Resumen

HERRERA CARDENAS, Pedro Luis  y  LOPEZ RODRIGUEZ, Miriam. Tourism. Quality Management and its Costs. Cofin [online]. 2021, vol.15, n.2  Epub 28-Jul-2021. ISSN 2073-6061.

In this article, a study is made of the conceptualizations of quality management and the costs associated with it, as well as of the legal, standardization and regulatory basis relevant to the reflection on the subject at the national and international levels. The research integrates the knowledge of management accounting with that of quality in the tourism system. The models for the recording of expenses, the calculation of quality costs and their particularities in tourism services are analyzed.

Palabras clave : quality; management accounting; tourism services..

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