Applying Activity Based Costing In Tourism Services In Uzbekistan

Alisher Eshtaev ()
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Alisher Eshtaev: Tashkent State University of Economics

European Journal of Business and Economics, 2011, vol. 2, issue 0, 26-30 volume1: 2

Abstract: The paper studied opportunities of applying activity based costing and management (ABCM) at tourism firms in Uzbekistan. The present accounting practice is analyzed and critically studied, the scientific research done to show the advantages and disadvantages of using present methods of accounting, and need to implementation of more responsive and innovative financial settings in today’s dynamic business environment is proven. The methods of Cooper’s 2-stage implementation, Activity-Product-Dependence matrix by Roztocki were used for Planet Tour Co. ABCM is recommended as accurate cost management of products or services in tourism firms in Uzbekistan.

Keywords: Costingcost management; duration; intensity drivers; customer; transfer expenses; expense-activity-dependence matrix. (search for similar items in EconPapers)
JEL-codes: L83 (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:aad:ejbejj:v:2:y:2011:i:0:p:26-30

DOI: 10.12955/ejbe.v2i0.96

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