Abstract
Tourism development is closely linked to the management of the cultural heritage of communities, both tangible and intangible. The research solves the problem of valuing the use of cultural heritage values in tourism services in Manabi, Ecuador. The objective is to diagnose the valorization of cultural heritage in the management of the Manabita tourism product by the different actors involved in the management of cultural heritage. An extensive bibliographic search and descriptive field research was carried out, with an emphasis on the qualitative, using the techniques of the survey and the interview in the fundamental. A survey with quota sampling was used, seeking to assess the object of research from different perspectives by groups closely related to it, but who have different roles in its management. The main result gives evidence of the richness and diversity of Manabitan culture with a high patrimonial and commercial value as a tourist resource.
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