Goncharenko O. Cost accounting and cost analysis of the tourism product

The peculiarities of activities of tourist enterprises, which affect the methodology and organization of cost accounting and formation the cost tourism product were investigated in the dissertation. The theoretical approaches to the interpretation of costs and the cost of tourist products as objects of accounting and methodological tools of management have been summarized. The classification of costs depending on the needs of of management personnel for several additional classifications criteria was improved. Methodological approaches to cost accounting for the formation of the tourism product by developing systems of subaccounts were improved. The methodological and organizational approaches to budgeting the cost of formation tourist product have been proposed. Main directions of an automation process were proposed and defined the information flows in the relationship with the adjacent complexes of tasks automatic accounting system. The methods of cost analysis and cost tourism product were investigated, systematic approach to cost analysis tourist product with the specific in the tourism industry and the system of analytical indicators as methodological tools of cost management were proposed.