Pozharitskaya I. Perfection of accounting and analysis of tourist product costs

Object of research economic processes on creation of the tourist product. The purpose of research substantiation of rules under the registration of costs and kalkuljaton of the cost price tourist еhe product. Method of testings and instrumentation method of the logical analysis; method of expert estimations; method of associations and analogies; method of grouping and matching; matematic statistical methods. Idealized outcomes and novelty matrix model of a cost estimate on stages of biotic cycle of the tourist product; are improved concept of the manufacturing cost price of the tourist product and nomenclature of the calculation articles of the manufacturing cost price of sanatorium organizations; the classification of costs on production is improved practical outcomes and novelty guideline on distribution of indirect costs of sanatorium organizations; a technique of the marginal analysis; an assay techniques and cost estimates of tourist firms. A degree of an intrusion scientific rules are debated on 7 conferences, are published in 12 transactionses and are inserted. On five firms. An orb of usage sanatorium and tourist organizations.