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Financial Analytics: Science and Experience
 

The organization of budgeting at the enterprises of hotel business

Vol. 5, Iss. 11, MARCH 2012

Available online: 19 March 2012

Subject Heading: ECONOMY OF THE ENTERPRISE

JEL Classification: 

Pankova S.V. Doctor of Economics, professor, dean of faculty “Finance and Economics”, Orenburg State University
fef@mail.osu.ru

Kubatkina G.A. Lecturer of department “Accounting, Analysis and Audit”, Orenburg state university
orenburghotel@mail.ru

Advantages of budgeting system into responsibility centers at the hotel enterprises with observance of USALI principles are considered, the developed form of the consolidated budget is offered.

Keywords: budgeting, responsibility center, lodging, enterprise, budgeting committee, internal reporting, USALI

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ISSN 2311-8768 (Online)
ISSN 2073-4484 (Print)

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