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dc.contributor.authorSmoley, V. S.
dc.contributor.authorMetelskaya, D. A.
dc.identifier.citation76-я научная конференция студентов и аспирантов Белорусского государственного университета [Электронный ресурс] : материалы конф. В 3 ч. Ч. 3, Минск, 13–24 мая 2019 г. / Белорус. гос. ун-т ; редкол.: В. Г. Сафонов (пред.) [и др.]. – Минск : БГУ, 2019. – С. 603-606.
dc.identifier.isbn978-985-566-808-5; 978-985-566-828-3 (ч. 3)
dc.descriptionФакультет международных отношений
dc.description.abstractThis article represents an overview of the management accounting techniques used in the Hospitality Industry. The main differences between financial and management accounting are explained. Much attention is given to the Uniform System of Accounts for the Lodging Industry (USALI) and principles of its operation. The Key Performance Indicators used in the Hospitality Industry are analysed. Advantages and disadvantages of the USALI standards are assessed during the practical research. The article is focused on models of USALI implementation. The recommendations for the improvement of management accounting system in the Belarusian hotels are given.
dc.publisherМинск : БГУ
dc.subjectЭБ БГУ::ТЕХНИЧЕСКИЕ И ПРИКЛАДНЫЕ НАУКИ. ОТРАСЛИ ЭКОНОМИКИ::Внутренняя торговля. Туристско-экскурсионное обслуживание
dc.titleManagement accounting Techniques in the hospitality industry
dc.typeconference paper
Appears in Collections:2019. Научная конференция студентов и аспирантов БГУ. В трех частях

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