TOURIST ENTERPRISES, CONCEPT ON TOURISM DEVELOPMENT AND ITS ACCOUNTING

Abstract

Nowadays, the tourist phenomenon involves millions of people moving from their permanent home to a temporary residence. To enable tourists to travel these people have different needs: for transport, sleeping, and for meals, etc. The sum of all these services is what we define as the hospitality industry, which is one of the world’s leading economic activities. But what do you mean by economic activity? Economic activity is the coordinated and organized whole of all actions and actions to find the goods and services that are appropriate for achieving the goal. At the core of any economic activity lies the fulfillment of human needs. The need for tourism thus constitutes the core of the economic activity of enterprises operating in the field of tourism. Economic activity generally relies on very interdependent moments, like finding the necessary resources for production. The first phase of this activity consists in providing the necessary factors for production, raw material, work, capital. The production of goods or services. The second phase that satisfies the needs consists in: the most appropriate combination of resources used; the transformation of goods and labor into finished products or services.