The complexity of the developed activities in the tourist establishments of lodging demands an organizational design where operational and functional units are located. Within first the services of foods and drinks are located, of high importance of reporting high income to the establishments, and whose costs must be determined and be controlled, suitably. In the present documentary investigation the main lineamientos of the conventional accounting of costs oriented are approached to calculate the costs of the service of foods and drinks; in this given sense the plate diversity served and the great amount as indirect costs, the calculation of the cost of the service can approach for all the organizational unit and each plate or specialty on watch, with aims of fixation of prices and analysis of yield. In both cases it must distinguish costs of direct materials (foods or ingredients), general costs of manpower and costs, within a hybrid system of costs.