Value chains propose an organizational internal analysis which divides business social objects and makes it possible to understand the role of each activity in the value creation. This article aims to analyze the value chain of tourism accommodation industry at Golfo of Morrosquillo. Through description and exploration, it was possible to deeply study the value chain of each establishment of the industry. As per the results, 61.29% of establishments do not have a business plan and 58.06% of them do not offer any tourist product from the process of design and development of products. Regarding the conclusions, even though the industry value chain has some variations regarding whole establishments, it is necessary to organize the stakeholders involved in the chain so that it can create value to tourists in terms of satisfaction and quality.