APPROACHES TO COST ACCOUNTING OF PRODUCTION AND CALCULATION OF THE COST OF THE TOURIST PRODUCT

Galina LUȘMANSCHI, Oxana COSTEȚCHI-JUȘCA Universitatea de Stat din Moldova

Аннотация

This paper analyses the peculiarities of the production cost accounting and the calculation of the cost of the tourism product in the tourism industry. At the same time, the principles underlying the organization of the production cost accounting and the calculation of the cost of tourism products are highlighted. In this context, certain problems have been highlighted in the organization of the production cost accounting and certain recommendations have been made that will increase the operability of the accounting information, intensify the control of the production costs formation and will contribute to the broader highlighting of the reserves to reduce the cost of tourism products. Keywords: production costs, direct costs, indirect costs, tourist product, package of travel services, calculation item, cost and product cost calculation, partial direct-costing method.