Indicators for the measurement of environmental costs in tourist accommodation entities: A need facing the sustainability of the use of resources.

La pertinencia del uso de la contabilidad de gestión ambiental en la toma de decisiones está dirigida a la sostenibilidad de los recursos, sin embargo, las empresas cubanas no consideran en su contabilidad los costos ambientales que   generan, ya   que   aún   es   limitada   la   cultura   contable   asociada   al medioambiente y es escasa la base normativa en este sentido. Mayor relevancia ganan las empresas turísticas, que demandan gran consumo de recursos, impactan el medio y a su vez dependen de ellos como atractivos turísticos. La presente investigación tuvo como objetivo general proponer indicadores que permitan medir los costos ambientales derivados de la gestión empresarial del Hotel Roc Presidente. Se aplicaron las técnicas investigativas de análisis documental y de contenido, además de la entrevista, y los datos fueron recolectados de fuentes de información primaria y secundaria. Los resultados obtenidos conllevaron a identificar y describir los aspectos fundamentales de la gestión ambiental del hotel y proponer indicadores afines a dicha gestión que le permitirán a la entidad medir los costos ambientales anuales y tomar decisiones encaminadas a lograr una Gestión Ambiental más eficiente.The relevance of the use of environmental management accounting in decision making is aimed at the sustainability of resources, however, Cuban companies do not consider in their accounting the environmental costs they generate, since the associated accounting culture is still limited to the environment and the normative base in this sense is scarce. Greater importance is gained by tourism companies, which demand a large consumption of resources, impact the environment and in turn depend on them as tourist attractions. The main objective of this research was to propose indicators to measure the environmental costs derived from the business management of the Roc Presidente Hotel. The research techniques used were documentary and content analysis, as well as the interview, and the data was collected from primary and secondary information sources. The results obtained led to identify and describe the fundamental aspects of the hotel's environmental management and propose indicators related to it, which will allow the entity to measure annual environmental costs and make decisions aimed at achieving more efficient Environmental Management