Target cost is now a valuable management tool in the hands of managers. It enables the design of strategies to reduce the cost of the organization until the limit imposed by the market. Depending on the previous discussion was held on this work is to design a procedure for calculating the target cost on the basis of management tools to reduce the levels of costs and expenses in conjunction with the market. In the hotel network of “Jardines del Rey” tourist destination costs are still high and the impact this has on the efficiency, profitability and competitiveness must be sought alternative methods and management tools that ascribe to the achievement of these goals, enabling sustainable tourism sector and it to complete its task to promote and revive the other sectors of the economy. Abstract: Objective Nowadays the cost is a valuable tool in the hands of the directives That Allows the design of Strategies Directed to reduce costs of the organization till the impossible limit by marketing. Taking Into account the a fore Mentioned Aspects Developed Was this Investigative work with the main Objective of Designing a procedure of calculus of the Objective cost based on the instruments of marketing to reduce the costs and Expense Levels of Coordination in with the market. In the Different hotels of this touristic resort “Jardines del Rey, costs are really high and Because Of The Consequences That this situation has in the Efficiency, and Competitiveness rentability”, Some alternatives should be found from marketing tools and Some That Contribute to the Achievement of the Desired goals making possible a sustainable tourism with alk to ACCOMPLISH the task of Increasing Effectiveness all the Different Sectors of Our Economy.