Mission: HCC has been created as a Theoretical Model for Management Accounting, to allow to developed or new Software Solutions, to address the need for their users of obtaining Useful, Effective, Timeless, Uniform and Measurable Information in the Lodging Industry. Vision: We want to turn our HCC-Hotel Cost Control Model into a referent in the Industry, contributing with Uniform Solutions in the Information Optimization Process, to develop applications that can add value to the Artificial Intelligence as an indispensable tool for Management.