Perception of the quality costs in historical hospitality services: evidence from Poland

Motivation: The hospitality industry is one of the most important elements modern tourism. Among many types hotels, historical hotels are worth special attention. Such facilities among sublime hotels. Opening and operation connected with costly procedures renovation revitalisation, proper arrangement combining tradition technological achievements, as well ensuring expected level quality according to assigned categorisation. research motivated by uniqueness specificity on tourist market, including in particular aspects an appropriate quality.
 Aim: aim article evaluate knowledge about costs their calculation hotel services. To properly achieve objectives research, case study oldest Poland, Sycamore Manor Hotel, was used.
 Results: Quality not used low employees’ costs, which requires further education training, may result from optional use management accounting tool, i.e. costing. employees Hotel aware implemented processes importance context provided services, but lack involvement organisation deprives it possibility gain a competitive advantage demanding market