[eng] The objective of this work is to know how hotel companies make strategic
decisions in order to differentiate themselves in terms of quality and cost. Product
differentiation will be addressed through two types of differentiation: horizontal
differentiation and vertical differentiation. This paper will also deal with the
innovative behavior of hotel companies. To this end, the innovative behavior of
two Spanish hotel companies with recognized prestige has been analyzed. The
aim is to analyze whether innovation can be a useful instrument for boosting the
differentiating strategies of hotel companies.