It should also improve the distribution of goods and services, expedite service communication mechanisms, achieve efficiency in productivity, lower costs and cope with the changes in its structure, produce with high quality, and provide competitive prices. Emerged as a response to the situation created by the demands of the new business environment, new technologies of management, developed procedures to optimize the use of resources to achieve a goal, within them we can mention the target cost, as a new pillar that emerges within the economy. Cost target (target cost) emerges as a necessity by the existing situation in terms of prices, which are imposed by the market, being necessary already, in the design of the service to estimate the cost of the same from the behavior of its price and the utilities that you want to achieve. A diagnosis made based on documentary analysis on hotel entities (economic reports and results of investigative work done) and in consultation with the (method branch specialist empirical), revealed that a procedure there is for the calculation of the target cost of tourist packages, this being necessary as a tool of inestimable value to achieve greater profitability and efficiency in referring facilities in the tourism sector. The fundamental contradiction lies in that while the objective cost an instrument for the strategic management of costs, its calculation is not done in any known hotel facility of the Jardines del Rey tourist destination. Work efficiently is a challenge for today’s economy, which means reaching levels of profitability and competitiveness of steadily over time. For the tourism sector efficient performance is a prerequisite for sustainable development. The objective cost more than a technique or method has become an important tool for strategic management accounting and management accounting, was created in 1965 by the Japanese and now has been extended to the entire sphere of producing material goods from countries highly developed.