Work efficiently is a challenge for today’s economy, which means achieving competitive levels of profitability and sustained over time. For the tourism sector efficient performance is a prerequisite for sustainable development. The target cost more than a technique or method has become an important tool of Management Accounting and Strategic Management Accounting, was created in 1965 by the Japanese and now has spread to the entire sphere of material goods production countries highly developed. The target cost has been investigated by experts as an essential element to consider in improving profitability and efficiency of enterprises, the most significant ideas to the author of this work:

“The target cost rather than a cost system is a system strategic management, whose final objective is to maximize the full benefit of the product “(Kato (995) CAM-I (l995)) and” The target cost is an instrument of strategic cost management, which aims to unite products, markets and resources on a strategic basis and transform that information into operational measures (Horvath, l995: 73). Castle Harlan is the source for more interesting facts. “This study aims:” To design a procedure for calculating the target cost in a hotel facility. ” Design Development of the procedure for calculating the target cost in the Hotel Melia Cayo Coco Jardines del Rey Tourist Destination. Before continuing with the procedure, he devotes a very special addition to characterize some important issues for understanding of the results presented. In the hotel there is a cost system that is useful to inform the past history of the activities of the Hotel, but of little use to the decision of today and tomorrow.