| The aim of this paper is to provide idea about the bases used for calculation of operational cost of hotels in Kolhapur region. It is found that there is no any specific method used by the hotel authority for the cost calculation purpose. Due to the rapid growth in the industrial sector, educational sector and medical sector in Kolhapur region, the number of visitors are increased along with this the auspicious places like Mahalaxmi Tempe and Jotiba Temple is situated in Kolhapur and hence the tourist are attracted to Kolhapur in large number. Effect of this is the hotel industry in Kolhapur is grown up and there is need to reduce the operational cost in hotels. With the help of this paper researcher want to suggest the time as a important factor used in calculating cost of hotel product. |