%0 Journal Article %T BENEFICIOS PERCIBIDOS POLO SECTOR DE ALOXAMENTO TUR¨ªSTICO ESPA OL DA IMPLANTACI¨®N DUN SISTEMA DE XESTI¨®N DA CALIDADE %A JOS¨¦ ¨¢LVAREZ GARC¨ªA %A JOS¨¦ ANTONIO FRAIZ BREA %A MAR¨ªA CRUZ DEL R¨ªO RAMA %J Revista Galega de Econom¨ªa %D 2012 %I Universidade de Santiago de Compostela %X The intense competition between the tourism industries has led companies to inte-grate into their management and quality differentiation strategies, improving the quality of ser-vice which generates positive, measurable results. This article presents the results of the empiri-cal study conducted in 186 tourist accommodation businesses nationally certified under the Q for tourist Quality , established with the aim of analyzing the impact / benefits received by the tourism industry arising from the implementation and certification of its Quality Management System. After the theoretical review, the methodology consists of a descriptive analysis of the benefits perceived by the hotels, as well as an analysis of T-Student and ANOVA in order to identify whether their differences depending on the perceived benefits certain variables that de-fine the characteristics of tourist accommodation businesses. As well as conducting a factor analysis in order to determine the structure of these benefits in this sector. The results indicate that the main perceived benefits are clearly defined processes and responsibilities, improving customer satisfaction and increased quality awareness of employees. The structure of benefits in this sector is made up of three groups: internal benefits, external benefits-customers, external--financial benefits. This work is part of a wider investigation carried out with the aim of develo-ping a practical framework to guide companies in the tourism sector to implement and improve its quality system as a source of competitive advantage. %U http://www.redalyc.org/articulo.oa?id=39124539003