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International Accounting
 

The administrative account of expenses for marketing in hotel business

Vol. 14, Iss. 38, OCTOBER 2011

Available online: 25 October 2011

Subject Heading: The administrative account

JEL Classification: 

Pankova S.V. Ph.D., the professor, the dean of financial and economic faculty, the Orenburg State University
fef@mail.osu.ru

Kubatkina G.A. The teacher of chair of accounting, the analysis and audit, the Orenburg state university
orenburghotel@mail.ru

In the article variants of the organization of marketing service in hotels are considered and the factors influencing structure of expenses for marketing are defined. Variants of the organization of the administrative account in hotels and a format of the internal report on expenses for marketing according to Uniform system of accounts for hotels (USALI) are offered.

Keywords: marketing, expenses, the administrative account, hotel, Uniform system of accounts for hotels

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

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November 2021

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