Home  Journals  International Accounting  16(148) - 2010 November

Features of application inventory-index (factor) method in the tourist organization

Available online: 18 November 2010

Subject Heading: PROBLEMS OF ACCOUNTING

JEL Classification: 

At the present time are different methods of account the costs and calculate the cost price of the production (works, services), officially recommended by the Government of the Russian Federation in the person of the Ministry of Finance for their application in account practice by the domestic enterprises and the organizations. Application of the given methods in activity of the commercial organization including tourist, often enough meets difficulties reflexions in the account of «wishes» of the manager, making the decision on efficiency of activity of the company. In this connection an actual scientific problem is working out and (or) perfection of existing methodical approaches to a problem of the account of costs and calculate the cost price of the production (works, services) for separate branches of economy. Solving the given problem, there is a question on practical introduction of the developed or advanced approach (method) of the account of costs that can result to «the account of costs - budgeting - the analysis» model creation.

Keywords: Method, the cost price, the account, expenses, tourism

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ISSN 2311-9381 (Online)
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