g su vmz cm jtrgs cbs`bpfbdgs tgfms `jij fg @jiudb`g`bðd, fg Pj`bjfjlég, fg M`jdjiég y fg Usb`jfjlég. Lrupj cm pmrsjdgs y imcbjs jrlgdbzgcjs `jd ud hd cmtmribdgcj7. Sjcg jrlgdbzg`bðd `umdtg `jd `jipjdmdtms kçsb`js j msmd`bgfms, mdtrm fjs qum sm md`umdtrgd> ]d lrupj cm pmrsjdgs qum bdtmrg`tþgd mdtrm sé. ]d `jdnudtj cm tgrmgs j g`vbcgcms qum sm rmgfbzgd cm jrig `jjrcbdgcg `jd mf hd cm gf`gdzgr gflþd jknmvj. Jknmvjs y imtgs. [m`ursjs j igtmrbgfms. Djrigs j `jdvmd`bjdms qum cmhdmd fg rmfg`bðd cm fgs pmrsjdgs y su rjf md fg jrlgdbzg`bðd Urbd`bpbjs

Cmf jknmvj Sjcgs y `gcg udg cm fgs g`vbcgcms mstgkfm`bcgs md fg jrlgdbzg`bðd cmkmd rmfg`bjdgrsm `jd fjs jknmvjs y prjpðsbtjs cm fg miprmsg. Mspm`bgfbzg`bðd Hum mstgkfm`bcj pjr Gcgi Pibta ag`m ;55 g÷js. Mf trgkgnj sm rmgfbzgrç içs ç`bfimdtm sb sm sukcbvbcm md tgrmgs j g`vbcgcms `fgrgimdtm rmfg`bjdgc rmfg`bjdgcgs gs y cmfbibtgcgs. Nmrgrquég Ms dm`msgrbj mstgkfm`mr `mdtrjs cm gutjrbcgc cm fjs qum migdm fg `jiudb`g`bðd dm`msgrbg pgrg fjlrgr fjs pfgdms.

Ugrbcgc cm gutjrbcgc y rmspjdsgkbfbcgc

 

G `gcg lrgcj cm rmspjdsgkbfbcgc `jdmrbcj, cmkm `jrrmspjdcmr mf lrgcj cm gutjrbcgc dm`msgrbjs pgrg `uipfbr cb`ag rmspjdsgkbfbcgc. rmspjdsgkbfbcgc. ]dbcgc cm igdcj Mstgkfm`m cmtmribdgr ud `mdtrj cm gutjrbcgc y cm`bsbðd pgrg `gcg ud`bðd.