Методологические подходы к формированию себестоимости гостиничных услуг

Abstract

The article discusses current issues of calculating the cost of services in the hospitality industry, and substantiates their place and role in modern management practice. A classification of expenses in the cost structure of hotel services is carried out. Methodological approaches to the formation of the cost of hotel services in domestic and foreign practice are generalized, and features releaved of their application in the activities of hotel organizations are substantiated. Methods for calculating the actual cost of hotel services are proposed, taking into account the specifics of the hotel's room stock and range of services.