Abstract:
Transition of Moldovan enterprises on the accounting system in line with international standards requires specialist knowledge in organization and management accounting techniques compilation and analysis of accounting information. To ensure the survival of tourism companies in the current conditions, management personnel need to be able to realistically assess the financial condition of both his company and its existing and potential partners and competitors. In this analysis of the company's financial status is the final step in the accounting process on the basis of which, on the one hand, an assessment of the results and, on the other - formed a financial strategy, worked out measures for its implementation. This analysis is particularly important in a market where every company is faced with the need for a comprehensive study of the activities of their potential partners, as well as their own financial situation and the competence of their leaders. Modern travel agency needs a flexible system of evaluation of both their units and their managers.
Description:
ЦУРКАН, Людмила, ЛАЗАРЬ, Лилиана. Методические аспекты формирования системы управленческого учета на предприятиях туристического бизнеса. In: Paradigma contabilităţii şi auditului: realităţi naţionale, tendinţe regionale şi internaţionale = Paradigm of accounting and auditing: national realities, regional and international trends : Comunicări ale conferinţei ştiinţifice internaţionale, Ed. a 5-a, 1 aprilie, 2016. Chişinău: S. n., 2016, pp. 204-210. ISBN 978-9975-127-48-6.
