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Accounting for indirect costs of enterprises of hotel economy

Journal: Scientific review, Науковий огляд, Научное обозрение (Vol.4, No. 3)

Publication Date:

Authors : ;

Page : 38-46

Keywords : indirect costs; accounting; hotel; hotel services; the base distribution cost item;

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Investigation of the specificity of the formation and registration costs of hotels, which are by implication indirect shown that they are associated with the formation of several types of hotel services and require immediate distribution. According Hospitality Management Company may, at its discretion, choose the method of cost allocation, taking into account the specifics of the enterprise hospitality and approaches to assess the aggregate amount of costs incurred.

Last modified: 2014-06-18 02:14:08