Publication: Concepţia de organizare a contabilitatii manageriale in agenţiile de turizm
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Tipografia "CRIO"
Abstract
Description
ŢURCAN, Ludmila. Concepţia de organizare a contabilitatii manageriale in agenţiile de turizm. In: Contabilitatea şi auditul în contextul integrării economice europene: progrese şi aşteptări = Accounting and audit in the context of european economic integration: advancements and expectations: conf. şt. intern., 5 apr. 2013. Chişinău: S. n., 2013, pp. 284-286. ISBN 978-9975-4242-7-1.
Management accounting in tourism agencies provide data that complement the information in the financial accounts, and they are addressed exclusively to managers. It has the purpose to provide information needed by managers with decision-making basically two purposes: costing products and tourism services and influencing the behavior of those who can act on costs. In the tourism agencies managerial accounting aim and these objectives: increasing the quality of tourism products and services; reduce the time needed for formation and selling products and services; total customer satisfaction.
Management accounting in tourism agencies provide data that complement the information in the financial accounts, and they are addressed exclusively to managers. It has the purpose to provide information needed by managers with decision-making basically two purposes: costing products and tourism services and influencing the behavior of those who can act on costs. In the tourism agencies managerial accounting aim and these objectives: increasing the quality of tourism products and services; reduce the time needed for formation and selling products and services; total customer satisfaction.
Keywords
contabilitate managerială, agenţii de turizm, contabilitatea de gestiune, obiectivele contabilității manageriale