SUPPORTING AND PROMOTING THE DEVELOPMENT AND IMPROVEMENT OF COST ACCOUNTING IN TOURISM AND HOTEL BUSINESS
DOI:
https://doi.org/10.60078/2992-877X-2025-vol3-iss12-pp366-370Abstract
This article examines improvements in the accounting of ancillary production and general economic costs in tourism and hotel complexes. Methods for classifying, recognizing, calculating, and allocating costs for tourism and hotel enterprises are proposed and recommended, and the methodological framework for their accounting is refined.
Keywords:
tourist hotel general economic expenses income account reporting on the subject area of services regulatory documentsReferences
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