Establishing the Accounting Policy as to the Transaction Costs of Hotel Industry Cluster
Journal Title: Бізнес Інформ - Year 2015, Vol 11, Issue 0
Abstract
The article is aimed at studying the issues of accounting and optimization of transaction of costs of the enterprises of hotel industry. The current status of the hotel enterprises clustering in the world and in Ukraine has been analyzed. Relevance of creating hotel clusters to reduce the level of transaction costs related to cluster elements has been substantiated. It has been suggested to introduce into scientific use regarding the accounting the concept of cluster accounting, which should be based on the development of the accounting policy, harmonized within the cluster according to the basic parameters. A typical structure of Provision on cluster accounting policy for the hotel industry enterprises has been developed, aimed at ensuring the integrity of methodology for reflecting specific accounting objects by all elements of cluster, and will help to consider the peculiarities of archiving the cluster documents in the terms of using current information and communication technologies. The questions, which would be advisable to reflect in the organizational, technical and methodical sections of cluster accounting policy, were characterized in details.
Authors and Affiliations
Mariya Levina
Keywords
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