Specifics of costs classification as a key object of managerial accounting in hotel industry

The article highlights the problems of managerial accounting in hospitality industry with view of hotel business functioning in terms of tough competition. The key object of managerial accounting is costs estimation. The article views the specifics of costs classification for companies operating in...

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Autor principal:	I. Rogova
Formato:	article
Lenguaje:	RU
Publicado:	Publishing House of the State University of Management 2017
Materias:	managerial accounting costs hotel business costs classification prime cost of service planning and management managerial decisions Sociology (General) HM401-1281 Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/2e09219f3346414aae37374f58f30a0a
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spelling	oai:doaj.org-article:2e09219f3346414aae37374f58f30a0a2021-12-03T07:43:21ZSpecifics of costs classification as a key object of managerial accounting in hotel industry1816-42772686-8415https://doaj.org/article/2e09219f3346414aae37374f58f30a0a2017-02-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/618https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415The article highlights the problems of managerial accounting in hospitality industry with view of hotel business functioning in terms of tough competition. The key object of managerial accounting is costs estimation. The article views the specifics of costs classification for companies operating in hospitality industry. The emphasis is put on costs classification for calculating net cost of hotel services, which serves as the basis for price setting, profitability estimation and taking key managerial decisions.I. RogovaPublishing House of the State University of Managementarticlemanagerial accountingcostshotel businesscosts classificationprime cost of serviceplanning and managementmanagerial decisionsSociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 0, Iss 2, Pp 210-215 (2017)
institution	DOAJ
collection	DOAJ
language	RU
topic	managerial accounting costs hotel business costs classification prime cost of service planning and management managerial decisions Sociology (General) HM401-1281 Economics as a science HB71-74
spellingShingle	managerial accounting costs hotel business costs classification prime cost of service planning and management managerial decisions Sociology (General) HM401-1281 Economics as a science HB71-74 I. Rogova Specifics of costs classification as a key object of managerial accounting in hotel industry
description	The article highlights the problems of managerial accounting in hospitality industry with view of hotel business functioning in terms of tough competition. The key object of managerial accounting is costs estimation. The article views the specifics of costs classification for companies operating in hospitality industry. The emphasis is put on costs classification for calculating net cost of hotel services, which serves as the basis for price setting, profitability estimation and taking key managerial decisions.
format	article
author	I. Rogova
author_facet	I. Rogova
author_sort	I. Rogova
title	Specifics of costs classification as a key object of managerial accounting in hotel industry
title_short	Specifics of costs classification as a key object of managerial accounting in hotel industry
title_full	Specifics of costs classification as a key object of managerial accounting in hotel industry
title_fullStr	Specifics of costs classification as a key object of managerial accounting in hotel industry
title_full_unstemmed	Specifics of costs classification as a key object of managerial accounting in hotel industry
title_sort	specifics of costs classification as a key object of managerial accounting in hotel industry
publisher	Publishing House of the State University of Management
publishDate	2017
url	https://doaj.org/article/2e09219f3346414aae37374f58f30a0a
work_keys_str_mv	AT irogova specificsofcostsclassificationasakeyobjectofmanagerialaccountinginhotelindustry
_version_	1718373683040354304

Specifics of costs classification as a key object of managerial accounting in hotel industry

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