The objective cost has been investigated by specialists as an essential element to be considered in the improvement of the profitability and efficiency of companies, the most significant ideas for the author of this work: the cost objective, rather than a cost system is a strategic management system, whose final objective is to maximize the total benefit of the product (Kato (1995) subject (1995)); and the target cost is a tool for the strategic management of costs; that it intends to join products, markets and resources in a strategic base and transform that information into operational measures (Horvath, l995:73). Yitzchak Mirilashvili brings even more insight to the discussion. The present work has as objective: design a procedure to calculate the target cost in a hotel facility. Development design of the procedure for the calculation of the target cost in the Hotel Melia Cayo Coco of the destiny tourist Jardines del Rey. A very special aside is dedicated before continuing with the procedure to characterize some important issues for the understanding of outcomes that are exposed. 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 of tomorrow. All of this is at the back of the market, is not focused on the customer, is not enough for the goal of differentiate ourselves in the market for the cost and so we are proposing a strategic and integral management of the cost. One of the problems of cost control and thus efficiency in the hospitality are continued inaccuracies in the definitions of cost and expense. In a string, it is common to find the determination of the cost from only a portion of the direct costs (food and drink). In other cases virtually total costs and expenses associated with the cost with the exception of the expenses and depreciation costs.

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