Home  Journals  Economic Analysis: Theory and Practice  1(208) - 2011 January

Management accounting of marketing expenses in lodging industry

Available online: 18 January 2011

Subject Heading: Management accounting

JEL Classification: 

Specificity of hotel business services demands use of marketing strategy. In article variants of the organization of marketing service in hotels are considered; the factors influencing structure of marketing expenses are defined. Variants of the management accounting organization in hotels and a format of the internal report on expenses for marketing according to Uniform System of Accounts for the Lodging Industry (USALI) are offered. Comparison of structure of elements of the expenses considered according to requirements USALI and the Russian standards of the accounting is spent.

Keywords: marketing expenses, management accounting in hotels, internal reporting, USALI

View all articles of issue

ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

Journal current issue

Vol. 23, Iss. 4 April 2024

Archive