Uniform System of Accounts in the Lodging Industry (USALI) in Creating a Responsibility Accounting in the Hotel Enterprises in Republic of Macedonia

Kosarkoska, Desa and Mirceska, Irina (2012) Uniform System of Accounts in the Lodging Industry (USALI) in Creating a Responsibility Accounting in the Hotel Enterprises in Republic of Macedonia. Procedia - Social and Behavioral Sciences.

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Abstract

A theoretical overview, as well an empirical analysis of the rule of USALI system in the Cost Management (CM) in the hotel industry in Republic of Macedonia, will be made. The above will give a realistic perspective of the current state of the Cost Accounting in the Macedonian Hotel Industry. In the hotel industry of Republic of Macedonia, old management principles are still used. This paper is an attempt to contrast them with the modern equivalent approaches in the Cost Management in the current hotel industry in the world. Since the main goal of Cost Management procedures is finding an optimal solution between the utilized resources and achieved result, this work will examine in great detail the Responsibility Accounting as a part of Cost Accounting.The Responsibility Accounting provides better division, allocation and control of the costs.

Item Type: Article
Subjects: Scientific Fields (Frascati) > Social Sciences > Economics and Business
Divisions: Faculty of Tourism and Hospitality
Depositing User: Mr Bojan Sekulovski
Date Deposited: 25 Oct 2017 12:08
Last Modified: 06 Nov 2017 08:01
URI: http://eprints.uklo.edu.mk/id/eprint/683

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