ORGANIZATION OF MANAGEMENT ACCOUNTING OF TOUR OPERATORS

Abstract

Introduction. The article is devoted to one of the current problems of organization of management accounting of tour operators. In particular, the essence of such concepts as tourist product, tourist package and tourist tour as objects of management accounting is revealed. The authors substantiate the principles of separation of responsibility centers and cost centers of tourism enterprises. Methods. The following scientific methods were used in the research process: induction, deduction, scientific abstraction and historical-comparative - to reveal the essence and highlight the centers of responsibility; dialectical cognition and theoretical generalization - to improve the classification of centers of responsibility and cost centers for tour operators; analogies and abstraction - to develop methodological aspects of cost management in tour operators; formalization - to determine the composition of costs of tour operators in the centers of responsibility and provide theoretical and practical conclusions and generalizations. Results. The article focuses on the characteristics of the components of the tourist product, namely the complex of tourist services, which are divided into three groups: basic tourist services, additional tourist services, material tourist services. The authors also identify the components of the tourist package and provide a classification of tourist tours, which determine the approaches to the formation of cost centers of tour operators in Ukraine. Discussion. Further research will be aimed at developing a system for budgeting the costs of tour operators at the centers of responsibility in order to plan, control and optimize them. Keywords: tour operator, travel product, travel package, tour, travel service, responsibility center, cost center, management accounting.