RESEARCH OF THE ORDER OF DISCLOSURE OF INFORMATION ON THE INCOME, EXPENSES AND PROFIT IN THE FINANCIAL STATEMENTS OF THE ENTERPRISES OF HOTEL BUSINESS
( Pp. 105-108)

More about authors
Popov Artem Alekseevich Cand.Sci.(Law), First Deputy General Director
LLC "TER-Engineering"
Moscow, Russia Emelyanova Irina N. and. ekon. nauk, docent kafedry ekonomiki finansov i prava
Russian University of Economics them G. V. Plekhanov, branch in Pyatigorsk
Abstract:
Task: Improving the competitiveness of the hotel business through continuous improvement of the quality of information disclosed in the financial statements on income, expenses and profits through the formation of a system of effective cost management in the framework of management accounting using as the basis of a Single system of accounts of the hospitality industry (USALI). Methodology: dynamic research; comparative analysis. Results: there are proposals to improve the system of disclosure of information on income, expenses and profits in the financial statements.
How to Cite:
Popov A.A., Emelyanova I.N., (2018), RESEARCH OF THE ORDER OF DISCLOSURE OF INFORMATION ON THE INCOME, EXPENSES AND PROFIT IN THE FINANCIAL STATEMENTS OF THE ENTERPRISES OF HOTEL BUSINESS. Economic Problems and Legal Practice, 5 => 105-108.
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