Naslov
Inportance of the Budget for the Hotel Management

Autori
Peršić, Milena

Izvornik
Ekonomicke Rozhlady (0323-262X) 26 (1997), 1; 53-67

Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, znanstveni

Ključne riječi
budget; hotel management; hotel enterprise

Sažetak
Entrepreneurus and manegers of all hierarchy ranks can manage a business system only on the basis of precise, complete, understandable and timely information. Prognostic pieces of information on the future earnings, expenses and results occupy a special place. Their most intergral from of presentation is the budget. The process of budget-making calls for familiarity with the specific qualities of the scope of activity, the principles of the accounting theory and method, provision of the Internationel accountancy standards, systems and methods of cost accounting, and the results as well the criteria of their international comparison.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA