Икономически анализ на разходите – предпоставка за ефективно управление (на примера на Еница – 99 ООД)
Economic Analisys of Costs – a Prerequasite for Efficient Management (a Case Study of Enitsa-99 Ltd)

Author(s): Galina Rashkova
Subject(s): Economy, Tourism
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: analysis; cost; methods; hotel; restaurant
Summary/Abstract: The correct assessment and efficient management of costs of a tourism enterprise is essential for its economic sustainability and solvency under the conditions of a market environment, which is characterized by instability, intense competition and the challenges of implementing new sources of growth – innovation of tourism operations. The report addresses some of these issues. Basic scientific cost analysis methods were examined. A practical study of real operating enterprise performing hotel and restaurant activities was performed. On this basis, certain comments were revealed and relevant conclusions were drawn.

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