Momont T. Methodology and organization of accounting in terms of diversification of tourist industry

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0416U003090

Applicant for

Specialization

  • 08.00.09 - Бухгалтерський облік, аналіз та аудит (за видами економічної діяльності)

27-04-2016

Specialized Academic Board

Д14.052.01

Essay

The thesis is devoted to the substantiation and development of organizational and methodological recommendations to improve accounting in terms of diversification of tourist industry. Clarified the conceptual apparatus that made it possible to define the features and methods of accounting on tourist enterprises of diversifying their activities. The accounting organizational provisions for tourism enterprises in terms of diversification of their activities were improved in terms of clarifying the content elements of accounting policy, the definition of operational and strategic measures of accounting. The method of displaying an action on diversification of tourist enterprises and improved organization of analytical accounting of revenues and expenses that arise in their implementation. Developed forms of internal reporting on key areas of diversification to meet the information needs of management personnel. Grounded order assess the potential diversification of tourism enterprises.

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