Accounting and analysis of financial performance in hotel indusry.

      Аннотация: This monograph studies the economic nature and the main indicators for measuring the financial performance. It reveals the particular features of hotel business enterprises activity and their impact on the accounting and expenses, incomes and financial performance. Special attention is drawn to cost accounting according to the guest cycle phases (booking, arrival, accommodation, service during the stay and departure) and incomes classified according to income areas, calculation of hotel services costs. In this monograph we enlighten the method of perspective and operational analysis to achieve the objectives of profitability managing of hotel business. For scientists, students, postgraduates, managers and specialists of accounting and analytical work of different levels in the hotel industry.

Ключевые слова: hotel, income, Operational analysis, hotel services, financial result, cumulative map