Improvement of cost accounting in tourism products

Аннотация

The article discusses issues of improving cost accounting in a tourist product in tourism, as well as as a result of an deductive analysis to simplify the procedure for correctly calculating the financial result in travel companies, offers were made, and conclusions were drawn from the studies. Establishing accounting for expenditure and financial results in enterprises of tourism and effective organization of their analysis methodology and creation of financial statements reflecting reliable information are of particular relevance in practice. From this point of view, it is characterized by the peculiarities and specific features of the calculation of the cost of tourism products in this area and the formation of financial results in them.