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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| Format: | Article |
| Language: | English |
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Publishing House of the State University of Management
2017-02-01
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| Series: | Вестник университета |
| Subjects: | |
| Online Access: | https://vestnik.guu.ru/jour/article/view/618 |
| _version_ | 1797244115054755840 |
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| author | I. Rogova |
| author_facet | I. Rogova |
| author_sort | I. Rogova |
| collection | DOAJ |
| 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. |
| first_indexed | 2024-03-08T04:24:05Z |
| format | Article |
| id | doaj.art-2e09219f3346414aae37374f58f30a0a |
| institution | Directory Open Access Journal |
| issn | 1816-4277 2686-8415 |
| language | English |
| last_indexed | 2024-04-24T19:05:52Z |
| publishDate | 2017-02-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj.art-2e09219f3346414aae37374f58f30a0a2024-03-26T14:22:51ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152017-02-0102210215618Specifics of costs classification as a key object of managerial accounting in hotel industryI. Rogova0ФГБОУ ВО «ГУУ»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.https://vestnik.guu.ru/jour/article/view/618managerial accountingcostshotel businesscosts classificationprime cost of serviceplanning and managementmanagerial decisions |
| spellingShingle | I. Rogova Specifics of costs classification as a key object of managerial accounting in hotel industry Вестник университета managerial accounting costs hotel business costs classification prime cost of service planning and management managerial decisions |
| title | 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_short | 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 |
| topic | managerial accounting costs hotel business costs classification prime cost of service planning and management managerial decisions |
| url | https://vestnik.guu.ru/jour/article/view/618 |
| work_keys_str_mv | AT irogova specificsofcostsclassificationasakeyobjectofmanagerialaccountinginhotelindustry |