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Stabilizing the Development of the Tourist Enterprise by Improving its Budgetary Process

Albena Yanakieva ()
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Albena Yanakieva: University "Prof. d-r Asen Zlatarov" - Burgas

Regional Economy and Sustainable Development, Conference Proceedings 2017, 2018, issue 1, 610-622

Abstract: Number of specific features are characteristic for the functioning of tourist businesses. Therefore, linking management budgeting systems and Balanced Scoreboard as a strategic approach would lead to an effective implementation of the sophisticated decision-making process to meet strategic goals. Effective forecasting and control of financial reporting will ensure the financial implementation of the strategy.

Keywords: budget; tourism enterprise; strategy; balanced scorecard. (search for similar items in EconPapers)
JEL-codes: A00 (search for similar items in EconPapers)
Date: 2018
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