engleski

Accountancy Information as a Prerequisite for Development

The introduction of modern methods and techiniques in the preparation of relevant management information represents one of the fundamental preconditions for growth and development of a hotel enterprise durin a transitional period. Figures, numbers and information prepared and offered by accounting (Uniform System of Accounts for Hotels) as a part of the controlling system, especially their expressive value and adaptibility to management requierements, are essential for all management hierarchic levels and management enviorment.

Uniform System of Accounts for Hotels; management information; accountancy; controlling

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