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International Accounting
 

Process of formation of the management reporting of the hotel enterprise according to the unified international requirements

Vol. 13, Iss. 10, AUGUST 2010

Available online: 20 August 2010

Subject Heading: REFORMING OF ACCOUNTING

JEL Classification: 

Kubatkina G.A. lecturer of the Department of Accountancy, Analysis and Audit, Orenburg State University
orenburghotel@mail.ru

Hotel complex is one of the most complicated management subjects since it represents a multilevel system which includes several kinds of activity. Methodological aspects of management accounting organization in hotel business require development and improvement that are to be international practice oriented. The consideration of theoretical basis for management structure construction and the suggestions for management accounting forms according to USALI standards are given in the article.

Keywords: organization structure, management reporting, hotel business, revenue center, cost center

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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