Abstract
The article deals with improvements in accounting and analysis of financial results in tourism enterprises, as well as suggestions for further simplification of the order of calculation of financial results of tourism companies as a result of explorative and deductive research, as a result of researches. With major changes in the development of the industry, the system of indicators that reflect the financial results of the tourism enterprises, benefits and operating results should be studied on a regular basis. These reviews are derived from the financial statement report. This will require the formulation of this report form and the improvement of its information. This does not disclose information about the earnings and net earnings from this report to external users.
Highlights
Since the early days of independence, the tourism industry has been paying much attention
The significance of the tourism industry is further illustrated by the fact that this issue is another direction in the Decree of the President of the Republic of Uzbekistan, issued on February 7, 2017, in the Decree of the President of the Republic of Uzbekistan on the Strategy of Action for Further Development of the Republic of Uzbekistan in 2017-2021
With major changes in the development of the industry, the system of indicators that reflect the financial results of the tourism enterprises, benefits and operating results should be studied on a regular basis
Summary
Since the early days of independence, the tourism industry has been paying much attention. On December 2, 2016 the Decree of the President of the Republic of Uzbekistan "On Measures to Ensure Rapid Development of the Tourism Industry of the Republic of Uzbekistan" was published The purpose of this decree is to create favorable economic, organizational and legal conditions for the accelerated development of tourism as a strategic area of the national economy, to fully and effectively utilize the vast tourism potential of the regions, to radically improve the management of tourism network, to promote national tourism products and to promote them in world markets, the formation of a positive image of Uzbekistan in tourism" [1]. With major changes in the development of the industry, the system of indicators that reflect the financial results of the tourism enterprises, benefits and operating results should be studied on a regular basis These reviews are derived from the financial statement report. This does not disclose information about the earnings and net earnings from this report to external users
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