Smetanko O. Methods and organization of expenses calculation and audit in the tourist branch (on the example of tourist enterprises in Autonomous Republic Crimea)

Operating system of account, charge control and tourist product cost price calculation at the enterprises of the Crimean tourism industry. Improvement of the existent charges classification, organisation and method of charge account and audit and calculation of the tourists voucher prime price. Methods: abstract and concrete combination, induction and deduction, analysis and synthesis, groupment and comparison, specification. Existent charge classification, organisation and method of account and audit charges on production and calculation of the tourists voucher prime price (product, services) is explored and improved. Economic essence of charges is specified. The work algorithms of the corporate automated control system in a tourist enterprise concerning the charges account and calculation of tourist product prime price are developed. A method and organisation of public accountant verifications conducting with application of hand and automated processing methods of accounting information and public accountant proofs collecting is improved Tourist industry of Ukraine, educational process.