Costs are determining factors in the sales price of products and/or services. Identifying costs that are not controlled by accounting can make organisations more competitive, helping management to identify, control and make visible apparently hidden costs. In order for institutions to remain competitive, management needs to focus on process efficiency, optimising structures with a view to minimising costs. Tracking, identifying and comparatively analysing the most frequent hidden costs associated with hotel services are unavoidable measures for the correct management of organisations.