The objective of this study was to design a hotel costing system through a qualitative approach methodology of a propositional type was applied. The results were that the company provides room reservation services, tourist services and transportation; a hotel cost system was developed. It is concluded that the room reservation service has a monthly cost of S/ 1830; the service of attention to tourists has a monthly cost of S/ 4530; and the service of transportation to tourists has a monthly cost of S/ 1950; these hotel costs allowed the company to have better control of the budgets to make better business decisions regarding the pricing of the services offered to its clients.