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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Autores principales:	J. Taktarova, I. Tretyakova
Formato:	article
Lenguaje:	RU
Publicado:	Publishing House of the State University of Management 2016
Materias:	туристская деятельность туристская услуга туристская организация управленческий учет затраты бюджетирование Sociology (General) HM401-1281 Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/3d46be1d2cad471a8797c1ceca1c072d
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id	oai:doaj.org-article:3d46be1d2cad471a8797c1ceca1c072d
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spelling	oai:doaj.org-article:3d46be1d2cad471a8797c1ceca1c072d2021-12-03T07:43:14ZTOURIST ACTIVITY AND ITS FEATURES AFFECTING THE ORGANIZATION OF MANAGEMENT ACCOUNTING1816-42772686-8415https://doaj.org/article/3d46be1d2cad471a8797c1ceca1c072d2016-01-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/22https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415The 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.J. TaktarovaI. TretyakovaPublishing House of the State University of Managementarticleтуристская деятельностьтуристская услугатуристская организацияуправленческий учетзатратыбюджетированиеSociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 0, Iss 1, Pp 115-121 (2016)
institution	DOAJ
collection	DOAJ
language	RU
topic	туристская деятельность туристская услуга туристская организация управленческий учет затраты бюджетирование Sociology (General) HM401-1281 Economics as a science HB71-74
spellingShingle	туристская деятельность туристская услуга туристская организация управленческий учет затраты бюджетирование Sociology (General) HM401-1281 Economics as a science HB71-74 J. Taktarova I. Tretyakova TOURIST ACTIVITY AND ITS FEATURES AFFECTING THE ORGANIZATION OF MANAGEMENT ACCOUNTING
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
author	J. Taktarova I. Tretyakova
author_facet	J. Taktarova I. Tretyakova
author_sort	J. Taktarova
title	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_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_sort	tourist activity and its features affecting the organization of management accounting
publisher	Publishing House of the State University of Management
publishDate	2016
url	https://doaj.org/article/3d46be1d2cad471a8797c1ceca1c072d
work_keys_str_mv	AT jtaktarova touristactivityanditsfeaturesaffectingtheorganizationofmanagementaccounting AT itretyakova touristactivityanditsfeaturesaffectingtheorganizationofmanagementaccounting
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TOURIST ACTIVITY AND ITS FEATURES AFFECTING THE ORGANIZATION OF MANAGEMENT ACCOUNTING

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