This research, which is entitled "EVALUATION OF THE COST OF SERVICES AND ITS IMPACT ON PROFITABILITY OF HOTEL NILAS S.A.C. Tarapoto, 2013". Where Determine overall objective raised the cost of service and establish their impact on the profitability of Nilas Hotel in the city of Tarapoto, Period 2013. As the study shows 14 workers Nilas Hotel. Reached the following conclusions: effective control of manufacturing overhead is not carried, as they are recorded through loose and loose-leaf whose information set forth is still generic, without specifying basic information such as the cost of these for each room. As regards Internet service provision, they are reported in single sheets through the issuance of internal vouchers which are not pre-numbered nor validated by management. Because of this inadequate control and distribution expenses the company does it is difficult to determine the uni...