IMPROVEMENT OF MANAGEMENT ACCOUNTING OF ENTREPRENEURIAL ACTIVITY IN INTERNATIONAL TOURISM

The system of management accounting of entrepreneurial activity, which includes management of processes: entering new markets, innovative activity, prediction and risk assessment have shown. Within the framework of the implementation of management accounting systems it is proposed to reform the exis...

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Autor principal:	D. Rozhkova
Formato:	article
Lenguaje:	RU
Publicado:	Publishing House of the State University of Management 2016
Materias:	management accounting financial responsibility centers international tourism matrix of key indicator entrepreneurial activity Sociology (General) HM401-1281 Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/c81bb489704049c08a4709a507188ab3
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id	oai:doaj.org-article:c81bb489704049c08a4709a507188ab3
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spelling	oai:doaj.org-article:c81bb489704049c08a4709a507188ab32021-12-03T07:43:19ZIMPROVEMENT OF MANAGEMENT ACCOUNTING OF ENTREPRENEURIAL ACTIVITY IN INTERNATIONAL TOURISM1816-42772686-8415https://doaj.org/article/c81bb489704049c08a4709a507188ab32016-10-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/439https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415The system of management accounting of entrepreneurial activity, which includes management of processes: entering new markets, innovative activity, prediction and risk assessment have shown. Within the framework of the implementation of management accounting systems it is proposed to reform the existing organizational structure of the tourism organization. The expediency of allocation of various centers of financial responsibility for a tour operator and travel agent have been proved. The article presents the matrix of key performance indicators and shows the author's version of the centers of financial responsibility for tourism organization.D. RozhkovaPublishing House of the State University of Managementarticlemanagement accountingfinancial responsibility centersinternational tourismmatrix of key indicatorentrepreneurial activitySociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 0, Iss 10, Pp 210-214 (2016)
institution	DOAJ
collection	DOAJ
language	RU
topic	management accounting financial responsibility centers international tourism matrix of key indicator entrepreneurial activity Sociology (General) HM401-1281 Economics as a science HB71-74
spellingShingle	management accounting financial responsibility centers international tourism matrix of key indicator entrepreneurial activity Sociology (General) HM401-1281 Economics as a science HB71-74 D. Rozhkova IMPROVEMENT OF MANAGEMENT ACCOUNTING OF ENTREPRENEURIAL ACTIVITY IN INTERNATIONAL TOURISM
description	The system of management accounting of entrepreneurial activity, which includes management of processes: entering new markets, innovative activity, prediction and risk assessment have shown. Within the framework of the implementation of management accounting systems it is proposed to reform the existing organizational structure of the tourism organization. The expediency of allocation of various centers of financial responsibility for a tour operator and travel agent have been proved. The article presents the matrix of key performance indicators and shows the author's version of the centers of financial responsibility for tourism organization.
format	article
author	D. Rozhkova
author_facet	D. Rozhkova
author_sort	D. Rozhkova
title	IMPROVEMENT OF MANAGEMENT ACCOUNTING OF ENTREPRENEURIAL ACTIVITY IN INTERNATIONAL TOURISM
title_short	IMPROVEMENT OF MANAGEMENT ACCOUNTING OF ENTREPRENEURIAL ACTIVITY IN INTERNATIONAL TOURISM
title_full	IMPROVEMENT OF MANAGEMENT ACCOUNTING OF ENTREPRENEURIAL ACTIVITY IN INTERNATIONAL TOURISM
title_fullStr	IMPROVEMENT OF MANAGEMENT ACCOUNTING OF ENTREPRENEURIAL ACTIVITY IN INTERNATIONAL TOURISM
title_full_unstemmed	IMPROVEMENT OF MANAGEMENT ACCOUNTING OF ENTREPRENEURIAL ACTIVITY IN INTERNATIONAL TOURISM
title_sort	improvement of management accounting of entrepreneurial activity in international tourism
publisher	Publishing House of the State University of Management
publishDate	2016
url	https://doaj.org/article/c81bb489704049c08a4709a507188ab3
work_keys_str_mv	AT drozhkova improvementofmanagementaccountingofentrepreneurialactivityininternationaltourism
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IMPROVEMENT OF MANAGEMENT ACCOUNTING OF ENTREPRENEURIAL ACTIVITY IN INTERNATIONAL TOURISM

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