ВЪЗМОЖНОСТИ ЗА ОПТИМИЗИРАНЕ СЧЕТОВОДНОТО ОТЧИТАНЕ ПРИ ЦЕНООБРАЗУВАНЕТО В ХОТЕЛИЕРСТВОТО
OPPORTUNITIES FOR OPTIMIZING THE ACCOUNTING OF THE PRICING IN THE HOSPITALITY

Summary/Abstract: The distinction of cost classifications for management, pricing, and financial accounting purposes is conditional, and classification approaches can be complemented and synchronised as an object of reporting and informational provision. Managerial internal reporting has an extended scope and measures, but does not exclude those of accounting under relevant applicable legislation. The purpose of this study is to outline the opportunities for improving the reporting processes related to pricing in the hotel industry. The research problem is the analysis and the accountability of the main economic patterns typical of the formation of prices in hotel enterprises. As a result of the survey, it can be summarized that there are ways to synchronise financial accounting with internal management accounting. This does not exclude the results of the theoretic and methodological studies of the current aspects of the international practice of hotels operating in countries that have adopted different accounting principles and bases.

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