Methodical issues of accounting and analysis of cost prices of touristic services with application of methods of full distribution of expenses (absorption-costing)
Автор: Uzenbaev R.A., Khamzaeva A.M., Alisheva P.C.
Журнал: Международный журнал гуманитарных и естественных наук @intjournal
Рубрика: Экономические науки
Статья в выпуске: 1 (16), 2018 года.
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The article deals with topical issues of economic analysis of expenses and compilation of calculation expenses of services with application of absorption costing. The authors represent the practical examples of advantages and disadvantages of absorption costing taking account the expenses of touristic firms that are useful for managers of touristic companies in accepting the management decisions.
Accounting, costs, touristic product, permanent and variable costs, direct-costing, touristic services, operational profit, permanent expenses
Короткий адрес: https://sciup.org/170184721
IDR: 170184721
