Overview the objective cost today is a valuable management tool in the hands of managers, allowing the design of strategies aimed at reducing the cost of the organization up to the limit imposed by the market. Based on the previous reflection was carried out this work which aims to design a procedure for calculation of target costs on the basis of management instruments to reduce the levels of costs and expenses in coordination with the market. The hotel network of the Jardines del Rey tourist destination costs are still high and the impact this situation has on the efficiency, profitability and competitiveness must be sought alternatives, methods and management tools that contributing to the achievement of these goals, enabling a sustainable tourism and a sector that can fully meet its task of boost and revive the rest of the sectors of the economy. Abstract: Nowadays the objective cost is a valuable tool in the hands of the directives that allows the design of strategies directed to reduce costs of the till the limit imposed by marketing organization. Taking into account the afore mentioned aspects this investigative work was developed with the main objective of designing a procedure of calculus of the objective cost based on the instruments of marketing to reduce the levels of costs and expenses in coordination with the market. In the different hotels of this touristic resort Jardines del Rey, costs are high and because of the consequences that this situation really has in the efficiency, rentability and competitiveness, some alternatives should be found and some tools from marketing that contribute to the achievement of the desired goals making possible a sustainable tourism able to accomplish with effectiveness the task of increasing all the different sectors of our economy. Introduction to enterprise-level changes are linked to the strategy, culture and management. This is why the company to have an appropriate competitive level should more flexible designs and processes, reject the rigidity, adapt their products to the demands of customers. .

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