Accounting and Analysis of Production of a Tourism Product
Journal Title: Бізнес Інформ - Year 2014, Vol 5, Issue 0
Abstract
The article characterises the state of the national market of tourism products and analyses dynamics of the number of subjects of tourism activity. Based on the analysis of statistical data the article detects a significant irregularity of location of tourist operators, tourist agents and subjects that carry out excursion servicing by Ukrainian regions, which results in complication of access of population of certain regions to tourism services. The article detects a regional imbalance in production and sales of tourism product, which requires development and realisation of state target-oriented programmes of support of tourism development. It identifies destructive factors in activity of tourism enterprises that cause low efficiency of financial and economic activity in some regions of Ukraine. It shows principles of organisation of accounting and analytical component of the system of management of tourism enterprises.
Authors and Affiliations
Olena Prokopishyna
Keywords
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