Tourism is increasingly dynamic; the number of travel companies and their business grow rapidly. In this regard, the problem of developing methodological and organizational bases of management accounting in tourist organizations now has acquired special urgency. Accordingly, this article describes the methodology of management accounting in the tourist agencies, especially the travel industry and their impact on managerial accounting system, the most effective in the current economic climate means for calculating the cost of tourist product, as well as methods of improving the existing system of management accounting in enterprises of tourism.
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