Popovich V. The working out of the managerial accounting model of the hotel business enterprises

consists in a theoretical ground and development of practical recommendations teoretical and mehtodical bases the administrative account and marginal analysis on the enterprises of hotel business. Object of research: economic activity of hotel enterprises of Ukraine, increase and efficiency, is on the basis of receipt, analysis and use of informative resources of the registration-analytical system . Subject of research: teoretical and methodical and оrganizing aspects of forming of administrative account and analysis of charges, profits and financial results, in hotels. Methods of research: induction, deduction, theoretical generalization and comparison, cause-and-effect connection, abstractly logical method, supervision. Scientific novelty lays consists in development of model of administrative account and method of analysis of operating activity of hotel services. Extent of implementation: research results passed approbation and accepted to introduction in VAT the „Hotel complex „Bratislava" (i. Kyiv) (certificate ? 01-136 from April, 14 in 2006), there is „STARR" (certificate ? 5308/01-2 from July, 12 in 2006) on DP, PP „Step" (certificate ? 16 from March, 29 in 2006), there is the „Medical sporting health complex „Latoricya" (certificate ?61 from September, 20 in 2006) in the Mukachivskomu associated company, in an educational process in the Mukachivskomu technological institute [disciplines are the „Administrative account", „Kontroling" and „Account in industries of economy" (certificate ? 1037 from Junes, 22 in 2006)].