Изготвяне на система от профили на мултипликаторите на финансовия резултат в хотелиерството
ESTABLISHING A SYSTEM OF INCOME MULTIPLIER PROFILES IN THE LODGING INDUSTRY

Summary/Abstract: The determination of income multiplier profile (IMP) of an enterprise,activity or department in the budgeting process is a popular method in the field of hospitalityto study the influence of different value measurable key factors on the financial result. Itstraditional use is associated with determining the business orientation, analyzing theprofitability of products and services in order to optimize the financial result, andimplementation of accounting and control strategies. This paper presents a modified approach for establishing a system of standardizedprofiles, based on conception of responsibility centers under USALI, as key factors arederived from the basic algebraic relationship "cost-volume-profit".

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