BUSINESS INFORM №10-2017

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Section: Accounting and Auditing
UDC 330.101.541
Kovalevska N. S., Naumova T. A., Korobkina I. S.
Analyzing the Contents of the Orders on Accounting Policy of Hotel Industry Enterprises (p. 289 - 295)
The article is aimed at carrying out an analysis of the contents of the orders on accounting policy of hotel industry enterprises and developing an optimal structure of the accounting policy parameters for the enterprises in this sphere. The contents of the «On accounting policy» orders was analyzed in terms of the organizational, technical and methodological divisions of the hotel industry enterprises of the Kharkiv region. In order to optimize the accounting process at the hotel industry enterprises, a structure of the hotel’s accounting policy parameters has been developed and recommendations have been made to improve the methodology of its design, which would facilitate rationalizing the formation of information resources to manage enterprise and improve performance without significant changes in the organizational structure and substantial financial investment.
Keywords: accounting policy, hotel industry enterprises, organizational, methodical and technical parameters.
Fig.: 5. Tabl.: 1. Bibl.: 9.

Kovalevska Nadiia S. – Candidate of Sciences (Economics), Associate Professor, Professor, Department of Commodity Science, Trade and Product Quality Management, Kharkiv State University of Food Technology and Trade (333 Klochkіvska Str., Kharkіv, 61051, Ukraine)
Email: [email protected]
Naumova Tatyana A. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting, Auditing and Taxation, Kharkiv State University of Food Technology and Trade (333 Klochkіvska Str., Kharkіv, 61051, Ukraine)
Email: [email protected]
Korobkina Iryna S. – Senior Lecturer, Department of Accounting, Audit and Taxation, Kharkiv State University of Food Technology and Trade (333 Klochkіvska Str., Kharkіv, 61051, Ukraine)

Article is written in Ukrainian
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Reference to this article:
Kovalevska, Nadiia S., Naumova, Tatyana A., and Korobkina, Iryna S. (2017) “Analyzing the Contents of the Orders on Accounting Policy of Hotel Industry Enterprises.” Business Inform 10:289–295.

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