METHODS OF COSTS ACCOUNTING IN THE SYSTEM OF MANAGING A TOURIST ENTERPRISE

Demography, Labor Economics, Social Economics and Politics

Authors

  • O.M. Goncharenko Kyiv National University of Trade and Economics, Kyiv

Keywords:

prime cost, tourist product, standard costing, direct costing, kaisen costing, ABC method

Abstract

The paper studies, how the structure of costs is formed and the prime cost of a tourist product is calculated. The analysis of methods of accounting the costs and calculating the prime cost was conducted, and the recommendations are offered how to use the method of costs accounting for the tourist activity.

Published

2024-10-07

How to Cite

Goncharenko, O. (2024). METHODS OF COSTS ACCOUNTING IN THE SYSTEM OF MANAGING A TOURIST ENTERPRISE: Demography, Labor Economics, Social Economics and Politics. Economics and Law, 29(1), 135–138. Retrieved from https://nasu-periodicals.org.ua/index.php/economiclaw/article/view/9000

Issue

Vol. 29 No. 1 (2011): ECONOMICS AND LAW

Section

Статті