engleski

New approach to management accounting in Croatian hospitality industry

New approach to the management accounting is a task to prepare those accounting information, which has the possibility to indicate what costs, revenue and result should be. The goal of quality accounting information in Croatian hospitality industry are connected with thesis, that someone has to be held responsible for each cost, because if no one is responsible for them, they will inevitably grow out of control. Management attention has to be focus to efforts where they will do the most good. Simply measuring and reporting quality costs does not solve quality problems, because problems can be solved only by action on the part of management. It is a task of management accounting information system, a subsystem in a management information system. It is designed to identifying, collecting, processing and communicating financial and other data, and to transforming it in to economic information. Management accounting information has to be prepared on high quality level, because they are very important for manager’ s decision making. Especially, manager should be responsible for those items of revenues and costs that he/she is able to control, and also for deviations between budgeted goals and actual results. Responsibility accounting is presumption of quality management accounting information. It is a part of management accounting, able to present to each manager those information, that are connected with performance and items, and only those items, about which he/she is responsible to decide and are directly under his/her control. The results of responsibility accounting are segment reports, which personalize accounting information, to looking at result from a personal control standpoint. Four-stage model characteristics of cost and performance management system, indicates that management accounting in Croatian hospitality industry is mainly in the second stage of development (financial reporting driven), and have to be implemented Activity Based Costing methods, and quality cost reporting system, like a part of Activity Based Management.

Bologna Process; Accounting Education; Lerning Strategies; Instructional Strategies; Tourism; Hospitality Industry

Rezultati istraživanja - dionica bilateralnog projekta sa Ekonomskim fakultetom u Bratislavi.