title: Ð Ð°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° Ð¸ Ð²Ð½ÐµÐ´ÑÐµÐ½Ð¸Ðµ ÑÐ»ÐµÐ¼ÐµÐ½ÑÐ¾Ð² ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½ÑÐµÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ° Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ Ð³Ð¾ÑÑÐ¸Ð½Ð¸ÑÐ½Ð¾Ð³Ð¾ Ð±Ð¸Ð·Ð½ÐµÑÐ° (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐÐ "ÐÑÐµÐ»Ñ Ð¡ÐµÑÐ²Ð¸Ñ")
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð±Ð°ÐºÐ°Ð»Ð°Ð²ÑÐ°
titleType: Subtitle
title: Development and implementation of elements of management accounting of hotel business (on the example of Hotel Service LLC)
Creators: name: ÐÐ°Ð±ÑÑÐ¸Ð½Ð°, ÐÐºÐ°ÑÐµÑÐ¸Ð½Ð°
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2020
Subjects: ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½ÑÐµÑÐºÐ¾Ðµ ÑÐµÑÐµÐ½Ð¸Ðµ
Ð¾ÑÐ¾Ð±ÐµÐ½Ð½Ð¾ÑÑÐ¸ ÑÑÐµÑÐ° Ð³Ð¾ÑÑÐ¸Ð½Ð¸ÑÐ½Ð¾Ð³Ð¾ Ð±Ð¸Ð·Ð½ÐµÑÐ°
Ð¸Ð½ÑÐ¾ÑÐ¼Ð°ÑÐ¸Ð¾Ð½Ð½Ð¾-Ð°Ð½Ð°Ð»Ð¸ÑÐ¸ÑÐµÑÐºÐ¾Ðµ Ð¾Ð±ÐµÑÐ¿ÐµÑÐµÐ½Ð¸Ðµ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½ÑÐµÑÐºÐ¸Ñ ÑÐµÑÐµÐ½Ð¸Ð¹
ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÑ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½ÑÐµÑÐºÐ¸Ñ ÑÐµÑÐµÐ½Ð¸Ð¹
ÑÑÐµÑ Ð¿Ð¾ ÑÐµÐ³Ð¼ÐµÐ½ÑÐ°Ð¼
ÑÐ¾ÑÐ¼Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ ÑÑÐµÑÐ½Ð¾Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐ¸ÐºÐ¸
management decision
hotel business accounting features
information and analytical support for management decisions
managerial decisions effectiveness
segment accounting
accounting policy

description: Ð¢ÐµÐ¼Ð° Ð²ÑÐ¿ÑÑÐºÐ½Ð¾Ð¹ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð¾Ð¹ ÑÐ°Ð±Ð¾ÑÑ: Â«Ð Ð°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° Ð¸ Ð²Ð½ÐµÐ´ÑÐµÐ½Ð¸Ðµ ÑÐ»ÐµÐ¼ÐµÐ½ÑÐ¾Ð² ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½ÑÐµÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ° Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ Ð³Ð¾ÑÑÐ¸Ð½Ð¸ÑÐ½Ð¾Ð³Ð¾ Ð±Ð¸Ð·Ð½ÐµÑÐ° (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐÐ Â«ÐÑÐµÐ»Ñ Ð¡ÐµÑÐ²Ð¸ÑÂ»)Â». ÐÐ°Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¿Ð¾ÑÐ²ÑÑÐµÐ½Ð° ÑÐ°ÑÑÐ¼Ð¾ÑÑÐµÐ½Ð¸Ñ Ð¸ Ð°Ð½Ð°Ð»Ð¸Ð·Ñ ÑÐµÐ°Ð»Ð¸Ð·Ð¾Ð²Ð°Ð½Ð½ÑÑ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½ÑÐµÑÐºÐ¸Ñ ÑÐµÑÐµÐ½Ð¸Ð¹ Ð½Ð° Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ð¸ ÐÐÐ Â«ÐÑÐµÐ»Ñ Ð¡ÐµÑÐ²Ð¸ÑÂ», Ð° ÑÐ°ÐºÐ¶Ðµ ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐºÐµ Ð¸ Ð²Ð½ÐµÐ´ÑÐµÐ½Ð¸Ñ ÑÐ»ÐµÐ¼ÐµÐ½ÑÐ¾Ð² ÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½ÑÐµÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ°. Ð ÑÐ¾Ð´Ðµ Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð½Ð¾Ð¹ ÑÐ°Ð±Ð¾ÑÑ Ð±ÑÐ»Ð¸ ÑÐµÑÐµÐ½Ñ ÑÐ»ÐµÐ´ÑÑÑÐ¸Ðµ Ð·Ð°Ð´Ð°ÑÐ¸: ÑÐ°ÑÑÐ¼Ð¾ÑÑÐµÐ½Ñ Ð¾ÑÐ¾Ð±ÐµÐ½Ð½Ð¾ÑÑÐ¸ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½ÑÐµÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ° Ð¸ Ð¿ÑÐ¸Ð½ÑÑÐ¸Ñ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½ÑÐµÑÐºÐ¸Ñ ÑÐµÑÐµÐ½Ð¸Ð¹ Ð½Ð° Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ð¸; Ð²ÑÑÐ²Ð»ÐµÐ½Ñ Ð½Ð°Ð¸Ð¼ÐµÐ½ÐµÐµ ÑÑÑÐµÐºÑÐ¸Ð²Ð½ÑÐµ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½ÑÐµÑÐºÐ¸Ðµ ÑÐµÑÐµÐ½Ð¸Ñ; Ð¿ÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ñ Ð¼ÐµÑÐ¾Ð¿ÑÐ¸ÑÑÐ¸Ñ Ð¿Ð¾ ÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½ÑÐµÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ°. ÐÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ðµ Ð¿ÑÐ¾Ð²Ð¾Ð´Ð¸Ð»Ð¾ÑÑ Ð½Ð° Ð±Ð°Ð·Ðµ ÐÐÐ Â«ÐÑÐµÐ»Ñ Ð¡ÐµÑÐ²Ð¸ÑÂ». ÐÐ° Ð¾ÑÐ½Ð¾Ð²Ð°Ð½Ð¸Ð¸ Ð¿Ð¾ÐºÐ°Ð·Ð°ÑÐµÐ»ÐµÐ¹ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸ Ð±ÑÐ» Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½ Ð°Ð½Ð°Ð»Ð¸Ð· Ð¸ Ð´Ð°Ð½Ð° Ð¾ÑÐµÐ½ÐºÐ° ÑÐ¾ÑÑÐ¾ÑÐ½Ð¸Ñ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ, ÐºÐ¾ÑÐ¾ÑÑÐµ Ð¿Ð¾ÐºÐ°Ð·Ð°Ð»Ð¸ Ð½ÐµÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð° ÑÐµÐ°Ð»Ð¸Ð·Ð¾Ð²Ð°Ð½Ð½ÑÑ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½ÑÐµÑÐºÐ¸Ñ ÑÐµÑÐµÐ½Ð¸Ð¹. Ð ÐµÐ·ÑÐ»ÑÑÐ°ÑÐ¾Ð¼ ÑÐ°Ð±Ð¾ÑÑ ÑÑÐ°Ð»Ð° ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° Ð¼ÐµÑÐ¾Ð¿ÑÐ¸ÑÑÐ¸Ð¹ Ð´Ð»Ñ ÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½ÑÐµÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ° Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸, Ð° Ð¸Ð¼ÐµÐ½Ð½Ð¾: Ð¸Ð·Ð¼ÐµÐ½ÐµÐ½Ð¸Ðµ Ð¿Ð¾Ð´ÑÐ¾Ð´Ð° Ðº Ð¿ÑÐ¸Ð½ÑÑÐ¸Ñ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½ÑÐµÑÐºÐ¸Ñ ÑÐµÑÐµÐ½Ð¸Ð¹, Ð²Ð½ÐµÐ´ÑÐµÐ½Ð¸Ðµ Ð½Ð¾Ð²Ð¾Ð³Ð¾ Ð¿ÑÐ¾Ð³ÑÐ°Ð¼Ð¼Ð½Ð¾Ð³Ð¾ Ð¾Ð±ÐµÑÐ¿ÐµÑÐµÐ½Ð¸Ñ Ð´Ð»Ñ ÑÐ¿ÑÐ¾ÑÐµÐ½Ð¸Ñ ÑÐ°Ð±Ð¾ÑÑ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÐ¸Ð¸, ÑÐ»ÑÑÑÐµÐ½Ð¸Ðµ Ð´Ð¾ÐºÑÐ¼ÐµÐ½ÑÐ¾Ð¾Ð±Ð¾ÑÐ¾ÑÐ°.
description: The subject of the graduate qualification work is Â«Development and implementation of management accounting elements of hotel business (on the example of Hotel Service LLCÂ»)Â». The given work is devoted to the review and analysis of implemented management decisions at the Hotel Service LLC, and to the development and implementation of elements for improving management accounting. The research set the following goals: features of management accounting and management decision-making were considered; the least effective management decisions were identified; was proposed measures to improve management
accounting. The above tasks were performed on the basis of Hotel Service
LLC. Based on the financial statements, it was made an analysis and assessment of the state of the enterprise was made, which showed the imperfections of the implemented management decisions. The result of the work was the development of measures to improve the management accounting of the organization, namely: a change in the approach to making management decisions, the introduction of new software to simplify the work of accounts, and improved workflow.