This article explores the concept of costs in hotel activities. Features of the hotel's activities are revealed. It is noted that the cost of services provided in accordance with international standards consists of three categories, including direct material costs, direct labor costs and overhead costs. In the process of research, the structure of overhead costs of hotel operations was developed. A three-step methodological procedure for allocating overhead costs to cost objects in hotel operations, a method of costing the cost of one seat in hotel operations, and accounting records for accounting for overhead costs in hotel operations are proposed.