TOURIST ACTIVITY AND ITS FEATURES AFFECTING THE ORGANIZATION OF MANAGEMENT ACCOUNTING
The tourist industry is the most profitable and fast-growing in the world. However the high level of competition in the industry makes the tourist companies to look for new approaches to the development and promotion of tourism product, lower costs, which affects the system of management accounting....
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| Format: | Article |
| Language: | English |
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Publishing House of the State University of Management
2016-01-01
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| Series: | Вестник университета |
| Subjects: | |
| Online Access: | https://vestnik.guu.ru/jour/article/view/22 |
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| _version_ | 1832542160794157056 |
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| author | J. Taktarova I. Tretyakova |
| author_facet | J. Taktarova I. Tretyakova |
| author_sort | J. Taktarova |
| collection | DOAJ |
| description | The tourist industry is the most profitable and fast-growing in the world. However the high level of competition in the industry makes the tourist companies to look for new approaches to the development and promotion of tourism product, lower costs, which affects the system of management accounting. In the article the approaches of different authors are considered, the features of tourism activities and are discussed and their shortcomings highlighted. The authors suggests a generalized approach that includes both the features inherent in all services, so the specific characteristics that have only tourist services. This will effectively organize the management accounting in tourism organization. |
| format | Article |
| id | doaj-art-3d46be1d2cad471a8797c1ceca1c072d |
| institution | Kabale University |
| issn | 1816-4277 2686-8415 |
| language | English |
| publishDate | 2016-01-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj-art-3d46be1d2cad471a8797c1ceca1c072d2025-02-04T08:27:42ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152016-01-010111512122TOURIST ACTIVITY AND ITS FEATURES AFFECTING THE ORGANIZATION OF MANAGEMENT ACCOUNTINGJ. Taktarova0I. Tretyakova1ФГБОУ ВО «ГУУ»ФГБОУ ВО «ГУУ»The tourist industry is the most profitable and fast-growing in the world. However the high level of competition in the industry makes the tourist companies to look for new approaches to the development and promotion of tourism product, lower costs, which affects the system of management accounting. In the article the approaches of different authors are considered, the features of tourism activities and are discussed and their shortcomings highlighted. The authors suggests a generalized approach that includes both the features inherent in all services, so the specific characteristics that have only tourist services. This will effectively organize the management accounting in tourism organization.https://vestnik.guu.ru/jour/article/view/22туристская деятельностьтуристская услугатуристская организацияуправленческий учетзатратыбюджетирование |
| spellingShingle | J. Taktarova I. Tretyakova TOURIST ACTIVITY AND ITS FEATURES AFFECTING THE ORGANIZATION OF MANAGEMENT ACCOUNTING Вестник университета туристская деятельность туристская услуга туристская организация управленческий учет затраты бюджетирование |
| title | TOURIST ACTIVITY AND ITS FEATURES AFFECTING THE ORGANIZATION OF MANAGEMENT ACCOUNTING |
| title_full | TOURIST ACTIVITY AND ITS FEATURES AFFECTING THE ORGANIZATION OF MANAGEMENT ACCOUNTING |
| title_fullStr | TOURIST ACTIVITY AND ITS FEATURES AFFECTING THE ORGANIZATION OF MANAGEMENT ACCOUNTING |
| title_full_unstemmed | TOURIST ACTIVITY AND ITS FEATURES AFFECTING THE ORGANIZATION OF MANAGEMENT ACCOUNTING |
| title_short | TOURIST ACTIVITY AND ITS FEATURES AFFECTING THE ORGANIZATION OF MANAGEMENT ACCOUNTING |
| title_sort | tourist activity and its features affecting the organization of management accounting |
| topic | туристская деятельность туристская услуга туристская организация управленческий учет затраты бюджетирование |
| url | https://vestnik.guu.ru/jour/article/view/22 |
| work_keys_str_mv | AT jtaktarova touristactivityanditsfeaturesaffectingtheorganizationofmanagementaccounting AT itretyakova touristactivityanditsfeaturesaffectingtheorganizationofmanagementaccounting |