ACCOUNTING MANAGEMENT SYSTEM (AMS) - DECISION-MAKING MODEL IN THE TOURIST INDUSTRY IN ROMANIA

Boghean Florin
Additional contact information
Boghean Florin: Universitatea Stefan cel Mare Suceava

Revista de turism - studii si cercetari in turism / Journal of tourism - studies and research in tourism, 2019, vol. 28, issue 28, 3

Abstract: The association between scientific knowledge and scientific research has a productive and motivating role in that both are related to a certain sector or field of activity and not only to research. One of the most complicated problems faced by tourism managers is the priority setting of objectives. Managers must select projects from a series of alternative investments, Following the research I have observed that, in their activity, managers in the tourism industry are based on rigorously systematized financial data, provided by accounting. In this research I studied the accounting management system of the AMS in the tourism industry in Romania and the way in which the theoretical elements are reflected, which are specific to the financial accounting field in the managerial practice of making economic decisions. This article bases the general and generalizable components of the field for which the research is carried out.

Keywords: decision-making processes; tourism enterprise; accounting management system. (search for similar items in EconPapers)
Date: 2019
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://revistadeturism.ro/index.php/rdt/article/view/216 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:scm:rdtusv:v:28:y:2019:i:28:p:3

Access Statistics for this article

Revista de turism - studii si cercetari in turism / Journal of tourism - studies and research in tourism is currently edited by Editura Universitatii Stefan cel Mare din Suceava

More articles in Revista de turism - studii si cercetari in turism / Journal of tourism - studies and research in tourism from "Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration - Economy, Business Administration and Tourism Department. Contact information at EDIRC.
Bibliographic data for series maintained by Iulian Condratov ().