НЕКОТОРЫЕ АСПЕКТЫ УЧЁТА ЗАТРАТ В ТУРИСТИЧЕСКИХ ФИРМАХ

Евдокия БАЖЕРЯН, Людмила ЦУРКАН Академия экономических знаний Молдовы

Abstract

The most important part of managerial accounting in tourist companies is the record of expenditures on tourist product formation and the determination of its cost price. The tourist product cost price is determined by calculation. The cost price calculation methods must be chosen and used on the basis of tourist companies’ management peculiarities and specific nature of offered services. A method is faulty if is not informative or gives wrong information.