engleski

A research on the accomplished development level of the managerial accounting in the croatian hotel industry

The goal of this paper is to present the achieved development level of managerial accounting in the croatian hotel industry. The research was conducted on the sample of 42% of all croatian hotels.This sample also pressents regional structure, organisation status, size, ownership structure an organisation form.

responsability accounting; accounting reports; international accounting standards; segment reporting; responsability centres; uniform system of accounts; hotel iindustry; hotel standards

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