Analysis of hospitality services accounting specifics as a factor of hospitality businesses efficient development

The article looks into the issues of operations and development of the hospitality business which economic potential steadily grows and has a significant influence on rising competitiveness of the national economy on the whole and the rapid development of the related industries. The author points out that the hospitality industry dynamic development substantially relies on looking into hospitality services accounting specifics, and on implementing efficient forms and techniques of regulating and supporting small hotels development.