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Concept of Accounting of Tour Operator Business on the Basis of Logistics-Information Approach

Author

Listed:
  • Oleh Vysochan

    ('Lviv Polytechnic' National University)

Abstract

Given the significant impact of logistics on the economy of tourism enterprises, important is to ensure the fullest use of the possibilities of the accounting subsystem for logistical needs, along with the co-operation of the efforts logistics department and accounting department at the request of management. The object of the study is the organizational basis of accounting of logistics operations in tourism enterprises. The article reviews the theoretical and methodological foundation for building of accounting concept of tour operators' operations based on logistics and information approach. Substantiated is the widening of functionality of tour operators, taking into account such aspects as accounting liabilities arising in the course of logistics activities, related cash flows and other objects. Particular attention is drawn to the fact that accounting, based on logistic principles, should summarize complex information flows that are generated at all stages of a tourist tour.

Suggested Citation

  • Oleh Vysochan, 2014. "Concept of Accounting of Tour Operator Business on the Basis of Logistics-Information Approach," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 21-28, September.
    • Handle: RePEc:iaf:journl:y:2014:i:3:p:21-28
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    File URL: http://www.afj.org.ua/pdf/193-koncepciya-buhgalterskogo-obliku-diyalnosti-turistichnih-operatoriv-na-zasadah-logistichno-informaciynogo-pidhodu.pdf
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    File URL: http://www.afj.org.ua/en/article/193/
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    More about this item

    Keywords

    service logistics; logistic costs; accounting; tourism logistic; tourism accounting; tour operator;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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