Le Grand Hôtel de Leysin (GHL) - Nota del instructor

By Fernández, Albert / Soler, Edi / Ormazabal, Gaizka

Le Grand Hôtel de Leysin (GHL) permite poner al participante en la piel de la directora general del hotel, Sofie Keller, quien debe tomar varias decisiones para mejorar la rentabilidad del negocio. Las principales son dos: decidir si mantener o dejar de ofrecer el servicio de conferencias y analizar cómo reaccionar ante el fuerte descuento en el precio de habitación ofrecido por un competidor de características similares a las de su hotel. Ambas decisiones se enmarcan en un contexto de crisis originada por la COVID-19 y permiten llevar a cabo un profundo análisis cuantitativo y cualitativo de las situaciones.

Collection: IESE (España)

Ref: CT-36

Format: PDF

Number of pages: 13

Publication Date: Mar 7, 2022

Language: Spanish, English

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Description

Year: 2020

Geographic Setting: Suiza

Industry Setting: Turismo, restauración y ocio

Learning Objective

El objetivo principal del caso es entender bien los tipos de costes en el negocio hotelero (variables, fijos, etc.), saber identificar los que son relevantes para cada una de las decisiones y ver cómo las diferentes alternativas impactan en el resultado y/o la tesorería de la empresa. Se trata de un caso muy adecuado para todo tipo de sesiones de contabilidad de costes tanto para un análisis cuantitativo de decisiones como para sistemas de costes.

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