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THE MANAGERIAL DECISION IN TOURISM RELATED TO THE TAX INFORMATION AND THE ACCOUNTING REPORTS

Marius Boita, Boby Costi and Andrei Anghelina ()
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Marius Boita: "VASILE GOLDIS" WESTERN UNIVERSITY OF ARAD, ROMANIA
Boby Costi: "VASILE GOLDIS" WESTERN UNIVERSITY OF ARAD, ROMANIA

Annals - Economy Series, 2014, vol. Special, 394-397

Abstract: This paper refers to accounting reports, and information provided by the accounting process by which accounting information is produced and disseminated. It emphasizes and underlines the role and importance of accounting reports and information provided by them in the analysis and management decisions in tourism. Management decisions on the quantity, quality and timing of information provision depends on the cost and benefits of accounting information production and dissemination. Development of correct decisions by the users of accounting information depends on the quality and quantity of accounting information provided by the accounting reports.

Keywords: accounting reports; balance sheet; income; expenses; inventory (search for similar items in EconPapers)
Date: 2014
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