For a long time, the managers of entities, including those in tourism and public catering, considered that the only way to beat the competition was to dominate through costs, which is why they acted in the direction of achieving a large volume of production or services and thus achieving of savings by achieving a lower unit cost. The inversion of the pyramid of costs under the impact of advanced technologies, both in the field of production and services, as well as information and communications, makes the traditional methods of cost calculation based on the principle of analysis centers no longer correspond to current interests.