COST ACCOUNTING IN TOURISM BUSINESS
UDC 657:338.486.4
КОRОL S.,
Candidate of Sciences (Economics), Associate Professor at Accounting Department of Kyiv National University of Trade and Economics
COST ACCOUNTING IN TOURISM BUSINESS
The article considers the cost classification of tour operator for accounting purposes based on a combination of factors: the organizational form of tourism, the structure of the tour, the contractual terms and place of service, legislative requirements to the subjects of tourism activities, etc. Conditions for the recognition of costs for travel services under the legislation are analyzed. The operational costs of a tour operator are researched in details. The methodology of cost accounting using account 39 ‘pre-paid expenses’ is substantiated.
COST ACCOUNTING IN TOURISM BUSINESS
КОRОL S.,
Candidate of Sciences (Economics), Associate Professor at Accounting Department of Kyiv National University of Trade and Economics
COST ACCOUNTING IN TOURISM BUSINESS
The article considers the cost classification of tour operator for accounting purposes based on a combination of factors: the organizational form of tourism, the structure of the tour, the contractual terms and place of service, legislative requirements to the subjects of tourism activities, etc. Conditions for the recognition of costs for travel services under the legislation are analyzed. The operational costs of a tour operator are researched in details. The methodology of cost accounting using account 39 ‘pre-paid expenses’ is substantiated.
COST ACCOUNTING IN TOURISM BUSINESS