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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| Format: | Article |
| Language: | English |
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Publishing House of the State University of Management
2019-02-01
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| Series: | Вестник университета |
| Subjects: | |
| Online Access: | https://guuvest.elpub.ru/jour/article/view/439 |
| _version_ | 1797967422605492224 |
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| author | D. Rozhkova |
| author_facet | D. Rozhkova |
| author_sort | D. Rozhkova |
| collection | DOAJ |
| 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. |
| first_indexed | 2024-04-11T02:29:53Z |
| format | Article |
| id | doaj.art-20f7ebfe97c14e44913d1619eb64a5ae |
| institution | Directory Open Access Journal |
| issn | 1816-4277 |
| language | English |
| last_indexed | 2024-04-11T02:29:53Z |
| publishDate | 2019-02-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj.art-20f7ebfe97c14e44913d1619eb64a5ae2023-01-02T21:28:10ZengPublishing House of the State University of ManagementВестник университета1816-42772019-02-01010210214439IMPROVEMENT OF MANAGEMENT ACCOUNTING OF ENTREPRENEURIAL ACTIVITY IN INTERNATIONAL TOURISMD. Rozhkova0ФГБОУ ВО «ГУУ»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.https://guuvest.elpub.ru/jour/article/view/439management accountingfinancial responsibility centersinternational tourismmatrix of key indicatorentrepreneurial activity |
| spellingShingle | D. Rozhkova IMPROVEMENT OF MANAGEMENT ACCOUNTING OF ENTREPRENEURIAL ACTIVITY IN INTERNATIONAL TOURISM Вестник университета management accounting financial responsibility centers international tourism matrix of key indicator entrepreneurial activity |
| title | 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_short | IMPROVEMENT OF MANAGEMENT ACCOUNTING OF ENTREPRENEURIAL ACTIVITY IN INTERNATIONAL TOURISM |
| title_sort | improvement of management accounting of entrepreneurial activity in international tourism |
| topic | management accounting financial responsibility centers international tourism matrix of key indicator entrepreneurial activity |
| url | https://guuvest.elpub.ru/jour/article/view/439 |
| work_keys_str_mv | AT drozhkova improvementofmanagementaccountingofentrepreneurialactivityininternationaltourism |