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Електронний архів Житомирського державного технологічного університету
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| Title |
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Development of accounting theory and methodology of tourist activity entities |
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| Creator |
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Vysochan, O.S. |
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| Subject |
??????????? ????????
??????????? ????? ??????????? ??????? ????????-????????????? ????? ?????????? ???????????? ??????? ??????? ?????? ??????? ??????? ???????????? ??????? ??????????????? ?????? tourism operator travel agent tourist product accounting and information flow economic information system of tourism temporal safety airbag information function of accounting |
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| Description |
? ?????????? ?????????? ?????? ???????? ??????????????? ?????? ? ????????? ?????????????? ????????? ????? ??????? ? ????????? ????????????? ?????????, ? ??????????? ?? ???????? ???????? ? ????????????? ? ????????? ??????????. ?????????? ??????? ????????? ???????? ??????? ? ??????? ? ????? ?? ???????????? ??????? ???????????? ????????? ?????? ? ??????????? ?????. ?????????? ????????????? ?????? ???????? ????????????? ??????? ??????????????? ??????. ???????????? ?????????????? ???????????? ?????? ????????? ??????????. ?????????? ????????????? ?????? ?????????? ???????????? ??????????? ????????? ????????? ??????????? ???????? ? ???????? ? ????????????? ?????????? ?? ?????? ????????? ? ??????????. ???????? ???????????? ????????????? ???? ? ???????????? ????????????? ????????????? ?? ??????????????? ????????? ???????????? ??????????? ????????. ????????? ?????????????? ?????? ?? ???????????? ? ??????????????? ?????? ????????? ?????????? ?????????????-????????????? ???????? ??????????? ???????????. ???????????? ????????????? ?????? ?????????? ?????????? ???????????? ??????? ?????????? ???????????? ???????? ????????. ?????????? ?????? ?????????? ?????? ???????? ?????? ???????????? ????????? ?? ?????? ????????????? ????????? ?? ??????? ????????? ????? ???????????? ????????. ???????????? ????????????? ?????? ??????????????? ?????? ? ?????????, ?? ?????????? ?????????? ??????????, ????? ???? ???????????? ? ?????????? ????????? ????????? ?? ????????????? ???????? ? ????????????? ???????? ????????????? ????????. ????????? ?????????? ????????????? ???????? ???????? ??????????????? ?????? ?????? ? ?????????? ????????-????????????? ???????????.
This thesis is devoted to directions of accounting development of functional tourist entities within the context of information economy, focused on customer value as well as harmonization with managerial requirements. Priority tasks of accounting in tourism have been examined, and they are the following: increasing the level of global aspects of accounting; integration of state-of-the-art IT solutions into accounting process; creation of information database for assessment of specific contribution of each product into the general business profitability; increase in speed of adaptive response of accounting systems to market entry of pioneer products; refocusing of accounting priorities onto meeting the information requirements of tourism concerning sales activity; centralization of accounting functionality with due account for the intercompany cooperation, including clasterization. Industry-specific characteristics of accounting in the sphere of tourism have been theoretically justified by means of pointing out basic characteristics of the service and special properties of tourism product in order to accentualize the follow-up study within the priority accounting spheres of tourist activity entities and apply a systematic approach. It has been established that the presence of direct information connection ?EIST ?environment? in terms of state regulation, level of technological development, ecological state of tourist destination as well as the presence of information feedback ?environment ? EIST? in terms of ecological impact, development of multiplier effect, cultural exchange and basic elements (i.e. tourism industry, market of tourist products and a tourist) underlie cybernetic approach to the understanding of tourism as s systemic phenomenon. In terms of accounting, communication system consists of accounting system, transmitting medium, recipient of information, information inquiries, accounting and information data flow, and problem field. |
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| Date |
2016-02-24T10:41:25Z
2016-02-24T10:41:25Z 2015-09-28 |
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| Type |
Other
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/1319
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| Language |
uk
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| Relation |
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| Publisher |
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